§ 3-4-132 - Manner of imposition, payment, and collection of tax
O.C.G.A. 3-4-132 (2010)
3-4-132. Manner of imposition, payment, and collection of tax
The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be as provided for by each county or municipality electing to exercise powers conferred by Code Sections 3-4-130 and 3-4-131.