reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS (§§ 48-13-50 — 48-13-63) › Section 48-13-53.4 - Records and books

(a)
Each innkeeper required to make a return and pay any tax under this article shall keep and preserve:
(1)
Suitable records of the charges taxable under this article; and
(2)
Other books of account which are necessary to determine the amount of tax due.
(b)
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.
Amended by 2001 Ga. Laws 302, § 19, eff. 4/27/2001.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS (§§ 48-13-50 — 48-13-63) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS (§§ 48-13-50 — 48-13-63) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS (§§ 48-13-50 — 48-13-63) › Section 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.
Amended by 2008 Ga. Laws 764,§ 10, eff. 7/1/2008.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS (§§ 48-13-50 — 48-13-63) › Section 48-13-55 - Facility operated by charitable trust or functionally related business; license fees; limitation on or applicability of tax levies

(a)
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.
(b)
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.
(c)
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.
(d)
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.
(e)
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.
Amended by 2010 Ga. Laws 506,§ 17, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS (§§ 48-13-50 — 48-13-63) › Section 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.
Amended by 2004 Ga. Laws 493, § 2, eff. 7/1/2004.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS (§§ 48-13-50 — 48-13-63) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS (§§ 48-13-50 — 48-13-63) › Section 48-13-58 - Penalties added to tax for failure to pay

(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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS (§§ 48-13-50 — 48-13-63) › Section 48-13-58.1 - Criminal penalties for failure to make return or pay taxes

(a)
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.
(b)
(1)
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.
(2)
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.
Added by 2002 Ga. Laws 675, § 1, eff. 7/1/2002.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS (§§ 48-13-50 — 48-13-63) › Section 48-13-59 - Failure to collect taxes; punishment

(a)
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.
(b)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS (§§ 48-13-50 — 48-13-63) › Section 48-13-60 - Unlawful returns; punishment

(a)
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.
(b)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS (§§ 48-13-50 — 48-13-63) › Section 48-13-61 - Failure to furnish return; punishment

(a)
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.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS (§§ 48-13-50 — 48-13-63) › Section 48-13-62 - Failure to keep and open records; punishment

(a)
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.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS (§§ 48-13-50 — 48-13-63) › Section 48-13-63 - Other violations; punishment

(a)
It shall be unlawful for any innkeeper to violate any other provision of this article for which punishment is not otherwise provided.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 4 - CORPORATE NET WORTH TAX (§§ 48-13-70 — 48-13-79) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 4 - CORPORATE NET WORTH TAX (§§ 48-13-70 — 48-13-79) › Section 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:
(1)
Those organizations not organized for pecuniary gain or profit;
(2)
Insurance companies which are separately taxed; and
(3)
Those corporations having a net worth, including capital stock, paid-in surplus, and earned surplus, of no more than $100,000.00.
Amended by 2017 Ga. Laws 241,§ 2-1, eff. 1/1/2018.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 4 - CORPORATE NET WORTH TAX (§§ 48-13-70 — 48-13-79) › Section 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
.
Amended by 2017 Ga. Laws 241,§ 2-2, eff. 1/1/2018.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 4 - CORPORATE NET WORTH TAX (§§ 48-13-70 — 48-13-79) › Section 48-13-73 - Amount of corporate net worth tax; amount for taxable period less than six months

(a)
The tax imposed by this article shall be based upon corporate net worth according to the following table:
Corporations with Net Worth
Amount
Including Issued Capital Stock,
of
Paid-in Surplus, and Earned Surplus
Tax
Over $100,000.00 and not exceeding $150,000.00..............
$ 125.00
Over $150,000.00 and not exceeding $200,000.00..............
150.00
Over $200,000.00 and not exceeding $300,000.00..............
200.00
Over $300,000.00 and not exceeding $500,000.00..............
250.00
Over $500,000.00 and not exceeding $750,000.00..............
300.00
Over $750,000.00 and not exceeding $1,000,000.00..............
500.00
Over $1,000,000.00 and not exceeding $2,000,000.00..............
750.00
Over $2,000,000.00 and not exceeding $4,000,000.00..............
1,000.00
Over $4,000,000.00 and not exceeding $6,000,000.00..............
1,250.00
Over $6,000,000.00 and not exceeding $8,000,000.00..............
1,500.00
Over $8,000,000.00 and not exceeding $10,000,000.00..............
1,750.00
Over $10,000,000.00 and not exceeding $12,000,000.00..............
2,000.00
Over $12,000,000.00 and not exceeding $14,000,000.00..............
2,500.00
Over $14,000,000.00 and not exceeding $16,000,000.00..............
3,000.00
Over $16,000,000.00 and not exceeding $18,000,000.00..............
3,500.00
Over $18,000,000.00 and not exceeding $20,000,000.00..............
4,000.00
Over $20,000,000.00 and not exceeding $22,000,000.00..............
4,500.00
Over $22,000,000.00..............
5,000.00
(b)
With respect to any corporation coming into existence or becoming subject to the tax for the first time for an initial taxable period of less than six months, the tax imposed for such period shall be 50 percent of the tax imposed by this article for an entire year.
Amended by 2017 Ga. Laws 241,§ 2-3, eff. 1/1/2018.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 4 - CORPORATE NET WORTH TAX (§§ 48-13-70 — 48-13-79) › Section 48-13-74 - Determination of net worth of corporation; determination by commissioner absent disclosure of true net worth on corporation's books or return

