Georgia § 48-13-90 Legislative purpose and intent

Georgia Statutes

§ 48-13-90 — Legislative purpose and intent

Georgia § 48-13-90

Title48

This text of Georgia § 48-13-90 (Legislative purpose and intent) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-13-90 (2026).

Text

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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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.