Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
Part 1 - General Provisions
§ 48-8-260. Definitions - As used in this article, the term: History. Code 1981,...
§ 48-8-261. Creation of Special Districts; Imposition of Taxes - may, by following the procedures required by this part, impose...
§ 48-8-262. Notice; Agreement Memorializing Levy and Rate of Tax; Rate; Resolution Required - History. Code 1981, § 48-8-262 , enacted by Ga. L....
§ 48-8-263. Ballot Question; Expenses of Election; Resubmission of Question; General Obligation Debt - Click to view Click to view “() YES Shall a...
§ 48-8-264. Timing of Tax - History. Code 1981, § 48-8-264 , enacted by Ga. L....
§ 48-8-264.1. Time for Holding Referendums Imposing Taxation - On and after July 1, 2022, notwithstanding any provision of...
§ 48-8-265. Administration and Collection of Tax - A tax levied pursuant to this part shall be exclusively...
§ 48-8-266. Required Information on Sales Tax Return - Each sales tax return remitting taxes collected under this part...
§ 48-8-267. Procedure for Disbursement of Proceeds From Taxation - History. Code 1981, § 48-8-267 , enacted by Ga. L....
§ 48-8-268. Impact of Tax Upon Other Funding and Budgeting Considerations - History. Code 1981, § 48-8-268 , enacted by Ga. L....
§ 48-8-269. Exemption From Taxation - History. Code 1981, § 48-8-269 , enacted by Ga. L....
§ 48-8-269.1. Credit for Other Taxes Paid in Calculating Taxes Due - Where a local sales or use tax has been paid...
§ 48-8-269.2. Delivery Outside of Geographical Area - No tax shall be imposed upon the sale of tangible...
§ 48-8-269.3. Commissioner’s Authority to Promulgate Rules and Regulations - The commissioner shall have the power and authority to promulgate...
§ 48-8-269.4. Impact on Other Taxes - Except as provided in Code Section 48-8-6, the tax authorized...
§ 48-8-269.5. Accounting Required; Record-Keeping Requirements - History. Code 1981, § 48-8-269.5 , enacted by Ga. L....
§ 48-8-269.6. Annual Publication of Report - Not later than December 31 of each year, the governing...
Part 2 - Metropolitan County Special Districts
§ 48-8-269.7. Levy of a Tax for Transportation Purposes in Metropolitan County Special Districts - History. Code 1981, § 48-8-269.7 , enacted by Ga. L....
§ 48-8-269.8. Part of Metropolitan County Special District Outside Boundaries of Metropolitan Municipality Special District - History. Code 1981, § 48-8-269.8 , enacted by Ga. L....
§ 48-8-269.9. Ballot Measure - Click to view Click to view “( ) YES Shall...
§ 48-8-269.10. Procedures, Conditions, and Limitations for Imposition of Tax - History. Code 1981, § 48-8-269.10 , enacted by Ga. L....
§ 48-8-269.11. Administration and Collection by Commissioner - A tax levied pursuant to this part shall be exclusively...
§ 48-8-269.12. Remission of Taxes Collected; Location of Each Retail Establishment - Each sales tax return remitting taxes collected under this part...
§ 48-8-269.13. Disbursement of Proceeds - The proceeds of the tax collected by the commissioner in...
§ 48-8-269.14. Allocation or Balancing of State and Federal Funds - History. Code 1981, § 48-8-269.14 , enacted by Ga. L....
§ 48-8-269.15. Tax Imposed - History. Code 1981, § 48-8-269.15 , enacted by Ga. L....
§ 48-8-269.16. Credit for Taxes Paid in Another Tax Jurisdiction - Where a local sales or use tax has been paid...
§ 48-8-269.17. No Tax Upon Sale of Tangible Personal Property Ordered and Delivered Outside Tax Jurisdiction Under Certain Conditions - No tax shall be imposed upon the sale of tangible...
§ 48-8-269.18. Rules and Regulations - The commissioner shall have the power and authority to promulgate...
§ 48-8-269.19. Tax Authorized in Addition to Other Local Sales and Use Taxes - Except as provided in Code Section 48-8-6, the tax authorized...
§ 48-8-269.20. Proceeds to Be Used Exclusively for Transportation Purposes; General Obligation Debt; Intergovernmental Agreement; Resolution - History. Code 1981, § 48-8-269.20 , enacted by Ga. L....
§ 48-8-269.21. Publication of Nontechnical Report Showing Costs and Expenditures for Each Purpose for Which Tax Imposed - Not later than December 31 of each year, the governing...
Part 3 - Metropolitan Municipality Special Districts
§ 48-8-269.22. Creation of 159 Special Districts Conterminous With Geographical Boundary of Each County; Applicability - History. Code 1981, § 48-8-269.22 , enacted by Ga. L....
§ 48-8-269.23. Transportation Special Purpose Local Option Sales and Use Tax - History. Code 1981, § 48-8-269.23 , enacted by Ga. L....
§ 48-8-269.24. Ballot Measure - Click to view “If imposition of the tax is approved...
§ 48-8-269.25. Procedures, Conditions, and Limitations for Imposition of Tax - History. Code 1981, § 48-8-269.25 , enacted by Ga. L....
§ 48-8-269.26. Administration and Collection by Commissioner - A tax levied pursuant to this part shall be exclusively...
§ 48-8-269.27. Remission of Taxes Collected; Location of Each Retail Establishment - Each sales tax return remitting taxes collected under this part...
§ 48-8-269.28. Disbursement of Tax Proceeds - The proceeds of the tax collected by the commissioner in...
§ 48-8-269.29. Allocation or Balancing of State and Federal Funds - History. Code 1981, § 48-8-269.29 , enacted by Ga. L....
§ 48-8-269.30. Tax Imposed - History. Code 1981, § 48-8-269.30 , enacted by Ga. L....
§ 48-8-269.31. Credit for Taxes Paid in Another Tax Jurisdiction - Where a local sales or use tax has been paid...
§ 48-8-269.32. No Tax Upon Sale of Tangible Personal Property Ordered and Delivered Outside Tax Jurisdiction Under Certain Conditions - No tax shall be imposed upon the sale of tangible...
§ 48-8-269.33. Rules and Regulations - The commissioner shall have the power and authority to promulgate...
§ 48-8-269.34. Tax Authorized in Addition to Other Local Sales and Use Taxes - Except as provided in Code Section 48-8-6, the tax authorized...
§ 48-8-269.35. Proceeds to Be Used Exclusively for Transportation Purposes; General Obligation Debt; Resolution - History. Code 1981, § 48-8-269.35 , enacted by Ga. L....
§ 48-8-269.36. Publication of Nontechnical Report Showing Costs and Expenditures for Each Purpose for Which Tax Imposed - Not later than December 31 of each year, the governing...