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2018 Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 6 - Georgia Tourism Development
§ 48-8-275. Authority of Department of Community Affairs to enter into agreements with approved companies; required terms and provisions of agreements
Universal Citation: GA Code § 48-8-275 (2018)
- Following approval of a project, the Department of Community Affairs shall enter into an agreement with any approved company. The agreement may include as a partner any local development authority. The terms and provisions of each agreement shall include, but not be limited to:
(1) The projected amount of approved costs;
(2) A date certain by which the approved company shall have completed the tourism attraction project and begun operations. Upon request from any approved company that has received final approval, the Department of Community Affairs shall grant an extension or change, which in no event shall exceed 18 months from the date of final approval, to the completion date as specified in the agreement with an approved company; and
(3) A statement specifying the term of the agreement in accordance with subsection (c) of Code Section 48-8-273.
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