Georgia Code
Article 2 - Joint County and Municipal Sales and Use Tax (Lost)
§ 48-8-82. Authorization of Counties and Municipalities to Impose Joint Sales and Use Tax; Rate; Applicability to Sales of Motor Fuels and Food and Beverages

History. Ga. L. 1975, p. 984, § 2; Code 1933, § 91A-4602, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 446, §§ 1, 2; Ga. L. 1989, p. 62, § 10; Ga. L. 1991, p. 87, § 3; Ga. L. 1996, p. 1, § 2; Ga. L. 2007, p. 309, § 4/HB 219; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2010, p. 662, § 19/HB 1221; Ga. L. 2015, p. 236, § 5-8/HB 170; Ga. L. 2015, p. 1443, § 1/HB 106; Ga. L. 2018, Ex. Sess., p. ES7, § 3-5/HB 5EX.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2015, the amendment of this Code section by Ga. L. 2015, p. 236, § 5-8/HB 170, was treated as impliedly repealed and superseded by Ga. L. 2015, p. 1443, § 1/HB 106, due to irreconcilable conflict.
Editor’s notes.
Ga. L. 2015, p. 236, § 8-1/HB 170, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘Transportation Funding Act of 2015.’ ”
Ga. L. 2015, p. 236, § 8-2/HB 170, not codified by the General Assembly, provides that: “It is the intention of the General Assembly, subject to appropriations and other constitutional obligations of this state, that year to year revenue increases be prioritized to fund education, transportation, and health care in this state.”
Ga. L. 2015, p. 236, § 9-1(b)/HB 170, not codified by the General Assembly, provides that: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of this Act.” This Act became effective July 1, 2015.
Law reviews.
For note on the 1991 amendment of this Code section, see 8 Georgia St. U.L. Rev. 190 (1992).
For article, “Revenue and Taxation: Amend Titles 48, 2, 28, 33, 36, 46, and 50 of the Official Code of Georgia Annotated, Relating Respectively to Revenue and Taxation, Agriculture, the General Assembly, Insurance, Local Government, Public Utilities, and State Government,” see 28 Georgia St. U.L. Rev. 217 (2011).
For article on the 2015 amendment of this Code section, see 32 Georgia St. U.L. Rev. 261 (2015).

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