Use of tax proceeds; property tax relief requirements; noncompliance

County Sales and Use Taxes PART 1 COUNTY SPECIAL PURPOSE LOCAL OPTION SALES TAX (SPLOST) Sec. 48-8-110. 48-8-110.1. 48-8-111.1. 48-8-112. 48-8-113. 48-8-114. 48-8-115. 48-8-116. 48-8-117. 48-8-118. 48-8-119. 48-8-120. 48-8-121. 48-8-122. 48-8-123. 622 Definitions. Creation of special districts; authority to impose special sales and use tax; rate of tax. Procedure for imposition of tax; resolution or ordinance; notice to county election superintendent; election. Application of part to consolidated government. Effective date of tax; termination of tax; limitation on taxation; continuation of tax. Administration and collection of tax. Remittance of taxes collected. Disbursement of proceeds. Credit for tax paid in another jurisdiction. Inapplicability of tax to property ordered and delivered outside taxing county. Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax. Rules and regulations. Impact on other taxes. Use of tax proceeds; requirements for general obligation debt. Annual reporting to public. Procedure for modification of infeasible projects previously approved by referendum. Enforcement. Sec. PART 2 SALES TAX FOR EDUCATIONAL PURPOSES (ESPLOST) Sec. 48-8-140. 48-8-141. 48-8-142. 48-8-143.