Procedures, Conditions, and Limitations for Imposition of Tax

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Sales and Use Taxes
  5. Special District Mass Transportation Sales and Use Tax
  6. Metropolitan Municipality Special Districts
  7. Procedures, Conditions, and Limitations for Imposition of Tax

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    1. If the imposition of the tax is approved at the election, the tax shall be imposed on the first day of the next succeeding calendar quarter which begins more than 80 days after the date of the election at which the tax was approved by the voters.
    2. With respect to services which are regularly billed on a monthly basis, however, the resolution shall become effective with respect to and the tax shall apply to services billed on or after the effective date specified in paragraph (1) of this subsection.
  2. The tax shall cease to be imposed on the earliest of the following dates:
    1. If the resolution calling for the imposition of the tax provided for the issuance of general obligation debt and such debt is the subject of validation proceedings, as of the end of the first calendar quarter ending more than 80 days after the date on which a court of competent jurisdiction enters a final order denying validation of such debt;
    2. On the final day of the maximum period of time specified for the imposition of the tax; or
    3. As of the end of the calendar quarter during which the commissioner determines that the tax will have raised revenues sufficient to provide to the metropolitan municipality special district net proceeds equal to or greater than the amount specified as the maximum amount of net proceeds to be raised by the tax.
    1. At any time, no more than a single tax under this part shall be imposed within a metropolitan municipality special district. Any tax imposed under this part may be imposed at a rate of up to 0.75 percent. Any tax imposed under this part at a rate of less than 0.75 percent shall be in an increment of 0.05 percent.
    2. In any metropolitan municipality special district in which a tax is currently being levied and collected pursuant to a local constitutional amendment for purposes of a metropolitan area system of public transportation set out at Ga. L. 1964, p. 1008, and the laws enacted pursuant to such local constitutional amendment, and such tax is levied at a percentage over 1 percent, then the combined amount of the percentage over 1 percent of such tax and the tax levied pursuant to this part shall not exceed 1 percent.
    3. In any metropolitan municipality special district in which a tax is in effect under this part, proceedings may be commenced, while the tax is in effect, calling for the reimposition of the tax upon the termination of the tax then in effect; and an election may be held at the next scheduled election for this purpose while the tax is in effect. Such proceedings for the reimposition of a tax under this part shall be in the same manner as proceedings for the initial imposition of the tax, but the newly authorized tax shall not be imposed until the expiration of the tax then in effect.
    4. Following the expiration of a tax under this part, proceedings for the reimposition of a tax under this part may be initiated in the same manner as provided in this part for initial imposition of such tax.

(Code 1981, §48-8-269.25, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369; Ga. L. 2017, p. 774, § 48/HB 323.)

The 2017 amendment, effective May 7, 2017, part of an Act to revise, modernize, and correct the Code, revised language throughout paragraph (c)(1), and revised punctuation at the end of paragraph (c)(2).

Code Commission notes.

- Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.997, was redesignated as Code Section 48-8-269.25.


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