Georgia Code
Article 2 - Joint County and Municipal Sales and Use Tax (Lost)
§ 48-8-97. Levy of Joint County and Municipal Sales and Use Tax by Consolidated Governments; Use of Proceeds; Referendum

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“() YES Shall the retail sales and use tax levied within the special district within County be increased from 1 percent to 2 percent?” () NO
“() YES Shall the retail sales and use tax levied within the special district within County be decreased from 2 percent to 1 percent?” () NO
“() YES Shall the retail sales and use tax levied within the special district within County be renewed at 2 percent?” () NO
History. Code 1981, § 48-8-97 , enacted by Ga. L. 2021, p. 310, § 1/HB 575; Ga. L. 2022, p. 352, § 48/HB 1428.
Effective date.
This Code section became effective May 4, 2021.
The 2022 amendment, effective May 2, 2022, part of an Act to revise, modernize, and correct the Code, substituted “subsections (f) and (g)” for “subsections (g) and (f)” in paragraph (e)(2).

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

§ 48-8-82. Authorization of Counties and Municipalities to Impose Joint Sales and Use Tax; Rate; Applicability to Sales of Motor Fuels and Food and Beverages

§ 48-8-83. Special Districts Where Joint Tax to Be Levied

§ 48-8-83.1. Levying and Collection of Joint Tax to Be Continued

§ 48-8-84. Resolution by Governing Authorities of Counties and Municipalities in Special Districts Imposing Tax; Time

§ 48-8-85. Referendum Election to Decide Imposition of Tax; Procedure; Resolution; Call for Election; Publication; Ballot; Result; Subsequent Elections; Declaration and Certification of Result; Expense

§ 48-8-86. Adoption of Resolution Imposing Tax by Governing Authorities of County and Municipality; Time; Effective Date in General and With Respect to Services Billed Monthly; Certified Copy of Resolution to Commissioner

§ 48-8-87. Administration and Collection of Tax by Commissioner; Applicability of Article 1 of This Chapter; First Application of Moneys to Taxpayers’ State Tax Liabilities; Compensation of Dealers if Payments Not Delinquent; Rate

§ 48-8-88. Required Information on Sales Tax Returns; Purpose

§ 48-8-89. Distribution and Use of Proceeds; Certificate Specifying Percentage of Proceeds for Each Political Subdivision; Determination of Proceeds for Absent Municipalities; Procedure for Filing Certificates; Effect of Failure to File; Renegotiatio...

§ 48-8-89.1. Procedure for Certifying Additional Qualified Municipalities; Issuance of New Distribution Certificate; Cessation of Authority to Collect Tax Ceases Upon Failure to File New Certificate

§ 48-8-89.2. Distribution of Tax Proceeds Upon Qualified Municipality Ceasing to Be Qualified

§ 48-8-89.3. Levy of Tax in Certain Special Districts; Distribution of Proceeds to Qualified Municipality

§ 48-8-90. Crediting of Tax Paid by Purchaser in Another Tax Jurisdiction; Payment of Difference Between Lesser Similar Tax Payment and Tax Imposed by Article; Proof of Payment; Limitation on Credit

§ 48-8-91. Condition Precedent to Authority to Impose Tax Following First Year of Imposition; Annual Adjustment of Millage Rate for Ad Valorem Taxation of Tangible Personal Property; Formula; Information Required on Tax Bills; Effect on Tax Bills Whe...

§ 48-8-92. Referendum Election to Decide Discontinuing Imposition of Tax; Procedure; Resolution; Call for Election; Publication; Ballot; Result; Subsequent Elections; Declaration and Certification of Result; Expense

§ 48-8-93. Nonimposition of Tax on Property Ordered by and Delivered to Purchaser Outside Special District; Conditions of Delivery

§ 48-8-94. Taxability of Building and Construction Materials Sold or Used Under Contract Entered Into Prior to Approval of Tax Levy

§ 48-8-95. Authorization of Commissioner to Promulgate Rules and Regulations

§ 48-8-96. Taxation of Property in Consolidated Governments; Change in Tax Rates

§ 48-8-97. Levy of Joint County and Municipal Sales and Use Tax by Consolidated Governments; Use of Proceeds; Referendum