Rule 110-3-3-.02 - Hotel/Motel Tax Report(1) DCA shall develop and/or amend forms as necessary for the submission of the information required under O.C.G.A. 48-13-56. These forms shall be titled the Hotel/Motel Tax Report and will require local governments to report hotel/motel tax receipts, expenditures, and related information as provided in O.C.G.A. 48-13-56for the most recently completed fiscal year.(2) All local governments collecting a Hotel/Motel tax must file a copy of the most current enabling resolution or local government ordinance authorizing the collection of a Hotel/Motel Tax with the Department of Community Affairs.Ga. Comp. R. & Regs. R. 110-3-3-.02
O.C.G.A. Secs. 48-13-50et seq., 48-13-56.
Original Rule entitled "Report Submittal Rules" adopted. F. Dec. 12, 1990; eff. Jan. 1, 1991.Repealed: New Rule of same title adopted. F. Nov. 25, 1991; eff. Dec. 15, 1991.Repealed: New Rule entitled "Hotel/Motel Tax Report" adopted. F. Aug. 5, 1996; eff. Aug. 25, 1996.Repealed: New Rule of same title adopted F. Feb. 7, 2005; eff. Feb. 27, 2005.