reglab/housing_qa huggingface dataset:
GA Code § 48-13-53.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-53.1. Innkeepers; Selling or Quitting Business; Withholding of Purchase Money by Purchaser; Liability of Purchaser for Failure to Withhold Purchase Money

 If any innkeeper liable for any tax, interest, or penalty imposed by this article sells his or her business or quits the business, he or she shall make a final return and payment within 15 days after the date of selling or quitting the business. The innkeeper's successor or assigns, if any, shall withhold a sufficient amount of the purchase money to cover the amount of the taxes, interest, and penalties due under this article and unpaid until the former owner produces either a receipt from the governing authority imposing the tax showing that the taxes, interest, and penalties due under this article have been paid or a certificate from the governing authority imposing the tax stating that no tax, interest, or penalty is due under this article. If the purchaser of a business fails to withhold the purchase money as required by this Code section, he or she shall be personally liable for the payment of any taxes, interest, and penalties accruing under this article and unpaid by any former owner or assignor. The personal liability of the purchaser in such a case shall not exceed the amount of the total purchase money, but the property being transferred shall in all cases be subject to the full amount of the tax lien arising from the delinquencies of the former owner. Paid executions may be transferred and enforced as otherwise provided by law.    (Code 1981, §48-13-53.1, enacted by Ga. L. 2000, p. 1325, § 3.)
GA Code § 48-13-53.2 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-53.2. Tax Returns and Remittances

  Each innkeeper, on or before the twentieth day of each month, shall transmit returns and remit taxes due to any applicable governing authority imposing a tax under this article showing the gross charges taxable under this article during the preceding calendar month. The governing authority imposing the tax may provide by resolution or ordinance for quarterly or annual returns. The returns required by this subsection shall be made upon forms prescribed, prepared, and furnished by the governing authority imposing the tax.   As used in this subsection, the term "estimated tax liability" means an innkeeper's tax liability under this article, adjusted to account for any subsequent change in the rate of tax imposed under this article or any substantial change in circumstances due to damage to the premises, based on his or her average monthly payments for the last fiscal year. If the estimated tax liability of an innkeeper for any taxable period exceeds $2,500.00, the innkeeper shall file a return and remit to the governing authority imposing the tax not less than 50 percent of the estimated tax liability for the taxable period on or before the twentieth day of the period. The amount of the payment of the estimated tax liability shall be credited against the amount to be due on the return required under subsection (a) of this Code section. This subsection shall not apply to any innkeeper unless during the previous fiscal year the innkeeper's monthly payments exceeded $2,500.00 per month for three consecutive months or more.     (Code 1981, §48-13-53.2, enacted by Ga. L. 2000, p. 1325, § 3.)    JUDICIAL DECISIONS
GA Code § 48-13-53.3 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-53.3. Taxes; Extensions and Returns; Failure of Innkeeper to Make Return and Pay Required Tax

    The governing authority imposing a tax under this article may, for good cause, extend the time for making any returns required under this article for not more than 30 days.   No extension granted pursuant to paragraph (1) of this subsection shall be valid unless granted in writing upon written application, and then the extension shall only be valid for a period, as appropriate, of not more than 12 consecutive months or four consecutive calendar quarters.   Upon the grant of any extension authorized by this subsection, the innkeeper shall remit to the governing authority imposing a tax under this article on or before the date the tax would otherwise become due without the grant of the extension an amount which equals not less than 100 percent of the innkeeper's payment for the corresponding period of the preceding tax year.   No interest or penalty shall be charged by reason of the granting of an extension pursuant to this subsection during the first ten days of each extension period. Thereafter, interest shall be collected upon the unpaid balance of the innkeeper's liability at the rate specified in Code Section 48-2-40.     In the event any innkeeper fails to make a return and pay the tax as provided by this article or makes a grossly incorrect return or a return that is false or fraudulent, the governing authority imposing a tax under this article shall make an estimate for the taxable period of taxable charges of the innkeeper. Based upon its estimate, the governing authority shall assess and collect the taxes, interest, and penalties, as accrued, on the basis of the assessments.     (Code 1981, §48-13-53.3, enacted by Ga. L. 2000, p. 1325, § 3.)    JUDICIAL DECISIONS
GA Code § 48-13-53.4 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-53.4. Records and Books

