Georgia Code
Article 2A - Homestead Option Sales and Use Tax (Host)
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...