O.C.G.A.
O.C.G.A. § 48-13-90 (2019)
Legislative purpose and intent
✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
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.
Find cases:
SyfertCases citing this section
GA-LEGlegis.ga.gov (official)
JustiaJustia
CornellLII Search
CasesGoogle Scholar
It is declared to be the purpose and intent of the General Assembly that:
(1) Each county and municipality in this state shall be authorized to levy certain excise taxes as provided in this article; and
(2) Funds derived from such tax shall be made available for the purpose of promoting industry, trade, commerce, and tourism; for the provision of convention, trade, sports, and recreational facilities; and for public safety purposes.
History
Code 1981, § 48-13-90, enacted by Ga. L. 1996, p. 1639, § 1.