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 article 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 article, and the imposition of the tax authorized under this article shall not affect the imposition of any otherwise authorized local sales and use tax within the special district.
History. Code 1981, § 48-8-269.56 , enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 5B - Special Districts for Transit Purposes (Transit Splost)
Part 4 - Procedures for Levy of a Tax for Transit Projects
§ 48-8-269.47. Tax Rate; Procedure for Imposition of Tax
§ 48-8-269.48. Administration and Collection of Tax
§ 48-8-269.49. Sales Tax Return; Requirements
§ 48-8-269.50. Disbursement of Proceeds
§ 48-8-269.51. Allocation or Balancing of Funds
§ 48-8-269.52. Exemption From Taxation
§ 48-8-269.54. Purchases Outside Geographical Area
§ 48-8-269.55. Regulatory Authority
§ 48-8-269.56. Provisions Create Additional Tax
§ 48-8-269.57. Exclusive Use of Tax Proceeds; Audits; Payment of Debt