Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-8-268 Allocation or balancing of state and federal funds
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(a) The proceeds of a tax under this part shall not be subject to any allocation or balancing of state and federal funds provided for by general law, and such proceeds shall not be considered or taken into account in any such allocation or balancing. (b) The approval of the tax u…
O.C.G.A. § 48-8-269 Exemption from taxation
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(a) 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 part, and a tax imposed unde…
O.C.G.A. § 48-8-269.1 Credit for tax paid in another jurisdiction
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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 this state or in a tax jurisdiction outside this state, the tax may be credited against the tax authorized to be imposed by thi…
O.C.G.A. § 48-8-269.11 Administration and collection of tax
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A tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and benefit of the county and qualified municipalities within the part of the metropolitan county special district imposing the tax. Such administration and collection…
O.C.G.A. § 48-8-269.12 Reports
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Costs and expenditures for purposes for which tax imposed, §48-8-269.21. Resolution, §48-8-269.8. General obligation debt, agreement provisions regarding, §48-8-269.20. SALES AND USE TAXES —Cont’d Special district mass transportation sales and use tax —Cont’d Metropolitan county …
O.C.G.A. § 48-8-269.13 Disbursement of proceeds
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The proceeds of the tax collected by the commissioner in each metropolitan county 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 treas…
O.C.G.A. § 48-8-269.14 Allocation or balancing of state and federal funds
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(a) The proceeds of a tax under this part shall not be subject to any allocation or balancing of state and federal funds provided for by general law, and such proceeds shall not be considered or taken into account in any such allocation or balancing. (b) The approval of the tax u…
O.C.G.A. § 48-8-269.15 Tax imposed
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(a) 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 part, and a tax imposed unde…
O.C.G.A. § 48-8-269.16 Credit for tax paid in another jurisdiction
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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 this state or in a tax jurisdiction outside this state, the tax may be credited against the tax authorized to be imposed by thi…
O.C.G.A. § 48-8-269.18 Rules and regulations
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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. History. Code 1981, § 48-8-269.18, enacted by Ga. L. 2016, p. 105, § 2-1…
O.C.G.A. § 48-8-269.19 Impact on other taxes
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Except as provided in Code Section 48-8-6, the tax authorized under this part shall be in addition to any other local sales and use tax. Except as otherwise provided in this part and except as provided in Code Section 48-8-6, the imposition of any other local sales and use tax wi…
O.C.G.A. § 48-8-269.20 Use of tax proceeds; requirements for general obligation debt
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(a)(1) The proceeds received from the tax shall be used by the county and qualified municipalities within the part of the metropolitan county special district levying the tax exclusively for the transportation purposes specified in the resolution calling for imposition of the tax. …
O.C.G.A. § 48-8-269.21 Annual reporting to public
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Not later than December 31 of each year, the governing authority of the county and each qualified municipality receiving any proceeds from the tax under this part shall publish annually, in a newspaper of general circulation in the boundaries of such metropolitan county special di…
O.C.G.A. § 48-8-269.23 Local sales and use taxes
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Additional nature of district taxes, §48-8-269.34. Other jurisdictions.
