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Cobb County |
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Code of Ordinances |
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Part I. OFFICIAL CODE OF COBB COUNTY, GEORGIA |
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Chapter 114. TAXATION |
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Article IV. EXCISE TAX ON RENTAL MOTOR VEHICLES |
| § 114-68. Purpose. |
| § 114-69. Definitions. |
| § 114-70. Assessment, levy, and collection. |
| § 114-71. Authorized capital outlay projects. |
| § 114-72. Exemptions. |
| § 114-73. Authorized deduction for collection expenses. |
| § 114-74. Statement required; penalty and interest charges. |
| § 114-75. Records open for inspection; audit authority. |
| § 114-76. Deficiency determination. |
| § 114-77. Failure to make a return. |
| § 114-78. Authority; rules and regulations; records required. |
| § 114-79. Withholding tax on sale of business. |
| § 114-80. Penalty for violation; termination of the tax. |
| § 114-81. Severability; repeal of ordinances in conflict. |
| §§ 114-82—114-89. Reserved. |