O.C.G.A.

O.C.G.A. § 48-13-58 (2019)

Penalties added to tax for failure to pay

✓ 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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(a) When any innkeeper fails to make any return or to pay the full amount of the tax required by this article, there shall be imposed, in addition to other penalties provided by law, a penalty to be added to the tax in the amount of 5 percent or $5.00, whichever is greater, if the failure is for not more than 30 days and an additional 5 percent or $5.00, whichever is greater, for each additional 30 days or fraction of 30 days during which the failure continues. The penalty for any single violation shall not exceed 25 percent or $25.00 in the aggregate, whichever is greater. If the failure is due to providential cause shown to the satisfaction of the governing authority imposing a tax under this article in affidavit form attached to the return and remittance is made within ten days of due date, the return may be accepted exclusive of penalties and interest. In the case of a false or fraudulent return or of a failure to file a return where willful intent exists to defraud the governing authority of any tax due under this article, a penalty of 50 percent of the tax due shall be assessed.

(b) All civil penalties and interest added to any tax imposed under this article and collected by a county or municipality shall be included as revenue derived from such tax for purposes of the expenditure requirements imposed on such county or municipality as provided by this article.

History

Code 1981, § 48-13-58, enacted by Ga. L. 2000, p. 1325, § 4.

Annotations

JUDICIAL DECISIONS Determination as to whether tax applied to online travel 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 3 cases, 2007–2009 · leading case: Expedia, Inc. v. City of Columbus, 681 S.E.2d 122 (Ga. 2009).

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Expedia, Inc. v. City of Columbus, 681 S.E.2d 122 (Ga. 2009). · cites it 4× “Because Expedia has not been adjudicated an innkeeper, the tax enforcement provisions of the Enabling Statute, in particular OCGA §§ 48-13-58, 48-13-58.1, and 48-13-59, would not be effective in making the City whole as they do not contemplate or provide for an enforcement…”

City of Atlanta v. Hotels.com, L.P., 674 S.E.2d 898 (Ga. 2009). · cites it 4× “OCGA §§ 48-13-58; 48-13-59. Under the Enabling Statutes, counties and cities that choose to impose the hotel.”

City of Atlanta v. Hotels.com, L.P., 654 S.E.2d 166 (Ga. Ct. App. 2007). · cites it 4× “OCGA§§ 48-13-58; 48-13-59. Under the Enabling Statutes, counties and cities that choose to impose the hotel and 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…”

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