Ga. Comp. R. & Regs. R. 110-3-3-.04 - Penalties for Noncompliance

Failure to submit an annual report within the required time frame will result in the government forfeiting its right to levy a hotel/motel tax until such time as the delinquent report(s) have been submitted.

Notes

Ga. Comp. R. & Regs. R. 110-3-3-.04

O.C.G.A. Sec. 48-13-50et seq.

Original Rule entitled "Hotel/Motel Tax Reporting Forms" 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 Repealed: New Rule of same title adopted.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 Repealed: New Rule entitled "Penalties for Noncompliance" adopted. F. Aug 5, 1996; eff. August 25, 1996. Repealed: New Rule of same title adopted F. Feb. 7, 2005; eff. Feb. 27, 2005.