  Each innkeeper required to make a return and pay any tax under this article shall keep and preserve:   Suitable records of the charges taxable under this article; and   Other books of account which are necessary to determine the amount of tax due.     All books, invoices, and other records required by this Code section to be kept shall be open to examination at all reasonable hours by the governing authority imposing a tax under this article.     (Code 1981, §48-13-53.4, enacted by Ga. L. 2000, p. 1325, § 3; Ga. L. 2001, p. 984, § 19.)   Law reviews.   - For note on the 2001 amendment to this Code section, see 18 Georgia St. U.L. Rev. 294 (2001).
GA Code § 48-13-53.5 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-53.5. Assessments

 Any assessment of an innkeeper pursuant to this article by the governing authority imposing a tax under this article shall be deemed prima facie correct.    (Code 1981, §48-13-53.5, enacted by Ga. L. 2000, p. 1325, § 3.)
GA Code § 48-13-53.6 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-53.6. Unpaid Tax

 The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid.    (Code 1981, §48-13-53.6, enacted by Ga. L. 2000, p. 1325, § 3.)
GA Code § 48-13-54 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-54. Lodge Operated Under Jurisdiction of Department of Natural Resources or Other State Authority; Collection and Remittance of Tax; Use of Funds

 Any state park operated under the jurisdiction of the Department of Natural Resources, or a state authority that is administratively attached to the Department of Natural Resources, which state park or authority regularly furnishes for value lodge rooms as well as meals and conference or meeting facilities or has a minimum of 20 cabins and which rooms, facilities, or cabins located in a county or municipality levying a tax under this article shall, as provided in this Code section, agree to collect and remit to the county or municipality within whose taxing jurisdiction the facility is located amounts which are equal to, or partially equal to, the amounts which would be collected and remitted to the county or municipality under the tax levied by the county or municipality under Code Section 48-13-51 if such rooms, facilities, or cabins were privately operated. The sums so collected and remitted shall only be expended for development, promotion, and advertising of such rooms, facilities, or cabins from which the money was collected and remitted or for similar purposes of promoting, advertising, stimulating, and developing conventions and tourism in the county or municipality in which such rooms, facilities, or cabins of the state park or state authority are located so long as said promotion or advertising prominently features the state park or state authority rooms, facilities, or cabins.    (Code 1981, §48-13-54, enacted by Ga. L. 1990, p. 1134, § 1; Ga. L. 1991, p. 292, § 6; Ga. L. 2008, p. 1032, § 10/HB 1168.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 1990, a subsection (a) designation was deleted from the beginning of the Code section since there is no subsection (b).
GA Code § 48-13-55 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-55. Facility Operated by Charitable Trust or Functionally Related Business; License Fees; Limitation on or Applicability of Tax Levies

  A charitable trust, or a functionally related business of a charitable trust, which regularly furnishes for value rooms, lodgings, or accommodations shall be subject to local licensure by, or required to pay a business or occupation tax to, a county or municipality only to the extent provided in this Code section.Further, such a charitable trust, or such a functionally related business of a charitable trust, shall be subject to taxes levied under Code Section 48-13-51 only to the extent provided in this Code section.   Any license fee of any type, whether a flat fee or based on gross receipts, charged by a county or municipality to a charitable trust, or to a functionally related business of a charitable trust or any affiliated activity, shall not exceed $200.00 per year.   Any tax levied by a county or municipality under Code Section 48-13-51 shall apply to a charitable trust, or a functionally related business of a charitable trust, only if the levy and collection of the tax is approved in advance in writing by the Board of Natural Resources. The Board of Natural Resources may revoke its approval at will. Amounts collected and remitted under the authority of this Code section shall be expended solely for promoting, attracting, stimulating, and developing conventions and tourism. The expenditure of the funds shall only be made under a written agreement between the charitable trust or its functionally related business and the local government.The agreement governing the expenditure of the funds must be approved in writing by the Board of Natural Resources before any taxes are collected and remitted and before any funds are spent.   For purposes of this Code section, the term "charitable trust" means any trust or other entity covered by Article 9 or 10 of Chapter 12 of Title 53. For purposes of this Code section, the term "functionally related business" means a business entity, whether or not incorporated, which is owned by such a charitable trust and which constitutes a functionally related business within the meaning of Section 4942(j)(4) of the federal Internal Revenue Code.   This Code section (rather than conflicting provisions in Code Section 48-13-51) shall govern the licenses and license fees of, and the levy, collection, and expenditure of the taxes authorized by this article as applied to, a charitable trust or a functionally related business of a charitable trust.     (Code 1981, §48-13-55, enacted by Ga. L. 1990, p. 1134, § 1; Ga. L. 1991, p. 810, § 8; Ga. L. 2010, p. 579, § 17/SB 131.)
GA Code § 48-13-56 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-56. Annual Report to Department of Community Affairs