For the purpose of ascertaining the corporate net worth tax imposed by this article, the net worth of the corporation shall be presumed to be the net worth as disclosed on the corporation's books and as reflected on the return required to be filed annually by the corporation. In the event the commissioner ascertains that the books of any corporation reporting under this article or the return filed for any corporation reporting under this article, as provided in Code Section
48-13-77
, does not disclose the true net worth of the corporation, the net worth of the corporation shall have the value fixed by the commissioner from any information obtained by the commissioner from any source.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 4 - CORPORATE NET WORTH TAX (§§ 48-13-70 — 48-13-79) › Section 48-13-75 - Apportionment of net worth of foreign corporation; formula; determination of receipts derived from business in state; fixing value of capital stock; alternate method

(a)
For the purpose of ascertaining the corporate net worth tax imposed on a foreign corporation subject to the tax, the corporation shall be deemed to have employed in this state that proportion of its entire outstanding issued capital stock and surplus which its assets in this state and the gross receipts of business done in this state bear to all of its assets and the total gross receipts of business done by the corporation. Receipts shall be deemed to have been derived from business done within this state only if received from products shipped to customers in this state or delivered within this state to customers. In determining gross receipts within this state, receipts from sales negotiated or effected through offices of the taxpayer outside the state and delivered from storage from within the state to customers outside the state shall be excluded. Capital stock having no nominal or par value shall be deemed to have the value fixed for the stock by the commissioner from the information contained in the return to be filed by the corporation as provided in Code Section
48-13-77
and from any other information available to the commissioner.
(b)
The commissioner may provide by regulation for an alternate method for apportionment of the net worth of a foreign corporation to this state when the formula set forth in subsection (a) of this Code section does not accurately reflect the volume of business done in this state in relation to the total volume of business done by the foreign corporation.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 4 - CORPORATE NET WORTH TAX (§§ 48-13-70 — 48-13-79) › Section 48-13-76 - Corporate net worth tax due on first day of tax period; determination of annual tax period; determination of first tax period

(a)
The corporate net worth tax imposed shall be due on the first day of the tax period. The annual tax period shall be the same as the annual tax period adopted by the corporation for state income tax purposes as provided by law. If a corporation does not return income taxes to this state, the tax period shall begin on January 1 and end on December 31 of each calendar year.
(b)
The first tax period of a corporation coming into existence or otherwise becoming subject to the tax for the first time shall begin on the date of incorporation or of first becoming subject to the tax and shall end on the day immediately preceding the beginning of the regular annual tax period provided in subsection (a) of this Code section.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 4 - CORPORATE NET WORTH TAX (§§ 48-13-70 — 48-13-79) › Section 48-13-77 - Corporate net worth tax return and payment; procedure; combining net worth tax return with state income tax return

Each corporation other than Georgia Subchapter "S" corporations subject to the tax imposed by this article shall file a return and pay the tax due on the fifteenth day of the fourth calendar month following the beginning of its tax period. Each Georgia Subchapter "S" corporation subject to the tax imposed by this article shall file a return and pay the tax due on the fifteenth day of the third calendar month following the beginning of its tax period. The commissioner may authorize combining the return required by this Code section with the state income tax return required by law. The return shall be signed and sworn to by an officer of the corporation and shall be forwarded to the commissioner.
Amended by 2016 Ga. Laws 313,§ 6, eff. 2/23/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 4 - CORPORATE NET WORTH TAX (§§ 48-13-70 — 48-13-79) › Section 48-13-78 - Period for payment of tax; effect

