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 and enforcement of the collection of the sales and use tax authorized to be imposed by this part. History. Code 1981, § 48-8-109.24, enacted by Ga. L. 2020, p. 674, § 1/HB 1102. ARTICLE 2B SPECIAL DISTRICT OPTION SALES AND USE TAX Delayed effective date. Ga. L. 2024, p. 20, § 4-1/HB 581, provides this article becomes effective on January 1, 2025, provided, however, that, if a constitutional amendment which becomes effective on January 1, 2025, and which authorizes the General Assembly to provide by general law for a homestead exemption that applies statewide, but that permits political subdivisions to individually opt out of such homestead exemption, has not been ratified, then this Act shall stand automatically repealed on January 1, 2025. See Editor’s notes for applicability. Editor’s notes. Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this article applicable to taxable years beginning on or after January 1, 2025. 48-8-109.30. (For effective date, see note.) Creation of special districts. (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 boundaries of each county shall correspond with and shall be conterminous with the geographical boundaries of the 159 special districts. (b) The territory of each special district shall include all of the territory within the county including all municipalities, to the extent the municipal boundaries lie within the geographical boundaries of the county and any consolidated government. History. Code 1981, § 48-8-109.30, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581. Editor’s notes. Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes 943 48-8-109.30 REVENUE AND TAXATION this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date 48-8-109.31 of this Code section, see the delayed effective date note at the beginning of this article. 48-8-109.31. (For effective date, see note.) Imposition of special sales and use tax within special district; limited time and purpose. (a) Subject to the requirement of approval by local referendum and the other requirements of this article, to impose within any given special district a special sales and use tax for a limited period of time for the limited purpose of property tax relief. (b) Except as to rate, a tax imposed under this part shall correspond to the tax imposed by Article 1 of this chapter. No item or transaction which is not subject to taxation under Article 1 of this chapter shall be subject to a tax imposed under this article, except that a tax imposed under this article shall apply to sales of motor fuels as prepaid local tax as defined in Code Section 48-8-2 and shall be applicable to the sale of food and food ingredients and alcoholic beverages as provided for in Code Section 48-8-3. (c) The special sales and use tax provided for in subsection (a) of this Code section may be imposed by a special district in 0.05 percent increments, but in no event shall such tax exceed 1 percent in total. The levy of such tax upon sales of motor fuels as defined in Code Section 48-9-2 shall only be imposed on the retail sales price of the motor fuel which is not more than $3.00 per gallon. (d)(1) As a condition precedent to the issuance of the call for the referendum: (A) The governing authority of the county whose geographical boundary is conterminous with that of the special district and the governing authority or authorities of all municipalities that levy an ad valorem tax on property, other than those municipalities that are excluded from the special district pursuant to paragraph (3) of this subsection, shall have in effect a base year value or adjusted base year value homestead exemption; and (B) The governing authority of the county whose geographical boundary is conterminous with that of the special district and the governing authority or authorities, if any, that represent at least 50 percent of the special district’s residents of municipalities that levy an ad valorem tax on property, other than those municipalities that are excluded from the special district pursuant to paragraph (3) of this subsection, shall enter into an intergovernmental agreement calling for the tax authorized under this article 944 48-8-109.31 SALES AND USE TAXES 48-8-109.32 and specifying the proposed rate of the tax, the proposed maximum period of time that the tax is to be levied, and the proposed distribution of the tax. (2) If the combined total of the populations of all such absent municipalities is less than one-half of the aggregate population of all municipalities located within the special district that levy an ad valorem tax on property, the political subdivisions entering into the intergovernmental agreement shall, on behalf of such absent municipalities, specify a percentage of that portion of the remaining proceeds which each municipality that levies an ad valorem tax on property shall receive, which percentage shall not be less than that proportion which each such absent municipality’s population bears to the total population of all municipalities that levy ad valorem taxes on property within the special district multiplied by that portion of the remaining proceeds which are received by all such municipalities within the special district. No portion of the tax shall be apportioned to counties and municipalities that do not levy an ad valorem tax on property or do not have a base year value or adjusted base year value homestead exemption in effect. (3) Subject to the limitation provided for in Code Section 48-8-6, any special district which wholly or partially contains a jurisdiction levying the tax provided for under Article 4 of this chapter is authorized to levy the tax authorized under this article. Such tax authorized under this article may only be levied in the areas of the special district outside of the jurisdiction levying the tax provided for under Article 4 of this chapter. Any jurisdiction levying the tax provided for under Article 4 of this chapter shall not be considered within the procedure necessary to levy the tax under this article and shall not be entitled to any portion of said tax. History. Code 1981, § 48-8-109.31, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581. Editor’s notes. Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article. 48-8-109.32. (For effective date, see note.) Maximum period of time of the tax; submission to voters to determine imposition of tax; ballot language; expenses of election. (a) The intergovernmental agreement required by this article shall specify the maximum period of time of the tax, to be stated in calendar years or calendar quarters not to exceed five years in total. 945 48-8-109.32 REVENUE AND TAXATION 48-8-109.33 (b) Each such intergovernmental agreement shall prescribe that the county election superintendent shall issue the call for an election for the purpose of submitting the question of the imposition of the tax authorized by this article to the voters of the county. The call for and conduct of any such election shall be in the manner authorized under Code Section 21-2-540, on a date specified by the intergovernmental agreement from among the dates allowed under paragraph (2) of subsection (c) of Code Section 21-2-540. Such election superintendent shall cause the date and purpose of the election to be published once a week for four weeks immediately preceding the date of the election in the legal organ of the county or in a newspaper having general circulation in the county at least equal to that of the legal organ. (c) The exact ballot language shall be prescribed in the intergovernmental agreement which imposes the tax authorized by this article, but shall contain, at a minimum, the purpose of the tax, the rate of the tax, and the duration for which the tax shall be imposed. (d) All persons desiring to vote in favor of imposing the tax shall vote “Yes” and all persons opposed to levying the tax shall vote “No.” If more than one-half of the votes cast are in favor of imposing the tax, then the tax shall be imposed as provided in this article; otherwise, the tax shall not be imposed and the question of imposing the tax shall not again be submitted to the voters of the special district until after 12 months immediately following the month in which the election was held; provided, however, that, if an election date authorized under paragraph (2) of subsection (c) of Code Section 21-2-540 occurs during the twelfth month immediately following the month in which such election was held, the question of imposing the tax may be submitted to the voters of the special district on such date. The county election superintendent shall hold and conduct the election under the same rules and regulations as govern special elections. Such election superintendent shall 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 paid from county funds. History. Code 1981, § 48-8-109.32, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581. Editor’s notes. Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article. 48-8-109.33. (For effective date, see note.) Timing for 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 succeeding calendar 946 48-8-109.33 SALES AND USE TAXES 48-8-109.34 quarter which begins more than 50 days after the date of the election at which the tax was approved by the voters. (2) With respect to services that are regularly billed on a monthly basis, however, the resolution or ordinance imposing the tax shall become effective and the tax shall apply to the first regular billing period coinciding with or following the effective date specified in paragraph (1) of this subsection. A certified copy of the ordinance or resolution imposing the tax shall be forwarded to the commissioner to ensure it is received within five business days after certification of the election results. (b) The tax shall cease to be imposed on the final day of the maximum period of time specified for the imposition of the tax. (c) For any special district in which a tax authorized by this article is in effect may, while such tax is in effect, the General Assembly may pass a local Act calling for a reimposition of a tax as authorized by this article upon the termination of the tax then in effect, and a referendum may be held for this purpose while the tax is in effect. Proceedings for such reimposition shall be in the same manner as proceedings for the initial imposition of the tax as provided for in Code Section 48-8-109.32. Such newly authorized tax shall not be imposed until the expiration of the tax then in effect. History. Code 1981, § 48-8-109.33, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581. Editor’s notes. Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article. 48-8-109.34. (For effective date, see note.) 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 special district imposing the tax. 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 article shall be applicable to sales of motor fuels as prepaid local tax as defined in Code Section 48-8-2; 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; and provided, further, that the commissioner may rely upon a representation by or on behalf of the county government or the Secretary of State that such a tax has been validly imposed, and the commissioner and the commissioner’s agents shall not be liable to any person for collecting any such tax which was 947 48-8-109.34 REVENUE AND TAXATION 48-8-109.36 not validly imposed. Dealers shall be allowed a percentage of the amount of the 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. Such dealer deduction shall be at the rate and subject to the requirements specified under subsections (b) through (f) of Code Section 48-8-50. History. Code 1981, § 48-8-109.34, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581. Editor’s notes. Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article. 48-8-109.35. (For effective date, see note.) Remittance of taxes collected. Each sales and use tax return remitting sales and use taxes collected under this article 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 to facilitate the determination by the commissioner that all sales and use taxes imposed by this article are collected and distributed according to situs of sale. History. Code 1981, § 48-8-109.35, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581. Editor’s notes. Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article. 48-8-109.36. (For effective date, see note.) Disbursement of proceeds. The proceeds of the tax collected by the commissioner under this article 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 to defray the costs of administration; and (2) The remaining proceeds of the tax shall be distributed to the county whose boundary is conterminous with the boundary of the special district to be distributed thereafter by such county among the political subdivisions within the special district in accordance with 948 48-8-109.36 SALES AND USE TAXES 48-8-109.38 the distribution schedule, which shall be prescribed in the intergovernmental agreement imposing the tax. History. Code 1981, § 48-8-109.36, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581. Editor’s notes. Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article. 48-8-109.37. (For effective date, see note.) Credit for tax paid in another jurisdiction. Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this article upon the same property. If the amount of sales or use tax so paid is less than the amount of the use tax due under this article, the purchaser shall pay an amount equal to the difference between the amount paid in the other tax jurisdiction and the amount due under this article. The commissioner may require such proof of payment in another local tax jurisdiction as the commissioner deems necessary and proper. No credit shall be granted, however, against the tax imposed under this article for tax paid in another jurisdiction if the tax paid in such other jurisdiction is used to obtain a credit against any other local sales and use tax levied in the special district or any political subdivision within the special district; and taxes so paid in another jurisdiction shall be credited first against the tax levied under Article 2 of this chapter, if applicable, then against the tax levied under Part 1 of Article 3 of this chapter, if applicable, then against the tax levied under Part 2 of Article 3 of this chapter, if applicable, and then against the tax levied under this article. History. Code 1981, § 48-8-109.37, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581. Editor’s notes. Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article. 48-8-109.38. (For effective date, see note.) Inapplicability of tax to property ordered and delivered outside taxing special. district. No tax provided for in this article shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the special district in which the tax is imposed regardless of the point at which title passes, 949 48-8-109.38 REVENUE AND TAXATION 48-8-109.41 if the delivery is made by the seller’s vehicle, and including United States mail or common carrier or by a private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety. History. Code 1981, § 48-8-109.38, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581. Editor’s notes. Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article. 48-8-109.39. (For effective date, see note.) Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax. No tax provided for in this article shall be imposed upon the sale or use of building and construction materials when the contract for which the materials are purchased or used was advertised for bid prior to the voters’ approval of the levy of the tax and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the tax. History. Code 1981, § 48-8-109.39, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581. Editor’s notes. Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article. 48-8-109.40. (For effective date, see note.) 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 and enforcement of the collection of the tax authorized by this article. History. Code 1981, § 48-8-109.40, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581. Editor’s notes. Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article. 48-8-109.41. (For effective date, see note.) Impact on other taxes. The tax authorized by this article shall be in addition to any other 950 48-8-109.41 SALES AND USE TAXES 48-8-109.42 local sales and use tax. The imposition of any other local sales and use tax within a county, municipality, or special district shall not affect the authority of a county, municipality, or special district to impose the tax authorized by this article, and the imposition of the tax authorized by this article shall not affect the imposition of any otherwise authorized local sales and use tax within a county, municipality, or special district. History. Code 1981, § 48-8-109.41, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581. Editor’s notes. Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article. 48-8-109.42. (For effective date, see note.) Use of tax proceeds; property tax relief requirements; noncompliance. (a) Any proceeds received by a political subdivision from the tax authorized by this article shall be used by such political subdivision exclusively for tax relief and in conjunction with all limitations provided in the intergovernmental agreement authorizing the tax for such political subdivision. (b)(1) Each taxpayer’s ad valorem tax bill shall clearly state the dollar amount by which the property tax has been reduced as a result of the imposition of the tax imposed under this article. (2) The roll-back rate for the political subdivision, which is calculated under Code Section 48-5-32.1, shall be reduced annually by the millage equivalent of the net proceeds of the tax authorized under this article, which proceeds were received by the political subdivision during the prior taxable year. (c) If any political subdivision is not in compliance with the use of the proceeds of a tax levied under this article, the commissioner shall not certify the tax digest of such political subdivision until it complies with this Code section. History. Code 1981, § 48-8-109.42, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581. Editor’s notes. Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article. 951 T.48, C.8, A.3 REVENUE AND TAXATION 48-8-110 ARTICLE 3 COUNTY SALES AND USE TAXES