Georgia Code
Part 3 - Revised Homestead Option Sales and Use Tax
§ 48-8-109.17. Creation of Special Districts; Imposition of Local Sales and Use Tax Within Special District

History. Code 1981, § 48-8-109.17 , enacted by Ga. L. 2020, p. 674, § 1/HB 1102.

Structure Georgia Code

Title 48 - Revenue and Taxation

Chapter 8 - Sales and Use Taxes

Article 2A - Homestead Option Sales and Use Tax (Host)

Part 3 - Revised Homestead Option Sales and Use Tax

§ 48-8-109.15. Short Title

§ 48-8-109.16. Approval by Electorate of Sales and Use Taxes Authorized by This Part

§ 48-8-109.17. Creation of Special Districts; Imposition of Local Sales and Use Tax Within Special District

§ 48-8-109.18. Petition; Call for Election; Publication of Date and Purpose of Election; Ballot Question; Conduct of Election; Approval of Taxes in Referendum Election; Adoption of Resolution

§ 48-8-109.19. Administration and Collection of Taxes; Disbursement of Tax Proceeds; Form to Collect Ad Valorem Tax

§ 48-8-109.20. Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property

§ 48-8-109.21. Referendum Election to Decide Imposition of Tax; Procedure

§ 48-8-109.22. Property Ordered by and Delivered to Purchaser at Point Outside Geographical Area of Special District in Which Tax Imposed

§ 48-8-109.23. Building and Construction Materials

§ 48-8-109.24. Rules and Regulations