Georgia Code
Chapter 8 - Sales and Use Taxes
Article 4 - Water and Sewer Projects and Costs Tax (Most)

§ 48-8-200. Definitions - As used in this article, the term: History. Code 1981,...

§ 48-8-201. Intergovernmental Contract for Distribution of Tax Proceeds; Approval of Referendum by Voters; Cap on Aggregate Amount of Tax; Rate - History. Code 1981, § 48-8-201 , enacted by Ga. L....

§ 48-8-202. Requirement of Municipal Ordinance or Resolution Authorizing Tax; Voter Approval; Form for Ballot - Click to view Click to view “( ) YES Shall...

§ 48-8-203. Imposition of Tax Following Approval; Termination of Tax - History. Code 1981, § 48-8-203 , enacted by Ga. L....

§ 48-8-204. Administration and Collection of Tax; Deduction - A tax levied pursuant to this article shall be exclusively...

§ 48-8-205. Identification of Location of Retail Establishment When Submitting Sales and Use Tax Return - Each sales and use tax return remitting sales and use...

§ 48-8-206. Disbursement of Proceeds - The proceeds of the tax collected by the commissioner in...

§ 48-8-207. Payment of Tax on Personal Property in Another Local Tax Jurisdiction; Collection of Difference - Where a local sales or use tax has been paid...

§ 48-8-208. No Tax on Products Ordered and Delivered Outside Geographical Area of Municipality - No tax provided for in this article shall be imposed...

§ 48-8-209. No Tax on Construction Materials Included in Bid Prior to Approval of Additional Tax - No tax provided for in this article shall be imposed...

§ 48-8-210. Commissioner Authorized to Issue Rules and Regulations - The commissioner shall have the power and authority to promulgate...

§ 48-8-211. Impact on Other Taxes - The tax authorized by this article shall be in addition...

§ 48-8-212. Utilization of Tax Proceeds by Municipality; Record Keeping; Use for General Obligation Debt - History. Code 1981, § 48-8-212 , enacted by Ga. L....