O.C.G.A. § 48-8-269.26 Administration and collection of tax
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A tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and benefit of the metropolitan municipal special district imposing the tax. Such administration and collection shall be accomplished in the same manner and subject t…
O.C.G.A. § 48-8-269.27 Remittance of taxes collected
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Each sales tax return remitting taxes collected under this part shall separately identify the location of each retail establishment at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for …
O.C.G.A. § 48-8-269.28 Disbursement of proceeds
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The proceeds of the tax collected by the commissioner in each metropolitan municipality special district under this part shall be disbursed as soon as practicable after collection; provided, however, that 1 percent of the amount collected shall be paid into the general fund of th…
O.C.G.A. § 48-8-269.29 Allocation or balancing of state and federal funds
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(a) The proceeds of a tax under this part shall not be subject to any allocation or balancing of state and federal funds provided for by general law, and such proceeds shall not be considered or taken into account in any such allocation or balancing. (b) The approval of the tax u…
O.C.G.A. § 48-8-269.3 Rules and regulations
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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. History. Code 1981, § 48-8-269.3, enacted by Ga. L. 2015, p. 236, § 7-5/…
O.C.G.A. § 48-8-269.30 Tax imposed
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(a) 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 part, and a tax imposed unde…
O.C.G.A. § 48-8-269.31 Credit for tax paid in another jurisdiction
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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 this state or in a tax jurisdiction outside this state, the tax may be credited against the tax authorized to be imposed by thi…
O.C.G.A. § 48-8-269.33 Rules and regulations
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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. History. Code 1981, § 48-8-269.33, enacted by Ga. L. 2016, p. 105, § 2-1…
O.C.G.A. § 48-8-269.34 Impact on other taxes
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Except as provided in Code Section 48-8-6, the tax authorized under this part shall be in addition to any other local sales and use tax. Except as otherwise provided in this part and except as provided in Code Section 48-8-6, the imposition of any other local sales and use tax wi…
O.C.G.A. § 48-8-269.35 Use of tax proceeds; requirements for general obligation debt
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(a)(1) The proceeds received from the tax shall be used by the metropolitan municipality special district levying the tax exclusively for the transportation purposes specified in the resolution calling for 1066 48-8-269.35 SALES AND USE TAXES 48-8-269.35 imposition of the tax. Suc…
O.C.G.A. § 48-8-269.36 Annual reporting to public
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Not later than December 31 of each year, the governing authority of the municipality receiving any proceeds from the tax under this part shall publish annually, in a newspaper of general circulation in the boundaries of such municipality, a simple, nontechnical report which shows…
O.C.G.A. § 48-8-269.4 Impact on other taxes
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Except as provided in Code Section 48-8-6, the tax authorized under this part shall be in addition to any other local sales and use tax. Except as otherwise provided in this part and except as provided in Code Section 48-8-6, the imposition of any other local sales and use tax wi…
O.C.G.A. § 48-8-269.40 Definitions
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As used in this article, the term: (1) “Authority” means the Atlanta-region Transit Link “ATL” Authority created pursuant to Chapter 39 of Title 50. (2) “County” means any county created under the Constitution or laws of this state. (3) “Dealer” shall have the same meaning as pro…
O.C.G.A. § 48-8-269.42 Prerequisite for authority to impose tax
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Prior to the issuance of any call for the referendum by any county that desires to levy a tax for transit projects authorized under this article, the county shall determine whether the region has proposed a referendum on a tax under Article 5 of this chapter. This determination s…
O.C.G.A. § 48-8-269.43 Notice; meeting; intergovernmental agreement
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(a) Any two or more neighboring counties qualified to levy a tax pursuant to paragraph (1) of subsection (b) of Code Section 48-8-269.41 shall deliver or mail a written notice to the mayor or chief elected official in each qualified municipality located within its respective specia…
O.C.G.A. § 48-8-269.45 Notice; meeting; resolution authorizing referendum
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(a)(1) Any county qualified to levy a tax pursuant to paragraph (2) of subsection (b) of Code Section 48-8-269.41 shall deliver or mail a written notice to the mayor or chief elected official in each qualified municipality located within the special district prior to the issuance o…
O.C.G.A. § 48-8-269.48 Administration and collection of tax
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A tax levied pursuant to this article shall be exclusively administered and collected by the commissioner to be used within the special district or special districts imposing the tax for the transit projects specified in the resolution calling for the imposition of the tax. Such a…
O.C.G.A. § 48-8-269.49 Remittance of taxes collected
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Each sales tax return remitting taxes collected under this article shall separately identify the location of each transaction at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each such location for the pe…
O.C.G.A. § 48-8-269.5 Use of tax proceeds; requirements for general obligation debt
