Approval by electorate of sales and use taxes authorized by this part

In any county where a homestead option sales and use tax under Part 1 of this article is being levied, the question of whether to suspend the sales and use tax authorized by Code Section 48-8-102 and replace such tax with a sales and use tax authorized by this part shall be submitted to the electors of the special district in the manner provided for in Code Section 48-8-109.18. If the sales and use tax is not approved by the electors, then the homestead option sales and use tax under Part 1 of this article shall continue in full force and effect. History. Code 1981, § 48-8-109.16, enacted by Ga. L. 2020, p. 674, § 1/HB 1102. 48-8-109.17. Creation of special districts; imposition of local sales and use tax within special district. (a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. The geographical boundary of each 936 48-8-109.17 SALES AND USE TAXES 48-8-109.18 county shall correspond with and shall be conterminous with the geographical boundary of one of the 159 special districts. (b) When the imposition of a local sales and use tax is authorized according to the procedures provided in this part within a special district, the county whose geographical boundary is conterminous with that of the special district shall levy a local sales and use tax at the same rate as provided in Part 1 of this article. Except as otherwise provided in this part, the local sales and use tax shall correspond to the tax imposed and administered by Part 1 of this article. The local sales and use tax levied pursuant to this part shall apply to all items and transactions subject to taxation pursuant to Part 1 of this article. No item or transaction which is not subject to taxation pursuant to Part 1 of this article shall be subject to the tax levied pursuant to this part. (c) No sales and use tax shall be levied in a special district under this part in which a tax is levied and collected under Article 2 of this chapter. History. Code 1981, § 48-8-109.17, enacted by Ga. L. 2020, p. 674, § 1/HB 1102. 48-8-109.18. Petition for referendum to approve tax; ballot question; conduct of election; adoption of resolution. (a) Whenever a petition is filed with the election superintendent of any county whose geographical boundary is conterminous with that of the special district and such petition is signed by at least 10 percent of the electors registered to vote in the last general election directing such election superintendent to submit to the electors of the special district the question of whether the sales and use tax authorized by this part shall be imposed, the election superintendent shall determine the validity of such petition within 60 days of its being filed. In the event the election superintendent determines that such petition is valid, it shall be the duty of the election superintendent to issue the call for an election for the purpose of submitting the question of the imposition of the sales and use tax to the voters of the special district for approval or rejection. The election superintendent shall issue the call and shall conduct the election on a date and in the manner authorized under Code Section 21-2-540. The election superintendent shall cause the date and purpose of the election to be published once a week for two weeks immediately preceding the date of the election in the official organ of such county. The ballot shall have written or printed thereon the following ballot question: 937 48-8-109.18 “( ) YES ( ) NO REVENUE AND TAXATION 48-8-109.18 Shall the homestead option sales and use tax be suspended within the special district within County and a revised homestead option sales and use tax be levied for the purpose of reducing the ad valorem property tax millage rates levied by county and municipal governments on homestead properties, with 99 percent of such tax being used to roll back ad valorem property tax millage rates?” Notwithstanding any other provision of law to the contrary, the ballot question referred to in this subsection shall precede any and all other ballot questions which are to appear on the same ballot. (b) All persons desiring to vote in favor of levying the sales and use tax shall vote “Yes,” and those persons opposed to levying the tax shall vote “No.” If more than one-half of the votes cast are in favor of levying the tax, then the tax shall be levied in accordance with this part; otherwise, the sales and use tax may not be levied, and the question of the imposition of the sales and use tax may not again be submitted to the voters of the special district until after 24 months immediately following the month in which the election was held. It shall be the duty of the election superintendent to hold and conduct such elections under the same rules and regulations as govern special elections. It shall be the superintendent’s further duty to canvass the returns, declare the result of the election, and certify the result to the Secretary of State and to the commissioner. The expense of the election shall be borne by the county whose geographical boundary is conterminous with that of the special district holding the election. (c) If the imposition of the sales and use tax provided in this part is approved in a referendum election as provided by subsections (a) and (b) of this Code section, the governing authority of the county whose geographical boundary is conterminous with that of the special district shall adopt a resolution during the first 30 days following the certification of the result of the election imposing the sales and use tax authorized in this part on behalf of the county whose geographical boundary is conterminous with that of the special district. The resolution shall be effective on the first day of the next succeeding calendar quarter which begins more than 80 days after the adoption of the resolution. With respect to services which are billed on a regular monthly basis, however, the resolution shall become effective with the first regular billing period coinciding with or following the otherwise effective date of the resolution. A certified copy of the resolution shall be forwarded to the commissioner so that it will be received within five days after its adoption. 938 48-8-109.18 SALES AND USE TAXES 48-8-109.19 History. Code 1981, § 48-8-109.18, enacted by Ga. L. 2020, p. 674, § 1/HB 1102. 48-8-109.19. Administration and collection of tax; disbursement of proceeds; remittance of taxes collected. (a) The sales and use tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and benefit of each county whose geographical boundary is conterminous with that of a special district. Such administration and collection shall be accomplished in the same manner and subject to the same applicable provisions, procedures, and penalties provided in Article 1 of this chapter except that the sales and use tax provided in this part shall be applicable to sales of motor fuels as prepaid local tax as such term is defined in Code Section 48-8-2, to the same extent that sales of motor fuels are subject to taxation pursuant to Part 1 of this article; provided, however, that all moneys collected from each taxpayer by the commissioner shall be applied first to such taxpayer’s liability for taxes owed the state. Dealers shall be allowed a percentage of the amount of the sales and use tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if such amount is not delinquent at the time of payment. The deduction shall be at the rate and subject to the requirements specified under subsections (b) through (f) of Code Section 48-8-50. (b) Each sales and use tax return remitting sales and use taxes collected under this part shall separately identify the location of each retail establishment at which any of the sales and use taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return in order to facilitate the determination by the commissioner that all sales and use taxes imposed by this part are collected and distributed according to situs of sale. (c) The proceeds of the sales and use tax collected by the commissioner in each special district under this part shall be disbursed as soon as practicable after collection as follows: (1) One percent of the amount collected shall be paid into the general fund of the state treasury in order to defray the costs of administration; and (2) The remaining proceeds shall be disbursed to the governing authority of the county whose geographical boundary is conterminous with that of the special district, and each municipality located wholly or partially therein, and shall be utilized as follows: (A) The proceeds shall be used to roll back, and eliminate if possible, the millage rates for any county ad valorem property tax 939 48-8-109.19 REVENUE AND TAXATION 48-8-109.20 line items levied uniformly throughout the county on homestead properties, including in all municipalities; and (B) Any remaining proceeds shall be used to roll back at an equal and uniform rate across both of the following categories, and eliminate if possible: (i) The millage rates for any county ad valorem property tax line items levied only in unincorporated portions of the county on homestead properties; and (ii) The millage rates for any municipal ad valorem property tax line items levied in every municipality located wholly or partially in the county on homestead properties but not in unincorporated portions of the county. If any municipality is located partially in the special district, then only that portion so located shall be considered in the calculations contained in this subsection. (d) The form to collect ad valorem tax prepared by the county tax commissioner shall reflect the full amount owed by the taxpayer pursuant to the millage rates set by the county governing authority and any municipal governing authority. Under a separate heading, the form shall reflect the deductions from the gross ad valorem tax amount realized through the application of proceeds from the revised homestead option sales and use tax. History. Code 1981, § 48-8-109.19, enacted by Ga. L. 2020, p. 674, § 1/HB 1102. 48-8-109.20. Credit for tax paid in another jurisdiction.