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Georgia Statutes, Title 48

Georgia/Statutes

← All Georgia coverage

Title 48

19 chapters · 1,201 sections in this title.

All chapters in Title 481,201 Ch 5, AD VALOREM TAXATION OF PROPERTY333 Ch 8, SALES AND USE TAXES289 Ch 7, INCOME TAXES160 Ch 13, SPECIFIC, BUSINESS, AND OCCUPATION TAXES112 Ch 2, STATE ADMINISTRATIVE ORGANIZATION, A…65 Ch 4, TAX SALES46 Ch 6, TAXATION OF INTANGIBLES36 Ch 9, MOTOR FUEL AND ROAD TAXES36 Ch 3, TAX EXECUTIONS35 Ch 11, TAXES ON TOBACCO AND VAPING PRODUCTS32 Ch 16, TAX AMNESTY PROGRAM12 Ch 15, EXCISE TAX ON MARIJUANA AND CONTROLL…11 Ch 1, GENERAL PROVISIONS10 Ch 16A, PROPERTY TAX AMNESTY PROGRAM10

289 sections·Filtered byTitle 48✕Ch 8✕

O.C.G.A. § 48-8-122 Annual reporting to public
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The governing authority of the county and the governing authority of each municipality receiving any proceeds from the tax under this part or under Article 4 of this chapter shall maintain a record of each and every project for which the proceeds of the tax are used. Not later th…
O.C.G.A. § 48-8-123 Procedure for modiﬁcation of infeasible projects previously approved by referendum
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(a) For purposes of this Code section, the term “infeasible” means that the project has, in the judgment of the governing authority as expressed in the resolution or ordinance required by subsection (b) of this Code section, become impracticable, unserviceable, unrealistic, or ot…
O.C.G.A. § 48-8-124 Enforcement
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The superior courts of this state shall have jurisdiction to enforce compliance with the provisions of this part, including the power to grant injunctions or other equitable relief. In addition to any action that may be brought by any person or entity, the Attorney General shall …
O.C.G.A. § 48-8-140 Authority and legislative intent
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This part is enacted pursuant to the authority of Article VIII, Section VI, Paragraph IV of the Constitution of Georgia and it is the intent of the General Assembly in the enactment of this part to further deﬁne and implement such provision of the Constitution. History. Code 1981…

O.C.G.A. § 48-8-141 Manner of imposition of tax; report; rate

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(a) Except as otherwise expressly provided in Article VIII, Section VI, Paragraph IV of the Constitution of Georgia, the sales tax for educational purposes which may be levied by a board of education of a county school district or concurrently by the board of education of a count…

O.C.G.A. § 48-8-142 Issuance of general obligation debt in conjunction with tax; required contents of resolution and ballot

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If general obligation debt is to be issued in conjunction with the imposition of the sales tax for educational purposes authorized by Article VIII, Section VI, Paragraph IV of the Constitution, the resolution or concurrent resolutions imposing such tax shall specify the principal…

O.C.G.A. § 48-8-143 Distribution of sales tax for educational purposes

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The net proceeds of the sales tax for educational purposes shall be distributed in the manner provided under Article VIII, Section VI, Paragraph IV(g) of the Constitution unless another distribution formula is provided for by the enactment of a local Act. Any such local Act provi…

O.C.G.A. § 48-8-144 Local charter schools and state chartered special schools as capital outlay project

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(a) As used in this Code section, the term: (1) “Local charter school” means a local charter school as deﬁned in paragraph (7) of Code Section 20-2-2062. (2) “State chartered special school” means a state chartered special school as deﬁned in paragraph (16) of Code Section 20-2-2…

O.C.G.A. § 48-8-145 Deﬁnitions

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As used in this part, the term: (1) “Coliseum capital outlay project” means any capital outlay project or projects, as deﬁned in paragraph (1) of Code Section 48-8-110, within the special district and consisting of the acquisition, construction, renovation, improvement, and equip…

O.C.G.A. § 48-8-146 Imposing taxes for funding coliseum capital outlay projects; tax rate

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(a) The governing authority of any qualiﬁed consolidated government whose geographic boundary is coterminous with that of the special district in which the sales and use tax authorized by Part 1 of Article 3 of this chapter is being levied may, subject to the requirement of refer…

O.C.G.A. § 48-8-147 Requirements for ordinance or resolution authorizing tax; ballot question; expenses of election; resubmission of question; general obligation debt