For corporations other than Georgia Subchapter "S" corporations, the tax imposed by this article shall be paid to the commissioner on or before the fifteenth day of the fourth calendar month beginning with the first calendar month of the tax period. For Georgia Subchapter "S" corporations, the tax imposed by this article shall be paid to the commissioner on or before the fifteenth day of the third calendar month beginning with the first calendar month of the tax period. Except as otherwise provided by law, the payment of the tax shall authorize the corporation to exercise the privilege provided in Code Section
48-13-72
in any county of this state. The payment of this tax shall not be construed to relieve a corporation or its agents of any other license or occupation tax.
Amended by 2016 Ga. Laws 313,§ 7, eff. 2/23/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 4 - CORPORATE NET WORTH TAX (§§ 48-13-70 — 48-13-79) › Section 48-13-79 - Penalties; failure to file timely; extensions; failure to pay timely; interest

(a)
Each corporation subject to this article which fails to file timely the returns required by this article shall become liable for a penalty of 10 percent of the tax. The penalty shall be collected in the same manner as the tax is collected. The commissioner shall have the authority to extend the time for filing the return when good cause for the extension is shown.
(b)
Should the tax imposed by this article remain unpaid after the date prescribed for payment, the delinquent corporation liable for the tax shall be subject to and shall pay, in addition to other penalties incurred, a penalty of 10 percent of the tax for failure to pay the tax when due.
(c)
Any tax imposed by this article which remains unpaid after the date prescribed for payment shall bear interest at the rate specified in Code Section
48-2-40
until paid. The interest shall be in addition to all other penalties prescribed by law and shall be collected in the same manner as the tax imposed by this article.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 5 - EXCISE TAXES ON RENTAL MOTOR VEHICLES (§§ 48-13-90 — 48-13-97) › Section 48-13-90 - Legislative purpose and intent

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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 5 - EXCISE TAXES ON RENTAL MOTOR VEHICLES (§§ 48-13-90 — 48-13-97) › Section 48-13-91 - Definitions

As used in this article, the term:
(1)
"Rental charge" means the total value received by a rental motor vehicle concern for the rental or lease for 31 or fewer consecutive days of a rental motor vehicle, including the total cash and nonmonetary consideration for the rental or lease including, but not limited to, charges based on time or mileage and charges for insurance coverage or collision damage waiver but excluding all charges for motor fuel taxes or sales taxes.
(2)
"Rental motor vehicle" means a motor vehicle designed to carry ten or fewer passengers and used primarily for the transportation of persons that is rented or leased without a driver regardless of whether such vehicle is licensed in this state.
(3)
"Rental motor vehicle concern" means a person or legal entity which owns or leases five or more rental motor vehicles and which regularly rents or leases such vehicles to the public for value.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 5 - EXCISE TAXES ON RENTAL MOTOR VEHICLES (§§ 48-13-90 — 48-13-97) › Section 48-13-92 - Special districts

Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each district shall include all of the territory within the county except territory located within the boundaries of any municipality that imposes an excise tax on charges to the public for the rental or lease of rental motor vehicles under this article.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 5 - EXCISE TAXES ON RENTAL MOTOR VEHICLES (§§ 48-13-90 — 48-13-97) › Section 48-13-94 - Reimbursement for persons collecting tax

Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if the amount due is not delinquent at the time of payment. The rate of deduction shall be 3 percent of the amount due but only if the amount due was not delinquent at the time of payment.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 5 - EXCISE TAXES ON RENTAL MOTOR VEHICLES (§§ 48-13-90 — 48-13-97) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 5 - EXCISE TAXES ON RENTAL MOTOR VEHICLES (§§ 48-13-90 — 48-13-97) › Section 48-13-96 - Auditor's report

As a part of the audit report required under Code Section
36-81-7
, the auditor shall include, in a separate schedule, a report of the revenues and expenditures pertaining to the tax under this article.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 5 - EXCISE TAXES ON RENTAL MOTOR VEHICLES (§§ 48-13-90 — 48-13-97) › Section 48-13-97 - Cash and credit rental charges to be reported on either cash or accrual basis of accounting

