Definitions

  1. Law
  2. Georgia Code
  3. Local Government
  4. Enterprise Zones
  5. Definitions

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

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 imposed by school districts or property taxes imposed for general obligation debt.
  2. "Business enterprise" means any business engaged primarily in retail, manufacturing, warehousing and distribution, processing, telecommunications, tourism, research and development industries, new residential construction, and residential rehabilitation.
  3. "Department" means the Department of Community Affairs.
  4. "Enterprise zone" means the geographic area designated pursuant to Code Section 36-88-5.
  5. "Full-time job equivalent" means a job or jobs with no predetermined end date, with a regular work week of 30 hours or more, and with the same benefits provided to similar employees.
  6. "Low-income and moderate-income individual" means a person currently:
    1. Unemployed or unemployed for three of the six months prior to the date of hire;
    2. Homeless;
    3. A resident of public housing;
    4. Receiving temporary assistance for needy families or who has received temporary assistance for needy families at any time during the 18 months previous to the date of hire;
    5. A participant in the Workforce Investment Act or who has participated in the Workforce Investment Act at any time during the 18 months previous to the date of hire;
    6. A participant in a job opportunity where basic skills are required or who has participated in such a job opportunity at any time during the 18 months previous to the date of hire;
    7. Receiving supplemental social security income; or
    8. Receiving food stamps.
  7. "New job" means employment for an individual created within an enterprise zone by a new or expanded qualified business or service enterprise at the time of the initial staffing of such new or expanded enterprise.
  8. "Qualified or qualifying business" means an employer that meets the requirements of Code Section 36-88-4 and other applicable requirements of this chapter.

    (8.1) "Sales and use tax" means sales and use taxes applicable to sales transactions within the boundaries of an area designated as an enterprise zone pursuant to subsection (g) of Code Section 36-88-6, not to include:

    1. A sales and use tax for educational purposes exempted from such limitation under Article VIII, Section VI, Paragraph IV of the Constitution;
    2. Any tax levied for purposes of a metropolitan area system of public transportation, as authorized by the amendment to the Constitution set out at Georgia Laws, 1964, page 1008; the continuation of such amendment under Article XI, Section I, Paragraph IV(d) of the Constitution; and the laws enacted pursuant to such constitutional amendment; or
    3. Any tax levied for purposes of water and sewer projects pursuant to Article 4 or 5A of Chapter 8 of Title 48.
  9. "Service enterprise" means an entity engaged primarily in finance, insurance, and real estate activity or activities listed under the Standard Industrial Classification (SIC) Codes 60 through 67 according to the Federal Office of Management and Budget Standard Industrial Classification Manual, 1987 edition, or engaged primarily in day-care activities.
  10. "Urban redevelopment plan" means a plan prepared and adopted pursuant to the requirements of Chapter 61 of this title.

(Code 1981, §36-88-3, enacted by Ga. L. 1997, p. 1481, § 1; Ga. L. 1998, p. 128, § 36; Ga. L. 1999, p. 333, § 1; Ga. L. 2003, p. 818, § 1; Ga. L. 2004, p. 939, §§ 2, 3; Ga. L. 2017, p. 52, § 1/HB 342.)

The 2017 amendment, effective July 1, 2017, added paragraph (8.1).

Code Commission notes.

- Pursuant to Code Section 28-9-5, in 1997, "Office" was substituted for "office" in paragraph (9).

Editor's notes.

- Ga. L. 2004, p. 939, § 6, not codified by the General Assembly, provides that the amendment by that Act shall be applicable to all taxable years beginning on or after January 1, 2004.

Law reviews.

- For note on the 2003 amendment to this Code section, see 20 Ga. St. U. L. Rev. 186 (2003).


Download our app to see the most-to-date content.