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“( ) YES Shall the capital outlay project consisting of approved for use of proceeds of the special 1 percent sales and use tax imposed in the special district of ( ) NO County in a referendum on be modified so as to authorize use of such proceeds for the purpose of (reducing debt, reducing ad valorem taxes, or reducing debt and ad valorem taxes) of the (county) (municipality)?”
History. Code 1981, § 48-8-123 , enacted by Ga. L. 2011, p. 294, § 1/HB 240.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 3 - County Sales and Use Taxes
Part 1 - County Special Purpose Local Option Sales Tax (Splost)
§ 48-8-111.1. Application of Part to Consolidated Government
§ 48-8-112. Effective Date of Tax; Termination of Tax; Limitation on Taxation; Continuation of Tax
§ 48-8-113. Administration and Collection by Commissioner; Application; Deduction to Dealers
§ 48-8-114. Sales Tax Return Requirements
§ 48-8-115. Disbursement of Tax Proceeds
§ 48-8-119. Promulgation of Rules and Regulations by Commissioner
§ 48-8-120. Effect of Other Local Sales and Use Taxes on Imposition of Tax
§ 48-8-121. Use of Proceeds; Issuance of General Obligation Debt