Georgia Code
Article 2A - Homestead Option Sales and Use Tax (Host)
Part 3 - Revised Homestead Option Sales and Use Tax

§ 48-8-109.15. Short Title - This part shall be known and may be cited as...

§ 48-8-109.16. Approval by Electorate of Sales and Use Taxes Authorized by This Part - In any county where a homestead option sales and use...

§ 48-8-109.17. Creation of Special Districts; Imposition of Local Sales and Use Tax Within Special District - History. Code 1981, § 48-8-109.17 , enacted by Ga. L....

§ 48-8-109.18. Petition; Call for Election; Publication of Date and Purpose of Election; Ballot Question; Conduct of Election; Approval of Taxes in Referendum Election; Adoption of Resolution - Click to view Notwithstanding any other provision of law to...

§ 48-8-109.19. Administration and Collection of Taxes; Disbursement of Tax Proceeds; Form to Collect Ad Valorem Tax - If any municipality is located partially in the special district,...

§ 48-8-109.20. Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property - Where a local sales or use tax has been paid...

§ 48-8-109.21. Referendum Election to Decide Imposition of Tax; Procedure - Click to view “( ) YES Shall the revised homestead...

§ 48-8-109.22. 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 this part...

§ 48-8-109.23. Building and Construction Materials - History. Code 1981, § 48-8-109.23 , enacted by Ga. L....

§ 48-8-109.24. Rules and Regulations - The commissioner shall have the power and authority to promulgate...