Retail Sales and Use Tax in Gwinnett and Cobb Counties; Rate; Proceeds; Utilization

  1. Law
  2. Georgia Code
  3. Highways, Bridges, and Ferries
  4. Mass Transportation
  5. Metropolitan Atlanta Rapid Transit Authority (Marta)
  6. Retail Sales and Use Tax in Gwinnett and Cobb Counties; Rate; Proceeds; Utilization

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  1. In the event Gwinnett County and the authority enter into a rapid transit contract which is approved by a majority of voters, a retail sales and use tax shall be authorized to be levied pursuant to the conditions and limitations set forth in Section 25 of the MARTA Act, except as provided to the contrary in subsection (c) of this Code section. Such additional tax shall not count toward any local sales tax limitation provided for by Code Section 48-8-6.
  2. Repealed.
    1. The retail sales and use tax authorized to be levied pursuant to this Code section shall be at a rate of up to 1 percent. Any tax imposed under this Code section shall be in increments of 0.05 percent.
    2. The proceeds of the tax authorized to be levied pursuant to this Code section shall be used solely by each local government to fulfill the obligations incurred in the contracts entered into with the authority and as contemplated by this article.
    3. The effective date of the tax authorized to be levied pursuant to this Code section shall be the first day of the first calendar month following approval of the tax in the referendum required by Code Sections 32-9-20 and 32-9-22 unless a later effective date shall have been specified in the resolution or ordinance providing for the levy of the tax; provided that, with respect to services which are regularly billed on a monthly basis, the tax shall become effective with the first regular billing period coinciding with or following the effective date of the tax.
    4. The tax authorized to be levied pursuant to this Code section shall not be subject to any restrictions as to rate provided for by the MARTA Act and shall not be subject to the provisions of subsection (k) of Section 25 of the MARTA Act.
    5. A tax levied pursuant to this Code section shall be added to the state sales and use tax imposed by Article 1 of Chapter 8 of Title 48 and the state revenue commissioner is authorized and directed to establish a bracket system by appropriate rules and regulations to collect the tax imposed under this Code section.

(Code 1981, §32-9-23, enacted by Ga. L. 2018, p. 377, § 3-1/HB 930.)

Editor's notes.

- Paragraph (2) of subsection (b) of this Code section provides for the repeal of the subsection in the event a rapid transit contract has not been entered into on behalf of the Cobb County Special District for Transit or the referendum required by the Code Section 32-9-22 fails to receive the requisite majority vote for approval prior to December 1, 2019. The contingency was not met and, therefore, subsection (b) has been set out as repealed.


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