2018 Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 3 - County Sales and Use Taxes
Part 1 - County Special Purpose Local Option Sales Tax (Splost)
§ 48-8-110. Definitions
- As used in this part, the term:
(1) "Capital outlay project" means major, permanent, or long-lived improvements or betterments, such as land and structures, such as would be properly chargeable to a capital asset account and as distinguished from current expenditures and ordinary maintenance expenses. Such term shall include, but not be limited to, roads, streets, bridges, police cars, fire trucks, ambulances, garbage trucks, and other major equipment.
(2) "County-wide project" means a capital outlay project or projects as defined in paragraph (1) of this Code section of the county for the use or benefit of the citizens of the entire county and is further defined as follows:
(A) "Level one county-wide project" means a county-wide project or projects of the county to carry out functions on behalf of the state and is limited to a county courthouse; a county administrative building primarily for county constitutional officers or elected officials; a county or regional jail, correctional institution, or other detention facility; a county health department facility; or any combination of such projects; and
(B) "Level two county-wide project" means a county-wide project or projects of the county or one or more municipalities, other than a level one county-wide project, which project or projects are to be owned or operated or both either by the county, one or more municipalities, or any combination thereof.
(3) "Intergovernmental agreement" means a contract entered into pursuant to Article IX, Section III, Paragraph I of the Constitution between a county and one or more qualified municipalities located within the special district containing a combined total of no less than 50 percent of the aggregate municipal population located within the special district.
(4) "Qualified municipality" means only those incorporated municipalities which provide at least three of the following services, either directly or by contract:
(A) Law enforcement;
(B) Fire protection (which may be furnished by a volunteer fire force) and fire safety;
(C) Road and street construction or maintenance;
(D) Solid waste management;
(E) Water supply or distribution or both;
(F) Waste-water treatment;
(G) Storm-water collection and disposal;
(H) Electric or gas utility services;
(I) Enforcement of building, housing, plumbing, and electrical codes and other similar codes;
(J) Planning and zoning;
(K) Recreational facilities; or
(L) Library.