 Each county or municipality imposing a tax as authorized by this article shall, as a condition of continuing authorization to impose the tax, annually file with the Department of Community Affairs a report specifying the rate of taxation and amounts collected and expended pursuant to this article. Such report shall include the schedules specified under subparagraph (b)(1)(B) of Code Section 36-81-8 and shall be filed in such form and at such times as may be specified by rule of the Department of Community Affairs.    (Code 1981, §48-13-56, enacted by Ga. L. 1990, p. 1134, § 1; Ga. L. 2004, p. 403, § 2.)
GA Code § 48-13-57 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-57. Provisions Applying to Taxes

 The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes; Code Section 48-2-43, relating to authority to waive penalties; and Code Section 48-2-49, relating to periods of limitation for assessment of taxes imposed by this title, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local governing authority shall stand in lieu of the commissioner, and the county or municipality shall stand in lieu of the state for purposes of this Code section.    (Code 1981, §48-13-57, enacted by Ga. L. 2000, p. 1325, § 4.)
GA Code § 48-13-58 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-58. Penalties Added to Tax for Failure to Pay

  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.   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.     (Code 1981, §48-13-58, enacted by Ga. L. 2000, p. 1325, § 4.)    JUDICIAL DECISIONS
GA Code § 48-13-58.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-58.1. Criminal Penalties for Failure to Make Return or Pay Taxes

  It shall be unlawful for any innkeeper to fail to make a return and pay the taxes due under this article to any applicable governing authority imposing a tax under this article.     If the tax liability is $10,000.00 or less, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.   If the tax liability is more than $10,000.00, any person who violates subsection (a) of this Code section shall be guilty of a felony and, upon conviction thereof, shall be punished by imprisonment for not less than one year nor more than ten years.       (Code 1981, §48-13-58.1, enacted by Ga. L. 2002, p. 523, § 1.)   Editor's notes.   - Ga. L. 2002, p. 523, § 2, not codified by the General Assembly, provides that this Code section is applicable with respect to offenses committed on or after July 1, 2002. Prior law shall continue to apply with respect to any offense committed prior to July 1, 2002.    OPINIONS OF THE ATTORNEY GENERAL
GA Code § 48-13-59 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-59. Failure to Collect Taxes; Punishment

  It shall be unlawful for any innkeeper to fail, neglect, or refuse to collect the tax provided in this article, either by himself or herself or through his or her agents or employees.   In addition to the penalty of being liable for and paying the tax himself or herself, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $100.00 or imprisonment in the county jail for not more than three months, or both.     (Code 1981, §48-13-59, enacted by Ga. L. 2000, p. 1325, § 4.)    JUDICIAL DECISIONS
GA Code § 48-13-60 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-60. Unlawful Returns; Punishment

  It shall be unlawful for any innkeeper required by this article to make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $100.00 nor more than $300.00 or confinement in the county jail for not less than 30 days nor more than three months, or both fine and confinement.     (Code 1981, §48-13-60, enacted by Ga. L. 2000, p. 1325, § 4.)    OPINIONS OF THE ATTORNEY GENERAL
GA Code § 48-13-61 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-61. Failure to Furnish Return; Punishment

  It shall be unlawful for any innkeeper subject to this article to fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the governing authority imposing a tax under this article.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.     (Code 1981, §48-13-61, enacted by Ga. L. 2000, p. 1325, § 4.)    OPINIONS OF THE ATTORNEY GENERAL     Fingerprinting of offenders not required.  - Violation of O.C.G.A. § 48-13-61 is not an offense designated as one that requires fingerprinting. 2000 Op. Att'y Gen. No. 2000-11.
GA Code § 48-13-62 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-62. Failure to Keep and Open Records; Punishment

