Joint County and Municipal Sales and Use Tax (Lost)

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  2. Georgia Code
  3. Revenue and Taxation
  4. Sales and Use Taxes
  5. Joint County and Municipal Sales and Use Tax (Lost)

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Section
48-8-80

"Qualified Municipality" Defined

Section
48-8-81

Creation of Special Districts

Section
48-8-82

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

One-Year Increase in Tax Rate

Section
48-8-83

Special Districts Where Joint Tax to Be Levied

Section
48-8-83.1

Levying and Collection of Joint Tax to Be Continued

Section
48-8-84

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

Taxation of Property in Consolidated Governments; Change in Tax Rates