Georgia Code
Chapter 8 - Sales and Use Taxes
Article 5B - Special Districts for Transit Purposes (Transit Splost)

Part 1 - General Provisions

§ 48-8-269.40. Definitions - As used in this article, the term: History. Code 1981,...

§ 48-8-269.41. Transit Special Purpose Local Option Sales and Use Tax - History. Code 1981, § 48-8-269.41 , enacted by Ga. L....

§ 48-8-269.42. Referendum on Taxes; Impact of Passage of Resolution - Prior to the issuance of any call for the referendum...

Part 2 - Neighboring Counties and Special Districts Outside Nonattainment Areas

§ 48-8-269.43. Notice for the Referendum; Meeting; Requirements for Intergovernmental Agreements; Requirements for Resolutions; Unanimous Approval - History. Code 1981, § 48-8-269.43 , enacted by Ga. L....

§ 48-8-269.44. Ballot Language; Conduct of Election; Impact of Approval or Rejection of Question - Click to view “( ) YES Shall a special percent...

Part 3 - Special Districts Within Nonattainment Areas

§ 48-8-269.45. Notice to Local Officials; Approval or Denial of Projects; Requirements for Resolution - History. Code 1981, § 48-8-269.45 , enacted by Ga. L....

§ 48-8-269.46. Ballot Form for Imposition of Tax for Transit Projects; Conduct of Election; Impact of Approval or Rejection of Question - Click to view “( ) YES Shall a special percent...

Part 4 - Procedures for Levy of a Tax for Transit Projects

§ 48-8-269.47. Tax Rate; Procedure for Imposition of Tax - History. Code 1981, § 48-8-269.47 , enacted by Ga. L....

§ 48-8-269.48. Administration and Collection of Tax - A tax levied pursuant to this article shall be exclusively...

§ 48-8-269.49. Sales Tax Return; Requirements - Each sales tax return remitting taxes collected under this article...

§ 48-8-269.50. Disbursement of Proceeds - History. Code 1981, § 48-8-269.50 , enacted by Ga. L....

§ 48-8-269.51. Allocation or Balancing of Funds - History. Code 1981, § 48-8-269.51 , enacted by Ga. L....

§ 48-8-269.52. Exemption From Taxation - History. Code 1981, § 48-8-269.52 , enacted by Ga. L....

§ 48-8-269.53. Tax Credits - Where a local sales or use tax has been paid...

§ 48-8-269.54. Purchases Outside Geographical Area - No tax shall be imposed upon the sale of tangible...

§ 48-8-269.55. Regulatory Authority - The commissioner shall have the power and authority to promulgate...

§ 48-8-269.56. Provisions Create Additional Tax - Except as provided in Code Section 48-8-6, the tax authorized...

§ 48-8-269.57. Exclusive Use of Tax Proceeds; Audits; Payment of Debt - (ii) If the proceeds of the tax are specified to...

§ 48-8-269.58. Annual Reporting to Public via Newspaper - Not later than December 31 of each year, the governing...