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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 8 - Sales and Use Taxes (Arts. 1 — 6)
Article 2 - Joint County and Municipal Sales and Use Tax (LOST) (§§ 48-8-80 — 48-8-97)
- Article 2 - Joint County and Municipal Sales and Use Tax (LOST)
- § 48-8-80. "Qualified municipality" defined
- § 48-8-81. Creation of special districts
- § 48-8-82. Authority to impose joint sales and use tax; rate of tax
- § 48-8-83. Special districts where joint tax to be levied
- § 48-8-83.1. Levying and collection of joint tax to be continued
- § 48-8-84. Resolution by governing authorities of counties and municipalities in special districts imposing tax; time
- § 48-8-85. Referendum election for imposition of tax; procedures; subsequent elections; expenses
- § 48-8-86. Adoption of resolution imposing tax by governing authorities of county and municipality; effective dates and applicability; notice to commissioner
- § 48-8-87. Administration and collection of tax by commissioner; applicability of Article 1 of this chapter; proceeds owed to the state; dealer compensation
- § 48-8-88. Required information on sales tax returns; purpose
- § 48-8-89. Distribution and use of proceeds; negotiated certificate of distribution for political subdivisions; absent municipalities; filing of certificates; renegotiations
- § 48-8-89.1. Procedure for certifying additional qualified municipalities; issuance of new distribution certificate; cessation of authority to collect tax
- § 48-8-89.2. Distribution of tax proceeds upon qualified municipality ceasing to be qualified
- § 48-8-89.3. Levy of tax in certain special districts; distribution of proceeds to qualified municipality
- § 48-8-90. Credit for tax paid in another jurisdiction
- § 48-8-91. Condition precedent to authority to impose tax after first year; annual adjustment of millage rate; formula; information required on tax bills
- § 48-8-92. Referendum election to discontinue imposition of tax; ballot question; resubmission of question
- § 48-8-93. Inapplicability of tax to property ordered and delivered outside taxing special district
- § 48-8-94. Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax
- § 48-8-95. Rules and regulations
- § 48-8-96. Taxation of property in consolidated governments; change in tax rates
- § 48-8-97. Levy of joint county and municipal sales and use tax by consolidated governments; use of proceeds; referendum
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