Go to Previous Versions
of
this Article
2024 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278)
Article 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (§§ 48-8-80 — 48-8-97)
- Section 48-8-80 - "Qualified municipality" defined
- Section 48-8-81 - Creation of special districts
- Section 48-8-82 - Authority to impose joint sales and use tax; rate of tax
- Section 48-8-83 - Special districts where joint tax to be levied
- Section 48-8-83.1 - Levying and collection of joint tax to be continued
- Section 48-8-84 - Resolution by governing authorities of counties and municipalities in special districts imposing tax; time
- Section 48-8-85 - Referendum election for imposition of tax; procedures; subsequent elections; expenses
- Section 48-8-86 - Adoption of resolution imposing tax by governing authorities of county and municipality; effective dates and applicability; notice to commissioner
- Section 48-8-87 - Administration and collection of tax by commissioner; applicability of Article 1 of this chapter; proceeds owed to the state; dealer compensation
- Section 48-8-88 - Required information on sales tax returns; purpose
- Section 48-8-89 - Distribution and use of proceeds; negotiated certificate of distribution for political subdivisions; absent municipalities; filing of certificates; renegotiations
- Section 48-8-89.1 - Procedure for certifying additional qualified municipalities; issuance of new distribution certificate; cessation of authority to collect tax
- Section 48-8-89.2 - Distribution of tax proceeds upon qualified municipality ceasing to be qualified
- Section 48-8-89.3 - Levy of tax in certain special districts; distribution of proceeds to qualified municipality
- Section 48-8-90 - Credit for tax paid in another jurisdiction
- Section 48-8-91 - Condition precedent to authority to impose tax after first year; annual adjustment of millage rate; formula; information required on tax bills
- Section 48-8-92 - Referendum election to discontinue imposition of tax; ballot question; resubmission of question
- Section 48-8-93 - Inapplicability of tax to property ordered and delivered outside taxing special district
- Section 48-8-94 - Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax
- Section 48-8-95 - Rules and regulations
- Section 48-8-96 - Taxation of property in consolidated governments; change in tax rates
- Section 48-8-97 - Levy of joint county and municipal sales and use tax by consolidated governments; use of proceeds; referendum
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
