County Special Purpose Local Option Sales Tax (Splost)

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Sales and Use Taxes
  5. County Sales and Use Taxes
  6. County Special Purpose Local Option Sales Tax (Splost)

Checkout our iOS App for a better way to browser and research.

Section
48-8-110

Definitions

Section
48-8-110.1

Authorization for County Special Purpose Local Option Sales Tax; Subjects of Taxation; Applicability to Sales of Motor Fuels and Food and Beverages

Section
48-8-111

Procedure for Imposition of Tax; Resolution or Ordinance; Notice to County Election Superintendent; Election

Section
48-8-111.1

Application of Part to Consolidated Government

Section
48-8-112

Effective Date of Tax; Termination of Tax; Limitation on Taxation; Continuation of Tax

Section
48-8-113

Administration and Collection by Commissioner; Application; Deduction to Dealers

Section
48-8-114

Sales Tax Return Requirements

Section
48-8-115

Disbursement of Tax Proceeds

Section
48-8-116

Tax Credits

Section
48-8-117

Inapplicability of Tax to Certain Sales of Tangible Personal Property Outside Taxing County

Section
48-8-118

"Building and Construction Materials" Defined; Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials

Section
48-8-119

Promulgation of Rules and Regulations by Commissioner

Section
48-8-120

Effect of Other Local Sales and Use Taxes on Imposition of Tax

Section
48-8-121

Use of Proceeds; Issuance of General Obligation Debt

Section
48-8-122

Record of Projects on Which Tax Proceeds Are Used; Annual Reporting and Newspaper Publication of Report

Section
48-8-123

Modification of Projects Approved by Referendum Which Have Become Infeasible in Connection With County Special Purpose Local Option Sales and Use Tax

Section
48-8-124

Enforcement