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“( ) YES Shall the retail sales and use tax levied within the special district within ( ) NO County be increased from 1 percent to 2 percent?”
“( ) YES Shall the retail sales and use tax levied within the special district within ( ) NO County be decreased from 2 percent to 1 percent?’’
“( ) YES Shall a retail sales and use tax of 2 percent be levied within the special district ( ) NO within County?”
“( ) YES Shall the retail sales and use tax levied within the special district within ( ) NO County be terminated?”
History. Code 1981, § 48-8-96 , enacted by Ga. L. 2004, p. 69, § 6; Ga. L. 2010, p. 662, § 21/HB 1221.
Editor’s notes.
Ga. L. 2004, p. 69, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Taxation, Financing, and Service Delivery Revision Act of 2004.’ ”
Law reviews.
For article on the 2004 enactment of this Code section, see 21 Georgia St. U.L. Rev. 226 (2004).
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