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“() YES Shall a special percent sales and use tax be imposed in the special district consisting of () NO County for a period of time not to exceed and for the raising of an estimated amount of $ for transportation purposes?”
“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, § 48-8-263 , 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, § 4/HB 134; Ga. L. 2022, p. 256, § 2/HB 934.
The 2022 amendment, effective May 2, 2022, deleted “not more than” following “raising of” in the form in paragraph (a)(1). See Editor’s notes for applicability.
Editor’s notes.
Ga. L. 2022, p. 256, § 5/HB 934, not codified by the General Assembly, provides, in part, that this Act shall apply with respect to taxes imposed or to be imposed under resolutions or ordinances adopted on or after May 2, 2022.
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