2006 Georgia Code - 48-7-143

48-7-143. When the levy of a local income tax is approved in a referendum election as provided by Code Section 48-7-142, the county governing authority may levy a local income tax under this article by adopting a resolution evidencing such intent and forwarding a certified copy of the resolution to the commissioner within ten days of the adoption of the resolution. The effective date of the imposition of the tax shall be on January 1 following the adoption of the resolution.

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