GA Code § 48-13-53 - Procedures.
Section 48-13-52 - Allowance of Percentage of Tax Collected as Deduction to Person Reporting and Paying Tax; Effect of Delinquent Payments; Rate.Section 48-13-53.1 - Innkeepers; Selling or Quitting Business; Withholding of Purchase Money by Purchaser; Liability of Purchaser for Failure to Withhold Purchase Money.
Except as otherwise specifically provided in this article, the rate of taxation, 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.
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