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2020 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
- § 48-8-110.1. Authorization for County Special Purpose Local Option Sales Tax; Subjects of Taxation; Applicability to Sales of Motor Fuels and Food and Beverages
- § 48-8-111. Procedure for Imposition of Tax; Resolution or Ordinance; Notice to County Election Superintendent; Election
- § 48-8-111.1. Application of Part to Consolidated Government
- § 48-8-112. Effective Date of Tax; Termination of Tax; Limitation on Taxation; Continuation of Tax
- § 48-8-113. Administration and Collection by Commissioner; Application; Deduction to Dealers
- § 48-8-114. Sales Tax Return Requirements
- § 48-8-115. Disbursement of Tax Proceeds
- § 48-8-116. Tax Credits
- § 48-8-117. Inapplicability of Tax to Certain Sales of Tangible Personal Property Outside Taxing County
- § 48-8-118. "Building and Construction Materials" Defined; Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials
- § 48-8-119. Promulgation of Rules and Regulations by Commissioner
- § 48-8-120. Effect of Other Local Sales and Use Taxes on Imposition of Tax
- § 48-8-121. Use of Proceeds; Issuance of General Obligation Debt
- § 48-8-122. Record of Projects on Which Tax Proceeds Are Used; Annual Reporting and Newspaper Publication of Report
- § 48-8-123. Modification of Projects Approved by Referendum Which Have Become Infeasible in Connection With County Special Purpose Local Option Sales and Use Tax
- § 48-8-124. Enforcement
Law reviews.
- For article on 2004 amendment of Code sections in this part, see 21 Georgia St. U.L. Rev. 226 (2004).
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