"Qualified Municipality" Defined

1. Law
2. Georgia Code
3. Revenue and Taxation
4. Sales and Use Taxes
5. Joint County and Municipal Sales and Use Tax (Lost)
6. "Qualified Municipality" Defined

As used in this article, the term "qualified municipality" means only those incorporated municipalities which impose a tax other than the tax authorized by this article and which provide at least three of the following services:

1. Water;
2. Sewage;
3. Garbage collection;
4. Police protection;
5. Fire protection; or
6. Library.

(Ga. L. 1975, p. 984, § 2; Code 1933, § 91A-4601, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4609, enacted by Ga. L. 1979, p. 446, § 2.)

Law reviews.

- For survey article on local government law for the period from June 1, 2002, to May 31, 2003, see 55 Mercer L. Rev. 353 (2003).

JUDICIAL DECISIONS

Cited in Nielubowicz v. Chatham County, 252 Ga. 330, 312 S.E.2d 802 (1984).

RESEARCH REFERENCES

C.J.S.

- 62 C.J.S., Municipal Corporations, § 1 et seq.

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