Georgia Code
Part 1 - County Special Purpose Local Option Sales Tax (Splost)
§ 48-8-110. Definitions

As used in this part, the term:
History. Code 1981, § 48-8-110 , enacted by Ga. L. 2004, p. 69, § 8.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2009, “Article IX” was substituted for “Article XI” in paragraph (3).
Editor’s notes.
Ga. L. 2004, p. 69, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Taxation, Financing, and Service Delivery Revision Act of 2004.’ ”
Ga. L. 2004, p. 69, § 8, redesignated former Code Section 48-8-110 as present Code Section 48-8-110.1 concerning authorization for special county 1 percent sales and use tax.
Ga. L. 2004, p. 69, § 23(c), not codified by the General Assembly, provides that this Code section “shall apply with respect to taxes imposed or to be imposed under any resolution or ordinance adopted by a county or municipal governing authority on or after July 1, 2004; and, except as otherwise specifically provided in this Act, Sections 8 (this Code section), 9, 10, 11, 12, 13, 14, and 15 of this Act shall not apply with respect to taxes imposed or to be imposed under resolutions and ordinances adopted prior to July 1, 2004.

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