GA Code § 48-13-90 - Legislative Purpose and Intent.

Section 48-13-90 - Legislative Purpose and Intent.
Section 48-13-79 - Penalties; Failure to File Timely; Extensions; Failure to Pay Timely; Interest.Section 48-13-91 - Definitions.

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.

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