Atlanta |
Code of Ordinances |
Part II. CODE OF ORDINANCES—GENERAL ORDINANCES |
Chapter 146. TAXATION |
Article IV. RENTAL MOTOR VEHICLE EXCISE TAX |
§ 146-115. [Exceptions.]
No tax shall be imposed pursuant to this article on the rental charge associated with the rental or lease of a rental motor vehicle if either:
(1)
The customer picks up the rental motor vehicle outside the State of Georgia and returns it within the State of Georgia;
(2)
The customer picks up the rental motor vehicle in the State of Georgia and returns it outside the State of Georgia.
(Ord. No. 1996-25, § 1, 5-23-96)