Except as provided in Code Section 48-8-6, the tax authorized under this part shall be in addition to any other local sales and use tax. Except as otherwise provided in this part and except as provided in Code Section 48-8-6, the imposition of any other local sales and use tax within a county or qualified municipality within a special district shall not affect the authority of a county to impose the tax authorized under this part, and the imposition of the tax authorized under this part shall not affect the imposition of any otherwise authorized local sales and use tax within the special district.
History. Code 1981, § 48-8-269.4 , 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.
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