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§ 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...