O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-13-53 (2019)

Procedures

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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Except as otherwise specifically provided in this article, the rate of taxation, the manner of imposition, payment, and collection of the tax, and all other procedures related to the tax shall be as provided by each county and municipality electing to exercise the powers conferred by this article.

History

Ga. L. 1975, p. 1002, § 4; Code 1933, § 91A-6203, enacted by Ga. L. 1978, p.

309, § 2; Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1; Ga. L. 1998, p. 894, § 5; Ga. L. 2000, p. 1325, § 2.

Annotations

JUDICIAL DECISIONS Determination as to whether tax applied to online travel company had to be determined first. - Trial court erred by dismissing a city’s declaratory judgment action against several online travel companies for lack of subject matter jurisdiction, and the appellate court erred by affirming the dismissal as the issue of whether the city’s ordinance allowing the city to collect a hotel occupancy tax from the online travel companies was a contested issue in the

matter that neither lower court had determined. The legal question of whether the ordinance even applied to the online travel companies had to be determined before the city was required to submit to the administrative process set forth within the ordinance and the enabling statutes, O.C.G.A. § 48-13-50 et seq. City of Atlanta v. Hotels.com, L.P., 285 Ga. 231, 674 S.E.2d 898, 2009 Ga. LEXIS 96 (2009).

Notes of Decisions
Cited in 2 cases, 2007–2009 · leading case: City of Atlanta v. Hotels.com, L.P., 674 S.E.2d 898 (Ga. 2009).
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City of Atlanta v. Hotels.com, L.P., 674 S.E.2d 898 (Ga. 2009). · cites it 4× “occupancy tax are authorized to devise "the rate of taxation, the manner of imposition, payment, and collection of the tax, and all other procedures related to the tax," unless otherwise specifically provided for in the Enabling Statutes.”
City of Atlanta v. Hotels.com, L.P., 654 S.E.2d 166 (Ga. Ct. App. 2007). · cites it 2× “OCGA§ 48-13-53. Pursuant to this authorization, the City of Atlanta enacted its Hotel *392 or Motel Occupancy Tax Ordinance, § 146-76 et seq.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.