may, by following the procedures required by this part, impose for a limited period of time within the special district under this part a transportation special purpose local option sales and use tax, the proceeds of which shall be used only for transportation purposes.
History. Code 1981, § 48-8-261 , enacted by Ga. L. 2015, p. 236, § 7-5/HB 170; Ga. L. 2015, p. 1443, § 2/HB 106; Ga. L. 2016, p. 105, § 2-1/SB 369; Ga. L. 2017, p. 179, § 2/HB 134.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 5A - Special District Mass Transportation Sales and Use Tax
§ 48-8-261. Creation of Special Districts; Imposition of Taxes
§ 48-8-262. Notice; Agreement Memorializing Levy and Rate of Tax; Rate; Resolution Required
§ 48-8-263. Ballot Question; Expenses of Election; Resubmission of Question; General Obligation Debt
§ 48-8-264.1. Time for Holding Referendums Imposing Taxation
§ 48-8-265. Administration and Collection of Tax
§ 48-8-266. Required Information on Sales Tax Return
§ 48-8-267. Procedure for Disbursement of Proceeds From Taxation
§ 48-8-268. Impact of Tax Upon Other Funding and Budgeting Considerations
§ 48-8-269. Exemption From Taxation
§ 48-8-269.1. Credit for Other Taxes Paid in Calculating Taxes Due
§ 48-8-269.2. Delivery Outside of Geographical Area
§ 48-8-269.3. Commissioner’s Authority to Promulgate Rules and Regulations
§ 48-8-269.4. Impact on Other Taxes
§ 48-8-269.5. Accounting Required; Record-Keeping Requirements