On and after July 1, 2022, notwithstanding any provision of law to the contrary, no referendum to impose a tax authorized by this part shall be held at any time other than:
History. Code 1981, § 48-8-264.1 , enacted by Ga. L. 2022, p. 256, § 4/HB 934.
Effective date.
This Code section became effective May 2, 2022. See Editor’s notes for applicability.
Cross references.
Conduct of special primaries and special elections generally, § 21-2-540 .
Editor’s notes.
In 2022, the Georgia General Assembly passed HB 907 and HB 934, both of which contained provisions relating to dates for special elections. HB 907, codified at § 21-2-540 , was signed by the Governor on February 15, 2022 (Act No. 310, Ga. L. 2022, p. 1). HB 934, codified at § 48-8-264.1 , was signed by the Governor on May 2, 2022 (Act No. 752, Ga. L. 2022, p. 256). The effect of codifying both is unclear.
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