Georgia Code
Article 4 - Water and Sewer Projects and Costs Tax (Most)
§ 48-8-212. Utilization of Tax Proceeds by Municipality; Record Keeping; Use for General Obligation Debt

History. Code 1981, § 48-8-212 , enacted by Ga. L. 2004, p. 69, § 7; Ga. L. 2021, p. 654, § 2/HB 160.
The 2021 amendment, effective May 10, 2021, designated the existing provisions of subsection (b) as paragraph (b)(1) and added paragraph (b)(2).

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 8 - Sales and Use Taxes

Article 4 - Water and Sewer Projects and Costs Tax (Most)

§ 48-8-200. Definitions

§ 48-8-201. Intergovernmental Contract for Distribution of Tax Proceeds; Approval of Referendum by Voters; Cap on Aggregate Amount of Tax; Rate

§ 48-8-202. Requirement of Municipal Ordinance or Resolution Authorizing Tax; Voter Approval; Form for Ballot

§ 48-8-203. Imposition of Tax Following Approval; Termination of Tax

§ 48-8-204. Administration and Collection of Tax; Deduction

§ 48-8-205. Identification of Location of Retail Establishment When Submitting Sales and Use Tax Return

§ 48-8-206. Disbursement of Proceeds

§ 48-8-207. Payment of Tax on Personal Property in Another Local Tax Jurisdiction; Collection of Difference

§ 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

§ 48-8-211. Impact on Other Taxes

§ 48-8-212. Utilization of Tax Proceeds by Municipality; Record Keeping; Use for General Obligation Debt