Georgia Code, Title 48, Chapter 8, Article 5a - Special District Mass Transportation Sales and Use Tax

• § 48-8-260 - Definitions
  As used in this article, the term: (1) "Intergovernmental agreement" means a contract entered into pursuant to Article IX, Section III, Paragraph I of...
• § 48-8-261 - Creation of Special Districts; Imposition of Taxes
  (a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, 159 special districts are created...
• § 48-8-262 - Notice; Agreement Memorializing Levy and Rate of Tax; Rate; Resolution Required
  (a) (1) Except as otherwise provided in paragraph (2) of this subsection, prior to the issuance of the call for the referendum required by...
• § 48-8-263 - Ballot Question; Expenses of Election; Resubmission of Question; General Obligation Debt
  (a) (1) The ballot submitting the question of the imposition of the tax to the voters within the special district shall have written or...
• § 48-8-264 - Timing of Tax
  (a) (1) If the imposition of the tax is approved at the election, the tax shall be imposed on the first day of the...
• § 48-8-265 - Administration and Collection of Tax
  A tax levied pursuant to this article shall be exclusively administered and collected by the commissioner for the use and benefit of the county...
• § 48-8-266 - Required Information on Sales Tax Return
  Each sales tax return remitting taxes collected under this article shall separately identify the location of each retail establishment at which any of the...
• § 48-8-267 - Procedure for Disbursement of Proceeds From Taxation
  (a) The proceeds of the tax collected by the commissioner in each special district under this article shall be disbursed as soon as practicable...
• § 48-8-268 - Impact of Tax Upon Other Funding and Budgeting Considerations
  (a) The proceeds of a tax under this article shall not be subject to any allocation or balancing of state and federal funds provided...
• § 48-8-269 - Exemption From Taxation
  (a) Except as to rate, a tax imposed under this article shall correspond to the tax imposed by Article 1 of this chapter. No...
• § 48-8-269.1 - Credit for Other Taxes Paid in Calculating Taxes Due
  Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax...
• § 48-8-269.2 - Delivery Outside of Geographical Area
  No tax shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point...
• § 48-8-269.3 - Commissioner's Authority 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...
• § 48-8-269.4 - Impact on Other Taxes
  Except as provided in Code Section 48-8-6, the tax authorized under this article shall be in addition to any other local sales and use...
• § 48-8-269.5 - Accounting Required; Record-Keeping Requirements
  (a) (1) The proceeds received from the tax shall be used by the county and qualified municipalities within the special district exclusively for the...
• § 48-8-269.6 - Annual Publication of Report
  Not later than December 31 of each year, the governing authority of each county and each qualifying municipality receiving any proceeds from the tax...

Last modified: October 14, 2016