Every other qualified municipality shall continue to receive the share provided by the existing distribution certificate or otherwise provided by law. The county shall receive the remaining proceeds of the tax, to be expended as provided in paragraph (2) of subsection (a) of Code Section 48-8-89. For the purpose of determining the population of qualified municipalities, only that portion of the population of each such municipality which is located within the special district shall be computed. For the purpose of determining population under this Code section, all calculations of population shall be according to the most recent decennial census, including the census data from such census applicable to any annexed territory.
History. Code 1981, § 48-8-89.1 , enacted by Ga. L. 1983, p. 1461, § 1; Ga. L. 1985, p. 149, § 48; Ga. L. 2005, p. 185, § 4/HB 36; Ga. L. 2006, p. 901, § 1/HB 1403; Ga. L. 2010, p. 958, §§ 2, 3/HB 991; Ga. L. 2013, p. 141, § 48/HB 79.
Editor’s notes.
Ga. L. 2005, p. 185, § 5/HB 36, not codified by the General Assembly, provides for severability.
Ga. L. 2005, p. 185, § 6/HB 36, not codified by the General Assembly, provides that this Act “shall apply with respect to any local Act enacted at the 2005 regular session of the General Assembly or any future session.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 2 - Joint County and Municipal Sales and Use Tax (Lost)
§ 48-8-80. “Qualified Municipality” Defined
§ 48-8-81. Creation of Special Districts
§ 48-8-83. Special Districts Where Joint Tax to Be Levied
§ 48-8-83.1. Levying and Collection of Joint Tax to Be Continued
§ 48-8-88. Required Information on Sales Tax Returns; Purpose
§ 48-8-89.2. Distribution of Tax Proceeds Upon Qualified Municipality Ceasing to Be Qualified
§ 48-8-95. Authorization of Commissioner to Promulgate Rules and Regulations
§ 48-8-96. Taxation of Property in Consolidated Governments; Change in Tax Rates