• § 48-8-110 - Definitions
  As used in this part, the term: (1) "Capital outlay project" means major, permanent, or long-lived improvements or betterments, such as land and structures,...
• § 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.
  (a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this...
• § 48-8-111 - Procedure for Imposition of Tax; Resolution or Ordinance; Notice to County Election Superintendent; Election
  (a) Prior to the issuance of the call for the referendum and prior to the vote of a county governing authority within a special...
• § 48-8-111.1 - Application of Part to Consolidated Government
  (a) With respect to any consolidated government created by the consolidation of a county and one or more municipalities, the provisions of this Code...
• § 48-8-112 - Effective Date of Tax; Termination of Tax; Limitation on Taxation; Continuation of Tax
  (a) If the imposition of the tax is approved at the special election, the tax shall be imposed on the first day of the...
• § 48-8-113 - Administration and Collection by Commissioner; Application; Deduction to Dealers
  A tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and benefit of the county...
• § 48-8-114 - Sales Tax Return Requirements
  Each sales tax return remitting taxes collected under this part shall separately identify the location of each retail establishment at which any of the...
• § 48-8-115 - Disbursement of Tax Proceeds
  (a) The proceeds of the tax collected by the commissioner in each county within a special district under this part shall be disbursed as...
• § 48-8-116 - Tax Credits
  Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax...
• § 48-8-117 - Inapplicability of Tax to Certain Sales of Tangible Personal Property Outside Taxing County
  No tax provided for in this part shall be imposed upon the sale of tangible personal property which is ordered by and delivered to...
• § 48-8-118 - "Building and Construction Materials" Defined; Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials
  (a) As used in this Code section, the term "building and construction materials" means all building and construction materials, supplies, fixtures, or equipment, any...
• § 48-8-119 - Promulgation of Rules and Regulations by Commissioner
  The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration...
• § 48-8-120 - Effect of Other Local Sales and Use Taxes on Imposition of Tax
  Except as provided in Code Section 48-8-6, the tax authorized by this part shall be in addition to any other local sales and use...
• § 48-8-121 - Use of Proceeds; Issuance of General Obligation Debt
  (a)(1) The proceeds received from the tax authorized by this part shall be used by the county and qualified municipalities within the special district...
• § 48-8-122 - Record of Projects on Which Tax Proceeds are Used; Annual Reporting and Newspaper Publication of Report
  The governing authority of the county and the governing authority of each municipality receiving any proceeds from the tax under this part or under...
• § 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
  (a) For purposes of this Code section, the term "infeasible" means that the project has, in the judgment of the governing authority as expressed...
• § 48-8-124 - Enforcement
  The superior courts of this state shall have jurisdiction to enforce compliance with the provisions of this part, including the power to grant injunctions...

Last modified: October 14, 2016