One Click Case Law for § 48-13-90
O.C.G.A. § 48-13-9 <-- --> O.C.G.A. §48-13-91

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES
ARTICLE 5 - EXCISE TAXES ON RENTAL MOTOR VEHICLES
§ 48-13-90 - Legislative purpose and intent

O.C.G.A. 48-13-90 (2010)
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.