(a)
Any person collecting the tax under this article having both cash and credit rental charges may report the rental charges on either the cash or accrual basis of accounting. Each election of a basis of accounting shall be made on the first return filed on or after July 1, 1998, and, once made, the election shall be irrevocable unless the commissioner grants written permission for a change. Permission for a change in the basis of accounting shall be granted only upon written application and under rules and regulations promulgated by the commissioner.
(b)
Any person reporting on a cash basis of accounting shall include in each return all cash rental charges made during the period covered by the return and all collections made in any period on credit rental charges of prior periods and shall pay the tax on the rental charges at the time of filing the return.
(c)
Any person reporting on the accrual basis of accounting shall be allowed a deduction for bad debts under rules and regulations of the commissioner on the same basis that bad debts are allowed as a deduction on state income tax returns.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128) › Section 48-13-110 - Definitions

As used in this article, the term:
(1)
"Dealer" means any person who sells energy at retail, offers to sell energy at retail, or has in his or her possession any energy for sale at retail.
(2)
"Energy" has the same meaning as in Code Section
48-8-3.2
.
(3)
"Local sales and use tax" means any of the following:
(A)
The county special purpose local option sales and use tax under Part 1 of Article 3 of Chapter 8 of this title;
(B)
The joint county and municipal sales and use tax under Article 2 of Chapter 8 of this title;
(C)
The homestead option sales and use tax under Article 2A of Chapter 8 of this title;
(D)
The tax levied for purposes of a metropolitan area system of public transportation, as authorized by the amendment to the Constitution set out at Ga. L. 1964, p. 1008; the continuation of such amendment under Article XI, Section I, Paragraph IV(d) of the Constitution; and the laws enacted pursuant to such constitutional amendment; or
(E)
The water and sewer projects and costs tax pursuant to Article 4 of Chapter 8 of this title.
(4)
"Purchaser" means any person who purchases energy and who would have been liable for sales and use tax on such energy but for the exemption provided for in Code Section
48-8-3.2
.
Amended by 2013 Ga. Laws 260,§ 1, eff. 5/6/2013.
Added by 2012 Ga. Laws 607,§ V-5-4, eff. 1/1/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128) › Section 48-13-111 - Creation of special districts

Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each district shall include all of the territory within the county except territory located within the boundaries of any municipality that imposes an excise tax on energy under this article.
Added by 2012 Ga. Laws 607,§ V-5-4, eff. 1/1/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128) › Section 48-13-113 - Notice of meeting to determine levy

Prior to the adoption of the ordinance levying an excise tax authorized under this article, the county governing authority within a special district shall meet and confer with each of the municipalities within the special district. Any county that desires to have an excise tax authorized under this article levied within the special district shall deliver or mail a written notice to the mayor or chief elected official in each municipality located within the special district. If the governing authority of such county does not deliver or mail such notice within 30 days of the date of the written request of the mayor or chief elected official of a municipality within the special district, then such mayor or chief elected official shall deliver or mail a written notice to the mayor or chief elected official in each municipality located within the special district and to the county governing authority. Such notice shall contain the date, time, place, and purpose of a meeting at which the governing authorities of the county and of each municipality are to discuss whether or not the excise tax should be levied within the special district. The notice shall be delivered or mailed at least ten days prior to the date of the meeting. The meeting shall be held at least 30 days prior to the adoption of any ordinance levying an excise tax authorized under this article.
Amended by 2013 Ga. Laws 260,§ 3, eff. 5/6/2013.
Added by 2012 Ga. Laws 607,§ V-5-4, eff. 1/1/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128) › Section 48-13-116 - Imposition of excise tax; effective date; limitations

(a)
(1)
Except as otherwise provided in Code Section
48-13-115
, an excise tax authorized by this article shall become effective on the first day of the next succeeding calendar quarter which begins more than 80 days after the adoption date of an ordinance levying the excise tax.
(2)
If services are regularly billed on a monthly basis, however, the excise tax shall become effective with respect to and the tax shall apply to services billed on or after the effective date specified in paragraph (1) of this subsection.
(b)
The excise tax shall cease to be imposed on the first day of the next succeeding calendar quarter which begins more than 80 days after the adoption date of an ordinance terminating the excise tax.
(c)
At no time shall more than a single 2 percent excise tax under this article be imposed within a special district or a municipality, except that in the event a municipality levies a water and sewer projects and costs tax pursuant to Article 4 of Chapter 8 of this title, a single 3 percent excise tax may be imposed within such municipality.
(d)
Following the termination of an excise tax under this article, the governing authority of a county within a special district or the mayor or chief elected official of a municipality in the special district in which an excise tax authorized by this article is in effect may initiate proceedings for the reimposition of a tax under this article in the same manner as provided in this article for the initial imposition of such tax.
Amended by 2013 Ga. Laws 260,§ 5, eff. 5/6/2013.
Amended by 2012 Ga. Laws 711,§ 5, eff. 1/1/2013.
Added by 2012 Ga. Laws 607,§ V-5-4, eff. 1/1/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128) › Section 48-13-118 - Separate revenue schedule required

