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“( ) YES Shall a special 1 percent sales and use tax be imposed in for a period of time not to exceed and for the raising of not more than ( ) NO $ for the purpose of funding water and sewer projects and costs?’’
“If imposition of the tax is approved by the voters, such vote shall also constitute approval of the issuance of general obligation debt of in the principal amount of $ for the above purpose.”
History. Code 1981, § 48-8-202 , enacted by Ga. L. 2004, p. 69, § 7; Ga. L. 2017, p. 774, § 48/HB 323.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 4 - Water and Sewer Projects and Costs Tax (Most)
§ 48-8-203. Imposition of Tax Following Approval; Termination of Tax
§ 48-8-204. Administration and Collection of Tax; Deduction
§ 48-8-206. Disbursement of Proceeds
§ 48-8-208. No Tax on Products Ordered and Delivered Outside Geographical Area of Municipality
§ 48-8-209. No Tax on Construction Materials Included in Bid Prior to Approval of Additional Tax
§ 48-8-210. Commissioner Authorized to Issue Rules and Regulations