TITLE 48
REVENUE AND TAXATION
Section 13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.
ARTICLE 5
EXCISE TAXES ON RENTAL MOTOR VEHICLES
48-13-90. Legislative purpose and intent.
It is declared to be the purpose and intent of the General Assembly that:
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Each county and municipality in this state shall be authorized to levy certain excise taxes as provided in this article; and
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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.
(Code 1981, §48-13-90, enacted by Ga. L. 1996, p. 1639, § 1.)