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(a) The governing authority of a qualiﬁed consolidated government voting to impose the tax authorized by this part within the special district shall notify the qualiﬁed consolidated government election superintendent by forwarding to the superintendent a copy of the resolution or…

O.C.G.A. § 48-8-148 Timing for imposition of tax following approval; termination of tax; maximum general obligation debt and combined rate of taxes; renewal prohibited

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(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 quarter which begins more than 80 days after the date of the election at which the tax was approved by the voters. (2) With respect to services …

O.C.G.A. § 48-8-149 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 qualiﬁed consolidated government imposing the tax. Such administration and collection shall be accomplished in the same manner and subject to the s…

O.C.G.A. § 48-8-150 Remittance of taxes collected

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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 …

O.C.G.A. § 48-8-151 Disbursement of proceeds

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The proceeds of the tax collected by the commissioner in each qualiﬁed consolidated government 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 …

O.C.G.A. § 48-8-152 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 the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this …

O.C.G.A. § 48-8-153 Inapplicability of tax to property ordered and delivered outside geographical area of taxing consolidated government

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No tax provided for in this part 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 qualiﬁed consolidated government in which the tax is imposed regardless of the point at…

O.C.G.A. § 48-8-154 Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax

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No tax provided for in this part shall be imposed upon the sale or use of building and construction materials when the contract pursuant 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 …

O.C.G.A. § 48-8-155 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 authorized by this part. History. Code 1981, § 48-8-155, enacted by Ga. L…

O.C.G.A. § 48-8-156 Impact on other taxes

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The tax authorized by this part shall be in addition to any other 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 qualiﬁed consolidated government to impose the tax…

O.C.G.A. § 48-8-157 Use of tax proceeds; requirements for general obligation debt

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(a) The proceeds received from the tax authorized by this part shall be used by the qualiﬁed consolidated government exclusively for: (1) Coliseum capital outlay projects and project costs; (2) The repayment of general obligation indebtedness incurred in conjunction with the impo…

O.C.G.A. § 48-8-160 Short title

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This article shall be known and may be cited as the “Uniform Sales and Use Tax Administration Act.” History. Code 1981, § 48-8-160, enacted by Ga. L. 2004, p. 410, § 8.

O.C.G.A. § 48-8-161 Deﬁnitions

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As used in this article, the term: (1) “Agent” means a person appointed by a seller to represent the seller before the member states. (2) “Agreement” means the Streamlined Sales and Use Tax Agreement. (3) “Certiﬁed automated system” means software certiﬁed jointly by the states t…

O.C.G.A. § 48-8-162 Authorization to enter Streamlined Sales and Use Tax Agreement with other states

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The department is authorized to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. I…

O.C.G.A. § 48-8-163 Effect upon other statutory provisions

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No provision of the agreement authorized by this article in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this…

O.C.G.A. § 48-8-164 Purpose

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The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simpliﬁed system for the application a…

O.C.G.A. § 48-8-165 Beneﬁt is to the state; no individual right to challenge or contest application

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(a) The agreement authorized by this article binds and inures only to the beneﬁt of this state and the other member states. No person, other than a member state, is an intended beneﬁciary of the agreement. Any beneﬁt to a person other than a state is established by the law of thi…

O.C.G.A. § 48-8-166 Certiﬁed service provider as agent of seller; responsibility for proper functioning of automated systems; failure to meet performance standards by sellers of proprietary systems

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(a) A certiﬁed service provider is the agent of a seller, with whom the certiﬁed service provider has contracted, for the collection and remittance of sales and use taxes. As the seller’s agent, the certiﬁed service provider is liable for sales and use tax due each member state o…

O.C.G.A. § 48-8-167 Member of Streamlined Sales Tax Governing Board

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The Georgia members of the Streamlined Sales Tax Governing Board shall be a member of the House of Representatives appointed by the Speaker of the House of Representatives, a member of the Senate appointed by the President Pro Tempore of the Senate, and a designee of the commissi…

O.C.G.A. § 48-8-200 Deﬁnitions

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As used in this article, the term: (1) “Building and construction materials” means all building and construction materials, supplies, ﬁxtures, or equipment, any combination of such items, and any other leased or purchased articles when the materials, supplies, ﬁxtures, equipment,…

O.C.G.A. § 48-8-201 Intergovernmental contract for distribution of tax proceeds; approval of referendum by voters; cap on aggregate amount of tax; rate

