As used in this article, the term “qualified municipality” means only those incorporated municipalities which impose a tax other than the tax authorized by this article and which provide at least three of the following services: (1) Water; (2) Sewage; (3) Garbage collection; (4) Police protection; (5) Fire protection; or (6) Library. History. Ga. L. 1975, p. 984, § 2; Code 1933, § 91A-4601, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4609, enacted by Ga. L. 1979, p. 446, § 2.
“Qualified municipality” defined
O.C.G.A. § 48-8-80, under JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (LOST).
O.C.G.A. § 48-8-80