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2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 8 - SALES AND USE TAXES
ARTICLE 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX
§ 48-8-80 - "Qualified municipality" defined
O.C.G.A. 48-8-80 (2010)48-8-80. "Qualified municipality" defined
As used in this article, the term "qualified municipality" means only those incorporated municipalities which impose a tax other than the tax authorized by this article and which provide at least three of the following services:
(1) Water;
(2) Sewage;
(3) Garbage collection;
(4) Police protection;
(5) Fire protection; or
(6) Library.
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