As a part of the audit report required under Code Section
36-81-7
, the auditor shall include, in a separate schedule, a report of the revenues pertaining to the excise tax under this article.
Added by 2012 Ga. Laws 607,§ V-5-4, eff. 1/1/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128) › Section 48-13-119 - Transmittal of returns and remission of taxes due; form of returns; estimated tax liability

(a)
Each dealer, on or before the twentieth day of each month, shall transmit returns and remit taxes due to any applicable governing authority imposing a tax authorized under this article showing the gross charges for energy taxable under the ordinance enacted pursuant to 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.
(b)
As used in this subsection, the term "estimated tax liability" means a dealer's tax liability under the ordinance enacted pursuant to this article, adjusted to account for any subsequent change in the rate of tax authorized to be imposed under this article. If the estimated tax liability of a dealer for any taxable period exceeds $2,500.00, the dealer 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 dealer unless during the previous fiscal year the dealer's monthly payments exceeded $2,500.00 per month for three consecutive months or more.
Added by 2013 Ga. Laws 260,§ 7, eff. 5/6/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128) › Section 48-13-120 - Extension of time for making returns; penalties and interest; failure to make return

(a)
(1)
The governing authority imposing a tax authorized under this article may, for good cause, extend the time for making any returns required under this article for not more than 30 days.
(2)
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.
(3)
Upon the granting of any extension authorized by this subsection, the dealer shall remit to the governing authority imposing a tax authorized under this article on or before the date the tax would otherwise become due without the extension an amount which equals not less than 100 percent of the dealer's payment for the corresponding period of the preceding tax year.
(4)
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 dealer's liability at the rate specified in Code Section
48-2-40
.
(b)
In the event any dealer 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 authorized under this article shall make an estimate for the taxable period of taxable charges of the dealer. Based upon its estimate, the governing authority shall assess and collect the taxes, interest, and penalties, as accrued, on the basis of the assessments against the dealer and such assessment may be assessed against the dealer at any time.
Added by 2013 Ga. Laws 260,§ 7, eff. 5/6/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128) › Section 48-13-121 - Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations

(a)
Each dealer required to make a return and collect and remit any tax authorized under this article shall keep and preserve:
(1)
Suitable records of the energy charges taxable under this article;
(2)
Any exemption certificates received by the dealer; and
(3)
Other books of account which are necessary to determine the amount of tax due.
(b)
All books, invoices, exemption certificates, 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 authorized under this article.
(c)
Any audit or examination by a governing authority imposing a tax authorized under this article of the books and records of a dealer for the purpose of ascertaining the proper amount of tax due shall be based primarily upon any sales tax audit report of the dealer, any other tax audit report of the dealer, or any return created pursuant to Code Section
48-13-119
within the time periods described in subsection (b) of Code Section
48-13-117
or of subsection (b) of Code Section
48-13-120
. Any information secured by the local governing authority incident to any such audit or examination shall be confidential and privileged to the same extent as provided in Code Section
48-2-15
for tax information secured by the commissioner.
Added by 2013 Ga. Laws 260,§ 7, eff. 5/6/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128) › Section 48-13-122 - Authority to waive penalties

The provisions of Code Section
48-2-41
, relating to authority to waive interest on unpaid taxes, and Code Section
48-2-43
, relating to authority to waive penalties, 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.
Added by 2013 Ga. Laws 260,§ 7, eff. 5/6/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128) › Section 48-13-123 - Failure to make returns or pay full amount of tax; penalties and interest

(a)
When any dealer fails to make any return or to pay the full amount of the tax required by an ordinance authorized 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 authorized 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 an ordinance authorized by 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 an ordinance authorized by 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.
Added by 2013 Ga. Laws 260,§ 7, eff. 5/6/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128) › Section 48-13-124 - Willful failure to collect tax; misdemeanor; punishment

(a)
It shall be unlawful for any dealer to knowingly and willfully 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.
(b)
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 of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.
Added by 2013 Ga. Laws 260,§ 7, eff. 5/6/2013.