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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 2C - Local Homestead Option Sales Tax (Lhost) (§§ 48-8-109.50 — 48-8-109.63)
- Article 2C - Local Homestead Option Sales Tax (LHOST)
- § 48-8-109.50. Short title; definitions
- § 48-8-109.51. Creation of special districts
- § 48-8-109.52. Levying of tax; submission to voters; restriction on levying taxes
- § 48-8-109.53. Tax rate; exemption from tax; timing for imposition of tax
- § 48-8-109.54. Termination of tax; timing for renewal
- § 48-8-109.55. Administration and collection of tax
- § 48-8-109.56. Disbursement of proceeds; trust account
- § 48-8-109.57. Determination of assessed value exemption for homestead property; application of excess proceeds
- § 48-8-109.58. Content of ad valorem tax bills; disbursement of LHOST funds
- § 48-8-109.59. Credit for tax paid in another jurisdiction
- § 48-8-109.60. Inapplicability of tax to property ordered and delivered outside taxing special district
- § 48-8-109.61. Inapplicability of tax to certain building and construction materials
- § 48-8-109.62. Rules and regulations
- § 48-8-109.63. Impact on other taxes
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