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§ 48-8-80. “Qualified Municipality” Defined - As used in this article, the term “qualified municipality” means...
§ 48-8-81. Creation of Special Districts - Pursuant to the authority granted by Article IX, Section II,...
§ 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,...
§ 48-8-83. Special Districts Where Joint Tax to Be Levied - Effective January 1, 1980, the joint tax provided in Code...
§ 48-8-83.1. Levying and Collection of Joint Tax to Be Continued - Notwithstanding any distribution certificate filing deadline otherwise required under Code...
§ 48-8-84. Resolution by Governing Authorities of Counties and Municipalities in Special Districts Imposing Tax; Time - If the imposition of the tax provided for in Code...
§ 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 - Click to view “[ ] YES Shall a retail sales...
§ 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 - If the imposition of the tax provided in Code Section...
§ 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 - The tax levied pursuant to this article shall be exclusively...
§ 48-8-88. Required Information on Sales Tax Returns; Purpose - Each sales tax return remitting taxes collected under this article...
§ 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... - Notwithstanding the fact that a certificate shall not contain an...
§ 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 - Every other qualified municipality shall continue to receive the share...
§ 48-8-89.2. Distribution of Tax Proceeds Upon Qualified Municipality Ceasing to Be Qualified - If the commissioner determines that a qualified municipality entitled to...
§ 48-8-89.3. Levy of Tax in Certain Special Districts; Distribution of Proceeds to Qualified Municipality - In any special district which meets the criteria specified in...
§ 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 - Where a local sales or use tax has been paid...
§ 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... - History. Ga. L. 1975, p. 984, § 2; Ga. L....
§ 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 - Click to view “( ) YES Shall the 1 percent...
§ 48-8-93. Nonimposition of Tax on Property Ordered by and Delivered to Purchaser Outside Special District; Conditions of Delivery - No tax provided for in Code Section 48-8-82 shall be...
§ 48-8-94. Taxability of Building and Construction Materials Sold or Used Under Contract Entered Into Prior to Approval of Tax Levy - History. Ga. L. 1978, p. 1678, § 1; Ga. L....
§ 48-8-95. Authorization of Commissioner to Promulgate Rules and Regulations - The commissioner shall have the power and authority to promulgate...
§ 48-8-96. Taxation of Property in Consolidated Governments; Change in Tax Rates - Click to view Click to view Click to view Click...
§ 48-8-97. Levy of Joint County and Municipal Sales and Use Tax by Consolidated Governments; Use of Proceeds; Referendum - Click to view Click to view Click to view “()...