It is the intent of the General Assembly that the proceeds of the homestead option sales and use tax be distributed equitably to the counties and qualified municipalities such that the residents of a new incorporated municipality will continue to receive a benefit from that tax substantially equal to the benefit they would have received if the area covered by the municipality had not incorporated. The provisions of this part shall be liberally construed to effectuate such intent.
History. Code 1981, § 48-8-101.1 , enacted by Ga. L. 2007, p. 598, § 2/HB 264; Ga. L. 2015, p. 217, § 2/HB 215.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 2A - Homestead Option Sales and Use Tax (Host)
Part 1 - Homestead Option Sales and Use Tax
§ 48-8-103. Submission to Voters to Determine Imposition of Tax
§ 48-8-105. Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property
§ 48-8-106. Submission to Voters of Question as to Whether to Discontinue Tax