GA Code § 48-13-52 - Allowance of Percentage of Tax Collected as Deduction to Person Reporting and Paying Tax; Effect of Delinquent Payments; Rate.

Section 48-13-52 - Allowance of Percentage of Tax Collected as Deduction to Person Reporting and Paying Tax; Effect of Delinquent Payments; Rate.Section 48-13-52 - Allowance of Percentage of Tax Collected as Deduction to Person Reporting and Paying Tax; Effect of Delinquent Payments; Rate.

Section 48-13-51 - County and Municipal Levies on Public Accommodations Charges for Promotion of Tourism, Conventions, and Trade Shows.Section 48-13-53 - Procedures.

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 the deduction shall be 3 percent of the amount due, but only if the amount due was not delinquent at the time of payment.

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