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

48-13-95. Local powers and procedures.

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.

(Code 1981, §48-13-95, enacted by Ga. L. 1996, p. 1639, § 1.)