§ 70-62. Implementation, enforcement and collection.
Latest version.
The implementation, enforcement, and collection of the excise tax imposed by this article shall be as provided by O.C.G.A. § 48-13-51(b), as amended from time to time, which code sections, as applicable, are incorporated in this section by reference.
(Ord. No. 2001-02, § 3, 3-13-2001; Ord. of 11-18-2008, § 3)