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Part 1 - Homestead Option Sales and Use Tax
§ 48-8-100. Short Title - This part shall be known and may be cited as...
§ 48-8-101. Definitions - As used in this part, the term: History. Code 1981,...
§ 48-8-101.1. Equal Distribution of Homestead Option Sales and Use Tax Among Counties and Municipalities - It is the intent of the General Assembly that the...
§ 48-8-102. Creation of Special Districts; Levying of Tax; Use of Proceeds of Tax; Restriction on Levying Taxes - History. Code 1981, § 48-8-102 , enacted by Ga. L....
§ 48-8-103. Submission to Voters to Determine Imposition of Tax - Such statement shall be followed by the following: Click to...
§ 48-8-104. Exclusive Administration of Tax by Commissioner; Identification of Location Where Tax Collected; Manner of Disbursement of Proceeds - If the tax commissioner and the governing authority of the...
§ 48-8-105. Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property - Where a local sales or use tax has been paid...
§ 48-8-106. Submission to Voters of Question as to Whether to Discontinue Tax - Click to view “( ) YES Shall the 1 percent...
§ 48-8-107. Property Ordered by and Delivered to Purchaser at Point Outside Geographical Area of Special District in Which Tax Imposed - No sales and use tax provided for in Code Section...
§ 48-8-108. Taxation of Building and Construction Materials - History. Code 1981, § 48-8-108 , enacted by Ga. L....
§ 48-8-109. Rules and Regulations - The commissioner shall have the power and authority to promulgate...
Part 2 - Equalized Homestead Option Sales Tax
§ 48-8-109.1. Short Title - This part shall be known and may be cited as...
§ 48-8-109.2. Referendum on Suspension of Taxation - In any county where a homestead option sales and use...
§ 48-8-109.3. Creation of Special Districts; Application of Tax - History. Code 1981, § 48-8-109.3 , enacted by Ga. L....
§ 48-8-109.4. Role of Election Superintendent - Such statement shall be followed by the following: Click to...
§ 48-8-109.5. Administration and Collection of Tax; Disbursement of Tax - If any municipality is located partially in the special district,...
§ 48-8-109.6. Taxation From Other Jurisdiction; Calculations - Where a local sales or use tax has been paid...
§ 48-8-109.7. Referendum on Discontinuation of Taxation; Ballot - Click to view “( ) YES Shall the equalized homestead...
§ 48-8-109.8. Sales Outside of Jurisdiction - No sales and use tax provided for in this part...
§ 48-8-109.9. “Building and Construction Materials” Defined; Exemption - History. Code 1981, § 48-8-109.9 , enacted by Ga. L....
§ 48-8-109.10. Regulatory Authority of Commissioner - The commissioner shall have the power and authority to promulgate...
Part 3 - Revised Homestead Option Sales and Use Tax
§ 48-8-109.15. Short Title - This part shall be known and may be cited as...
§ 48-8-109.16. Approval by Electorate of Sales and Use Taxes Authorized by This Part - In any county where a homestead option sales and use...
§ 48-8-109.17. Creation of Special Districts; Imposition of Local Sales and Use Tax Within Special District - History. Code 1981, § 48-8-109.17 , enacted by Ga. L....
§ 48-8-109.18. Petition; Call for Election; Publication of Date and Purpose of Election; Ballot Question; Conduct of Election; Approval of Taxes in Referendum Election; Adoption of Resolution - Click to view Notwithstanding any other provision of law to...
§ 48-8-109.19. Administration and Collection of Taxes; Disbursement of Tax Proceeds; Form to Collect Ad Valorem Tax - If any municipality is located partially in the special district,...
§ 48-8-109.20. Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property - Where a local sales or use tax has been paid...
§ 48-8-109.21. Referendum Election to Decide Imposition of Tax; Procedure - Click to view “( ) YES Shall the revised homestead...
§ 48-8-109.22. Property Ordered by and Delivered to Purchaser at Point Outside Geographical Area of Special District in Which Tax Imposed - No sales and use tax provided for in this part...
§ 48-8-109.23. Building and Construction Materials - History. Code 1981, § 48-8-109.23 , enacted by Ga. L....
§ 48-8-109.24. Rules and Regulations - The commissioner shall have the power and authority to promulgate...