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(a)(1) In any county in which the provisions of paragraph (2) of subsection (a) of Code Section 48-8-6 will be applicable if the tax under Part 1 of Article 3 of this chapter is imposed pursuant to subparagraph (a)(1)(D) of Code Section 48-8-111 in whole or in part for the purpos…

O.C.G.A. § 48-8-202 Requirement of municipal ordinance or resolution authorizing tax; voter approval; form for ballot

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(a) A municipal governing authority voting to impose the tax authorized by this article shall notify the municipal election superintendent by forwarding to the superintendent a copy of the resolution or ordinance of the municipal governing authority calling for the imposition of …

O.C.G.A. § 48-8-203 Timing for imposition of tax following approval; termination of tax

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(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 quarter which begins more than 80 days after the date of the election at which the tax was approved by the voters. (2) With respect to services …

O.C.G.A. § 48-8-204 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 for the use and beneﬁt of the municipality imposing the tax. Such administration and collection shall be accomplished in the same manner and subject to the same applicable pr…

O.C.G.A. § 48-8-205 Remittance of taxes collected

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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 tax…

O.C.G.A. § 48-8-206 Disbursement of proceeds

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The proceeds of the tax collected by the commissioner in each municipality 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 in order to defra…

O.C.G.A. § 48-8-207 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 the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this …

O.C.G.A. § 48-8-208 Inapplicability of tax to property ordered and delivered outside taxing municipality

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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 municipality in which the tax is imposed regardless of the point at which title pass…

O.C.G.A. § 48-8-209 Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax

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No tax provided for in this article shall be imposed upon the sale or use of building and construction materials when the contract pursuant to 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 wa…

O.C.G.A. § 48-8-210 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 authorized to be imposed by this article. History. Code 1981, § 48-8-210,…

O.C.G.A. § 48-8-211 Impact on other taxes

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The tax authorized by this article shall be in addition to any other 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 municipality to impose the tax authorized by th…

O.C.G.A. § 48-8-212 Use of tax proceeds; requirements for general obligation debt

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(a) The proceeds received from the tax authorized by this article shall be used by the municipality exclusively for: (1) Water and sewer projects and costs; (2) The repayment of general obligation indebtedness incurred in conjunction with the imposition of the tax authorized by t…

O.C.G.A. § 48-8-240 Findings; purpose

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The local governments of the State of Georgia are of vital importance to the state and its citizens. The state has an essential public interest in promoting, developing, sustaining, and assisting local governments. The General Assembly ﬁnds that the design and construction of tra…

O.C.G.A. § 48-8-241 Creation of special districts; tax rate

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(a) There are created within this state 12 special districts. The geographical boundary of each special district shall correspond with and shall be conterminous with the geographical boundary of the applicable region of the 12 regional commissions provided for in subsection (f) o…

O.C.G.A. § 48-8-242 Deﬁnitions

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As used in this article, the term: (1) “Commission” means the Georgia State Financing and Investment Commission; (2) “Cost of project” means: (A) All costs of acquisition, by purchase or otherwise, construction, assembly, installation, modiﬁcation, renovation, extension, rehabili…

O.C.G.A. § 48-8-243 Criteria for development of investment list of projects and programs; report; gridlock

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(a) Within 60 calendar days following approval by the Governor of the state-wide strategic transportation plan, the State Transportation Board shall consider the state-wide strategic transportation plan in accordance with the provisions of subsection (c) of Code Section 32-2-22. …

O.C.G.A. § 48-8-244 Election; ballot

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(a) Simultaneously with the director’s delivery of the approved investment list in accordance with subsection (b) of Code Section 48-8-243, the roundtable shall deliver a notice to the election superintendents of each county within the respective special districts. Upon receipt o…

O.C.G.A. § 48-8-244.1 Effect of special district levy on state allocation of funds under Code Section 32-5-27

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The approval of the levy of the special district transportation sales and use tax in a special district shall not in any way diminish the percentage of funds allocated to a special district or any of the local governments within a special district under the provisions of subsecti…

O.C.G.A. § 48-8-245 Timing for imposition of tax following approval; termination of tax

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(a) If the imposition of the special district transportation sales and use tax is approved at the special election, the collection of such tax shall begin on the ﬁrst day of the next succeeding calendar quarter beginning more than 80 days after the date of the election. With resp…

O.C.G.A. § 48-8-246 Administration and collection of tax

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A tax levied pursuant to this article shall be exclusively administered and collected by the state revenue 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 …