  It shall be unlawful for any innkeeper subject to this article to fail to keep records or to fail to open the records to inspection as required by law.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.     (Code 1981, §48-13-62, enacted by Ga. L. 2000, p. 1325, § 4.)    OPINIONS OF THE ATTORNEY GENERAL
GA Code § 48-13-63 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-63. Other Violations; Punishment

  It shall be unlawful for any innkeeper to violate any other provision of this article for which punishment is not otherwise provided.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.     (Code 1981, §48-13-63, enacted by Ga. L. 2000, p. 1325, § 4.)    OPINIONS OF THE ATTORNEY GENERAL     Fingerprinting of offenders not required.  - Violation of O.C.G.A. § 48-13-63 is not an offense designated as one that requires fingerprinting. 2000 Op. Att'y Gen. No. 2000-11.
GA Code § 48-13-70 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 4 - Corporate Net Worth Tax|§ 48-13-70. Definition

 As used in this article, the term "corporation" includes, but is not limited to, associations, professional associations organized pursuant to Chapter 10 of Title 14, and insurance companies.   (Ga. L. 1931, Ex. Sess., p. 24, § 2; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-3002; Ga. L. 1962, p. 454, § 1; Code 1933, § 91A-6301, enacted by Ga. L. 1978, p. 309, § 2.)   Law reviews.   - For article, "Post-Creation Checklist for Georgia Business Entities," see 9 Ga. St. B. J. 24 (2004).    RESEARCH REFERENCES
GA Code § 48-13-71 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 4 - Corporate Net Worth Tax|§ 48-13-71. Organizations and Companies Exempt From Corporate Net Worth Tax

 The following are exempt from the payment of the tax imposed by this article:    Those organizations not organized for pecuniary gain or profit;   Insurance companies which are separately taxed; and   Those corporations having a net worth, including capital stock, paid-in surplus, and earned surplus, of no more than $100,000.00.    (Code 1933, § 92-2406, enacted by Ga. L. 1975, p. 147, § 1; Code 1933, § 92-2406.1, enacted by Ga. L. 1975, p. 147, § 2; Ga. L. 1976, p. 405, §§ 7, 8; Code 1933, § 92-2405, enacted by Ga. L. 1976, p. 1580, § 5; Code 1933, § 91A-6303, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1350, § 13; Ga. L. 2017, p. 637, § 2-1/SB 133.)   Editor's notes.   - Ga. L. 1983, p. 1350, § 15, effective January 1, 1984, provides that, should subsection (e) of § 48-6-93 or paragraph (b)(11) of § 48-7-21 be declared invalid or unconstitutional, it is the intent of the General Assembly that the entire Act be held invalid and that the method of taxation affected by the Act revert to the method in effect prior to January 1, 1984.
GA Code § 48-13-72 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 4 - Corporate Net Worth Tax|§ 48-13-72. Imposition of Annual Corporate Net Worth Tax on All Corporations Doing Business or Owning Property in State

 In addition to all other taxes imposed by law, there is imposed an annual corporate net worth tax on all corporations incorporated under the laws of this state, all domesticated foreign corporations, and all corporations incorporated or organized under the laws of any other state, territory, or nation doing business or owning property in this state for the privilege of carrying on a business within this state in the corporate form, except as otherwise provided in Code Section 48-13-71.   (Ga. L. 1929, p. 84, § 1; Ga. L. 1931, Ex. Sess., p. 76, § 1; Code 1933, § 92-2401; Ga. L. 1935, p. 11, § 2; Ga. L. 1941, p. 204, § 1; Ga. L. 1951, p. 157, § 5a; Ga. L. 1952, p. 371, § 1; Code 1933, § 92-2401, enacted by Ga. L. 1976, p. 1580, § 1; Code 1933, § 91A-6302, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 107; Ga. L. 2017, p. 637, § 2-2/SB 133.)   Editor's notes.   - Ga. L. 2017, p. 637, § 3-1(b)/SB 133, not codified by the General Assembly, provides, in part, that this Act shall be applicable to all taxable years beginning on or after January 1, 2018.   Law reviews.   - For article, "Foreign Corporations in Georgia," see 10 Ga. St. B. J. 243 (1973).    JUDICIAL DECISIONS