Title 36 — Title 36
0 chapters · 603 sections in this title.
O.C.G.A. § 36-88-1 Short title
0.2K chars
This chapter shall be known and may be cited as the ‘‘Enterprise Zone Employment Act of 1997.’’ History. — Code 1981, § 36-88-1, enacted by Ga. L. 1997, p. 1481, § 1. 36-88-2. Legislative findings and intent; construction.
O.C.G.A. § 36-88-10 Time limitations
1.4K chars
An area designated as an enterprise zone shall remain in existence for ten years from the first day of the calendar year immediately following its designation as an enterprise zone; provided, however, that an area designated as an enterprise zone under subsection (g) of Code Sect…
O.C.G.A. § 36-88-2 Legislative findings and intent; construction
0.7K chars
The General Assembly finds and determines that there is a need for revitalization in many areas of Georgia. Revitalization will improve geographic areas within cities and counties which are suffering from disinvestment, underdevelopment, and economic decline and will encourage pr…
O.C.G.A. § 36-88-3 Definitions
3.7K chars
As used in this chapter, the term: (1) ‘‘Ad valorem tax’’ means property taxes levied for state, county, or municipal operating purposes but does not include property taxes 1362 36-88-3 imposed by school districts or property taxes imposed for general obligation debt. (2) ‘‘Busin…
O.C.G.A. § 36-88-4 Available incentives; qualifying business; exemptions
2.3K chars
(a) The following incentives are available to qualifying business and service enterprises to encourage revitalization within enterprise zones: (1) The enterprise zone property tax exemption provided in Code Section 36-88-8; (2) The occupational tax, regulatory fee, and business i…
O.C.G.A. § 36-88-5 Designation of enterprise zones
0.9K chars
A local governing body or bodies may designate one or more geographic areas as enterprise zones. In such enterprise zone, local ad valorem taxes, occupation taxes, license fees, and other local fees and taxes, except local sales and use taxes or any combination thereof, may be ex…
O.C.G.A. § 36-88-6 Criteria for enterprise zone
5.8K chars
(a) In order to be designated as an enterprise zone, a nominated area shall meet at least three of the five criteria specified in subsections (b), (c), (d), (e), and (f ), or the criteria specified in subsection (g) of this Code section. In determining whether an area suffers fro…
O.C.G.A. § 36-88-7 Local ordinances’ effect on enterprise zone
1.8K chars
(a)(1) Each ordinance adopted by a local government possessing an approved enterprise zone, when applicable, shall provide encouragement and incentives to increase rehabilitation, renovation, restoration, improvement for new construction for housing and the economic viability and…
O.C.G.A. § 36-88-8 Tax exemption
2.4K chars
(a)(1) The governing body of a local government or governments creating an enterprise zone other than an enterprise zone under subsection (g) of Code Section 36-88-6, shall include in the creating ordinance a provision to exempt qualifying business and service enterprises from st…
O.C.G.A. § 36-88-9 Other tax incentives; reporting
1.0K chars
(a) In addition to other incentives, the local governing body or bodies creating an enterprise zone may include in the creating ordinance an exemption or abatement from occupation taxes, regulatory fees, building inspection fees, and other fees that would otherwise have been impo…