Georgia Code, Title 48, Chapter 8, Article 4 - Water and Sewer Projects and Costs Tax

• § 48-8-200 - Definitions
  As used in this article, the term: (1) "Building and construction materials" means all building and construction materials, supplies, fixtures, or equipment, any combination...
• § 48-8-201 - Intergovernmental Contract for Distribution of Tax Proceeds; Approval of Referendum by Voters; Cap on Aggregate Amount of Tax; Rate
  (a) (1) In any county in which the provisions of paragraph (2) of subsection (a) of Code Section 48-8-6 will be applicable if the...
• § 48-8-202 - Requirement of Municipal Ordinance or Resolution Authorizing Tax; Voter Approval; Form for Ballot
  (a) A municipal governing authority voting to impose the tax authorized by this article shall notify the municipal election superintendent by forwarding to the...
• § 48-8-203 - Imposition of Tax Following Approval; Termination of Tax
  (a) (1) If the imposition of the tax is approved by referendum, the tax shall be imposed on the first day of the next...
• § 48-8-204 - Administration and Collection of Tax; Deduction
  A tax levied pursuant to this article shall be exclusively administered and collected by the commissioner for the use and benefit of the municipality...
• § 48-8-205 - Identification of Location of Retail Establishment When Submitting Sales and Use Tax Return
  Each sales and use tax return remitting sales and use taxes collected under this article shall separately identify the location of each retail establishment...
• § 48-8-206 - Disbursement of Proceeds
  The proceeds of the tax collected by the commissioner in each municipality under this article shall be disbursed as soon as practicable after collection...
• § 48-8-207 - Payment of Tax on Personal Property in Another Local Tax Jurisdiction; Collection of Difference
  Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax...
• § 48-8-208 - No Tax on Products Ordered and Delivered Outside Geographical Area of Municipality
  No tax provided for in this article shall be imposed upon the sale of tangible personal property which is ordered by and delivered to...
• § 48-8-209 - No Tax on Construction Materials Included in Bid Prior to Approval of Additional Tax
  No tax provided for in this article shall be imposed upon the sale or use of building and construction materials when the contract pursuant...
• § 48-8-210 - Commissioner Authorized to Issue 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...
• § 48-8-211 - Impact on Other Taxes
  The tax authorized by this article shall be in addition to any other local sales and use tax. The imposition of any other local...
• § 48-8-212 - Utilization of Tax Proceeds by Municipality; Record Keeping; Use for General Obligation Debt
  (a) The proceeds received from the tax authorized by this article shall be used by the municipality exclusively for: (1) Water and sewer projects...

Last modified: October 14, 2016