Georgia Code, Title 48, Chapter 8, Article 2 - Joint County and Municipal Sales and Use Tax

• § 48-8-80 - "Qualified Municipality" Defined
  As used in this article, the term "qualified municipality" means only those incorporated municipalities which impose a tax other than the tax authorized by...
• § 48-8-81 - Creation of Special Districts
  Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state...
• § 48-8-82 - Authorization of Counties and Municipalities to Impose Joint Sales and Use Tax; Rate; Applicability to Sales of Motor Fuels and Food and Beverages.
  (a) When the imposition of a joint county and municipal sales and use tax is authorized according to the procedures provided in this article...
• § 48-8-82.1 - One-Year Increase in Tax Rate
  Repealed by Ga. L. 1989, p. 504, § 1, effective April 3, 1989.
• § 48-8-83 - Special Districts Where Joint Tax to Be Levied
  Effective January 1, 1980, the joint tax provided in Code Section 48-8-82 shall be levied in each special district in which prior to January...
• § 48-8-83.1 - Levying and Collection of Joint Tax to Be Continued
  Notwithstanding any distribution certificate filing deadline otherwise required under Code Section 48-8-89, for each special district in which the tax provided for by Code...
• § 48-8-84 - Resolution by Governing Authorities of Counties and Municipalities in Special Districts Imposing Tax; Time
  If the imposition of the tax provided for in Code Section 48-8-82 is to be levied pursuant to Code Section 48-8-83, the governing authority...
• § 48-8-85 - Referendum Election to Decide Imposition of Tax; Procedure; Resolution; Call for Election; Publication; Ballot; Result; Subsequent Elections; Declaration and Certification of Result; Expense
  (a) Whenever the governing authority of any county or qualified municipality located wholly or partially within a special district in which a joint county...
• § 48-8-86 - Adoption of Resolution Imposing Tax by Governing Authorities of County and Municipality; Time; Effective Date in General and With Respect to Services Billed Monthly; Certified Copy of Resolution to Commissioner
  If the imposition of the tax provided in Code Section 48-8-82 is approved in a referendum election as provided by Code Section 48-8-85, the...
• § 48-8-87 - Administration and Collection of Tax by Commissioner; Applicability of Article 1 of This Chapter; First Application of Moneys to Taxpayers' State Tax Liabilities; Compensation of Dealers If Payments Not Delinquent; Rate
  The tax levied pursuant to this article shall be exclusively administered and collected by the commissioner for the use and benefit of each county...
• § 48-8-88 - Required Information on Sales Tax Returns; Purpose
  Each sales tax return remitting taxes collected under this article shall separately identify the location of each retail establishment at which any of the...
• § 48-8-89 - Distribution and Use of Proceeds; Certificate Specifying Percentage of Proceeds for Each Political Subdivision; Determination of Proceeds for Absent Municipalities; Procedure for Filing Certificates; Effect of Failure to File; Renegotiation of Certificate.
  (a) The proceeds of the tax collected by the commissioner in each special district under this article shall be disbursed as soon as practicable...
• § 48-8-89.1 - Procedure for Certifying Additional Qualified Municipalities; Issuance of New Distribution Certificate; Cessation of Authority to Collect Tax Ceases Upon Failure to File New Certificate
  (a) If there exists within any special district in which the tax authorized by this article is imposed a qualified municipality which was not...
• § 48-8-89.2 - Distribution of Tax Proceeds Upon Qualified Municipality Ceasing to Be Qualified
  If the commissioner determines that a qualified municipality entitled to receive tax proceeds under this article has ceased to be a qualified municipality, he...
• § 48-8-89.3 - Levy of Tax in Certain Special Districts; Distribution of Proceeds to Qualified Municipality
  (a) Notwithstanding any other provision of this article to the contrary, the tax provided for in Code Section 48-8-82 shall be levied in any...
• § 48-8-90 - Crediting of Tax Paid by Purchaser in Another Tax Jurisdiction; Payment of Difference Between Lesser Similar Tax Payment and Tax Imposed by Article; Proof of Payment; Limitation on Credit
  Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax...
• § 48-8-91 - Condition Precedent to Authority to Impose Tax Following First Year of Imposition; Annual Adjustment of Millage Rate for Ad Valorem Taxation of Tangible Personal Property; Formula; Information Required on Tax Bills; Effect on Tax Bills When Millage Rate is Zero
  (a) As a condition precedent for authority to levy the tax or to collect any proceeds from the tax authorized by this article for...
• § 48-8-92 - Referendum Election to Decide Discontinuing Imposition of Tax; Procedure; Resolution; Call for Election; Publication; Ballot; Result; Subsequent Elections; Declaration and Certification of Result; Expense
  (a) Whenever the governing authority of any county and the governing authorities of at least one-half of qualified municipalities located wholly or partially within...
• § 48-8-93 - Nonimposition of Tax on Property Ordered by and Delivered to Purchaser Outside Special District; Conditions of Delivery
  No tax provided for in Code Section 48-8-82 shall be imposed upon the sale of tangible personal property which is ordered by and delivered...
• § 48-8-94 - Taxability of Building and Construction Materials Sold or Used Under Contract Entered Into Prior to Approval of Tax Levy
  (a) As used in this Code section, the term "building and construction materials" means all building and construction materials, supplies, fixtures, or equipment, any...
• § 48-8-95 - Authorization of Commissioner to Promulgate Rules and Regulations
  The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration...
• § 48-8-96 - Taxation of Property in Consolidated Governments; Change in Tax Rates
  (a) With respect to any consolidated government created by the consolidation of a county and one or more municipalities in which consolidated government homestead...

Last modified: October 14, 2016