Revenue and taxation; collection and remittance of excise taxes on rental motor vehicles by marketplace facilitators that are dealers that facilitate the rental or lease of five or more rental motor vehicles; require

A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to require the collection and remittance of excise taxes on rental motor vehicles by marketplace facilitators that are dealers that facilitate the rental or lease of five or more rental motor vehicles; to revise a definition; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.