§ 13-71. Findings and intent.

This ordinance 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 the excise tax on the sale or use of energy in the law is contingent upon the enactment of an ordinance of the municipality in question. In order for the municipality to properly impose such excise tax the municipality must follow all of the provisions of O.C.G.A. Title 48, Ch. 13, Art. 6, one (1) provision of which is the enactment of this article.

(Ord. No. 2012-26, § 1, 12-18-12)