§ 102-202. Findings and intent.

This article is adopted to address the interest of public finance. Georgia law authorizes counties and municipalities to impose an excise tax on the sale or use of energy but the imposition of said excise tax on the sale or use of energy is contingent upon the enactment of an ordinance by the city in question. In order for the city to properly impose said excise tax the city must follow all of the provisions of O.C.G.A. tit. 48, ch. 13, art. 6, one provision of which is the enactment of this article.

(Ord. No. 2012-121, § 3, 11-20-2012)