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(a)(1) The proceeds received from the tax shall be used by the county and qualified municipalities within the special district exclusively for the transportation purposes specified in the resolution calling for imposition of the tax. Such proceeds shall be kept in a separate accoun…
O.C.G.A. § 48-8-269.50 Disbursement of proceeds
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(a) The proceeds of the tax collected by the commissioner in each special district qualified to levy the tax under Part 2 of 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 f…
O.C.G.A. § 48-8-269.51 Allocation or balancing of state and federal funds
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(a) The proceeds of a tax under this article shall not be subject to any allocation or balancing of state and federal funds provided for by general law, and such proceeds shall not be considered or taken into account in any such allocation or balancing. (b) The approval of the ta…
O.C.G.A. § 48-8-269.52 Exemption from taxation
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(a) Except as to rate, a tax imposed under this article 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 ta…
O.C.G.A. § 48-8-269.53 Credit for tax paid in another jurisdiction
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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 this state or in a tax jurisdiction outside this state, the tax may be credited against the tax authorized to be imposed by thi…
O.C.G.A. § 48-8-269.55 Rules and regulations
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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. History. Code 1981, § 48-8-269.55, enacted by Ga. L. 2018, p. 377, § 1-3…
O.C.G.A. § 48-8-269.56 Impact on other taxes
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Except as provided in Code Section 48-8-6, the tax authorized under this part shall be in addition to any other local sales and use tax. Except as otherwise provided in this article and except as provided in Code Section 48-8-6, the imposition of any other local sales and use tax…
O.C.G.A. § 48-8-269.57 Use of tax proceeds; requirements for general obligation debt
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(a)(1) The proceeds received from the tax shall be used by the special district or special districts exclusively for the transit projects specified in the resolution calling for imposition of the tax. When the proceeds are received by a special district authorized to levy the tax …
O.C.G.A. § 48-8-269.58 Annual reporting to public
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Not later than December 31 of each year, the governing authority of the county receiving any proceeds from the tax under this part shall publish annually, in a newspaper of general circulation in the boundaries of such county, a simple, nontechnical report which shows for each tr…
O.C.G.A. § 48-8-269.6 Annual reporting to public
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Not later than December 31 of each year, the governing authority of each county and each qualified municipality receiving any proceeds from the tax under this part shall publish annually, in a newspaper of general circulation in the boundaries of such county or municipality, a sim…
O.C.G.A. § 48-8-270 Short title
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This article shall be known and may be cited as the “Georgia Tourism Development Act.” History. Code 1981, § 48-8-270, enacted by Ga. L. 2011, p. 302, § 2/HB 234. 48-8-271. Definitions.
O.C.G.A. § 48-8-271 Definitions
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As used in this article, the term: (1) “Agreement” means an agreement for a tourism attraction 1085 48-8-271 project between the Department of Community Affairs and an approved company pursuant to Code Section 48-8-275. (2) “Annual sales and use tax” means those state and local s…
O.C.G.A. § 48-8-272 Purpose; legislative findings
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The General Assembly finds and declares that the general welfare and material well-being of the citizens of this state depend in large measure upon the development of tourism in the state; that it is in the best interest of this state to induce the creation of tourism attractions …
O.C.G.A. § 48-8-277 Short title
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Definitions. Purpose; legislative findings. Tourism attractions agreements; execution; 10-year term; sales and use tax refund; administrative regulations. Standards for filing tourism attraction project applications; analysis of projects by independent consultants; conditions of eli…
O.C.G.A. § 48-8-3 Taxation
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Exemption of certain railroad companies. Sales and use taxes, §48-8-3. Taxation. Assessment of property for purposes of county and municipal taxation, §48-5-521. Equipment companies doing business in state, §48-5-519. Franchise tax. Special franchises generally, §§48-5-420 to 48-…
O.C.G.A. § 48-8-3.1 Exemptions for motor fuels
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(a) Except as provided in subsection (b) of this Code section, sales of motor fuels as defined in paragraph (9) of Code Section 48-9-2 shall be exempt from the state sales and use taxes levied or imposed by this article. (b) Sales of motor fuel, other than gasoline, purchased for …
O.C.G.A. § 48-8-3.2 Marijuana
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Excise tax on marijuana and controlled substances, §48-15-2. Marital exemption. Income taxes, §48-7-100. Marketplace facilitator. Sales and use taxes, §48-8-2. Marketplace innkeeper. Excise taxes on hotels and other lodging places, §48-13-50.2. 371 INDEX DEFINED TERMS —Cont’d Mar…
O.C.G.A. § 48-8-3.3 Agricultural operations
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Sales and use tax exemptions. Agricultural machinery and equipment, §48-8-3.3. Agricultural production inputs. Sales and use tax exemptions. Agricultural machinery and equipment, §48-8-3.3. Agricultural products. Sales and use tax exemptions. Agricultural machinery and equipment,…