PocketLaw | Georgia Code | Joint County and Municipal Sales and Use

Authorization of Counties and Municipalities to Impose Joint Sales and Use Tax; Rate; Applicability to Sales of Motor Fuels and Food and Beverages

Section
48-8-82.1

Resolution by Governing Authorities of Counties and Municipalities in Special Districts Imposing Tax; Time

Section
48-8-85

Referendum Election to Decide Imposition of Tax; Procedure; Resolution; Call for Election; Publication; Ballot; Result; Subsequent Elections; Declaration and Certification of Result; Expense

Section
48-8-86

Adoption of Resolution Imposing Tax by Governing Authorities of County and Municipality; Time; Effective Date in General and With Respect to Services Billed Monthly; Certified Copy of Resolution to Commissioner

Section
48-8-87

Administration and Collection of Tax by Commissioner; Applicability of Article 1 of This Chapter; First Application of Moneys to Taxpayers' State Tax Liabilities; Compensation of Dealers if Payments Not Delinquent; Rate

Section
48-8-88

Required Information on Sales Tax Returns; Purpose

Section
48-8-89

Distribution and Use of Proceeds; Certificate Specifying Percentage of Proceeds for Each Political Subdivision; Determination of Proceeds for Absent Municipalities; Procedure for Filing Certificates; Effect of Failure to File; Renegotiation of Certificate

Section
48-8-89.1

Procedure for Certifying Additional Qualified Municipalities; Issuance of New Distribution Certificate; Cessation of Authority to Collect Tax Ceases Upon Failure to File New Certificate

Section
48-8-89.2

Distribution of Tax Proceeds Upon Qualified Municipality Ceasing to Be Qualified

Section
48-8-89.3

Levy of Tax in Certain Special Districts; Distribution of Proceeds to Qualified Municipality

Section
48-8-90

Crediting of Tax Paid by Purchaser in Another Tax Jurisdiction; Payment of Difference Between Lesser Similar Tax Payment and Tax Imposed by Article; Proof of Payment; Limitation on Credit

Section
48-8-91

Condition Precedent to Authority to Impose Tax Following First Year of Imposition; Annual Adjustment of Millage Rate for Ad Valorem Taxation of Tangible Personal Property; Formula; Information Required on Tax Bills; Effect on Tax Bills When Millage Rate Is Zero

Section
48-8-92

Referendum Election to Decide Discontinuing Imposition of Tax; Procedure; Resolution; Call for Election; Publication; Ballot; Result; Subsequent Elections; Declaration and Certification of Result; Expense

Section
48-8-93

Nonimposition of Tax on Property Ordered by and Delivered to Purchaser Outside Special District; Conditions of Delivery

Section
48-8-94

Taxability of Building and Construction Materials Sold or Used Under Contract Entered Into Prior to Approval of Tax Levy

Section
48-8-95

Authorization of Commissioner to Promulgate Rules and Regulations

Section
48-8-96

Joint County and Municipal Sales and Use Tax (Lost)

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"Qualified Municipality" Defined

Creation of Special Districts

Authorization of Counties and Municipalities to Impose Joint Sales and Use Tax; Rate; Applicability to Sales of Motor Fuels and Food and Beverages

One-Year Increase in Tax Rate

Special Districts Where Joint Tax to Be Levied

Levying and Collection of Joint Tax to Be Continued

Resolution by Governing Authorities of Counties and Municipalities in Special Districts Imposing Tax; Time

Referendum Election to Decide Imposition of Tax; Procedure; Resolution; Call for Election; Publication; Ballot; Result; Subsequent Elections; Declaration and Certification of Result; Expense

Adoption of Resolution Imposing Tax by Governing Authorities of County and Municipality; Time; Effective Date in General and With Respect to Services Billed Monthly; Certified Copy of Resolution to Commissioner

Administration and Collection of Tax by Commissioner; Applicability of Article 1 of This Chapter; First Application of Moneys to Taxpayers' State Tax Liabilities; Compensation of Dealers if Payments Not Delinquent; Rate

Required Information on Sales Tax Returns; Purpose

Distribution and Use of Proceeds; Certificate Specifying Percentage of Proceeds for Each Political Subdivision; Determination of Proceeds for Absent Municipalities; Procedure for Filing Certificates; Effect of Failure to File; Renegotiation of Certificate

Procedure for Certifying Additional Qualified Municipalities; Issuance of New Distribution Certificate; Cessation of Authority to Collect Tax Ceases Upon Failure to File New Certificate

Distribution of Tax Proceeds Upon Qualified Municipality Ceasing to Be Qualified

Levy of Tax in Certain Special Districts; Distribution of Proceeds to Qualified Municipality

Crediting of Tax Paid by Purchaser in Another Tax Jurisdiction; Payment of Difference Between Lesser Similar Tax Payment and Tax Imposed by Article; Proof of Payment; Limitation on Credit

Condition Precedent to Authority to Impose Tax Following First Year of Imposition; Annual Adjustment of Millage Rate for Ad Valorem Taxation of Tangible Personal Property; Formula; Information Required on Tax Bills; Effect on Tax Bills When Millage Rate Is Zero

Referendum Election to Decide Discontinuing Imposition of Tax; Procedure; Resolution; Call for Election; Publication; Ballot; Result; Subsequent Elections; Declaration and Certification of Result; Expense

Nonimposition of Tax on Property Ordered by and Delivered to Purchaser Outside Special District; Conditions of Delivery

Taxability of Building and Construction Materials Sold or Used Under Contract Entered Into Prior to Approval of Tax Levy

Authorization of Commissioner to Promulgate Rules and Regulations

Taxation of Property in Consolidated Governments; Change in Tax Rates