Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES > ARTICLE 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS > § 48-13-52 - Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate

§ 48-13-52 - Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate

O.C.G.A. 48-13-52 (2010)
48-13-52. Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate


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.