Taxation of Property in Consolidated Governments; Change in Tax Rates

  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. Taxation of Property in Consolidated Governments; Change in Tax Rates

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

  1. With respect to any consolidated government created by the consolidation of a county and one or more municipalities in which consolidated government homestead property (exclusive of improvements) is valued for purposes of local ad valorem taxation according to a base year assessed value which does not change so long as the property is actually occupied by the same owner as a homestead, the provisions of this Code section shall control over any conflicting provisions of Article 1 of this chapter or this article.
  2. If the tax authorized by this article is in effect in the special district containing a consolidated government referred to in subsection (a) of this Code section, then the rate of tax imposed under this article in such special district may be increased from 1 percent to 2 percent if such increase is approved by:
    1. A resolution of the governing authority of the consolidated government in the same manner as otherwise required for the initial 1 percent sales tax pursuant to Code Section 48-8-84; and
  3. Such increased tax rate shall become effective on the first day of the next succeeding calendar quarter which begins more than 80 days after the date of the election at which such increase was approved by the voters. The proceeds of the increased tax shall be divided in the same proportions as the original tax.
  4. Such increased tax rate may be decreased from 2 percent to 1 percent if such decrease is approved by:
    1. A resolution of the governing authority of the consolidated government in the same manner as otherwise required under Code Section 48-8-92; and
  5. Such decreased tax rate shall become effective on the first day of the second calendar quarter following the month in which the commissioner receives certification of the result of the election.
  6. If the tax authorized by this article is to be newly imposed in the special district containing a consolidated government referred to in subsection (a) of this Code section, then such tax may be imposed in such special district at the rate of 2 percent if such rate is approved by:
    1. A resolution of the governing authority of the consolidated government in the same manner as otherwise required pursuant to Code Section 48-8-84; and
  7. Such 2 percent tax may be discontinued if such discontinuation is approved by:
    1. A resolution of the governing authority of the consolidated government in the same manner as otherwise required under Code Section 48-8-92; and
    1. In the case of increase from 1 percent to 2 percent, the amount in excess of the initial 1 percent sales and use tax shall not apply to the sale of motor vehicles.
    2. In the case of a newly imposed 2 percent sales and use tax under this Code section, only the amount in excess of a 1 percent sales and use tax shall not apply to the sale of motor vehicles.
  9. In all respects not otherwise provided for in this Code section, the levy of a tax under this article by a consolidated government referred to in subsection (a) of this Code section shall be in the same manner as the levy of the tax by any other county.

(2) A referendum conducted in the same manner as otherwise required for the initial 1 percent sales tax pursuant to Code Section 48-8-85, except that the ballot shall have written or printed thereon the following:

"( ) YES Shall the retail sales and use tax levied within the special district within ( ) NO ______________ County be increased from 1 percent to 2 percent?"

(2) A referendum conducted in the same manner as otherwise required for discontinuation of the tax under Code Section 48-8-92, except that the ballot shall have printed or written thereon the following:

"( ) YES Shall the retail sales and use tax levied within the special district within ( ) NO ______________ County be decreased from 2 percent to 1 percent?"

(2) A referendum conducted in the same manner as otherwise required pursuant to Code Section 48-8-85, except that the ballot shall have written or printed thereon the following:

"( ) YES Shall a retail sales and use tax of 2 percent be levied within the special district ( ) NO within ______________ County?"

(2) A referendum conducted in the same manner as otherwise required for discontinuation of the tax under Code Section 48-8-92, except that the ballot shall have printed or written thereon the following:

"( ) YES Shall the retail sales and use tax levied within the special district within ( ) NO ______________ County be terminated?"

(Code 1981, §48-8-96, enacted by Ga. L. 2004, p. 69, § 6; Ga. L. 2010, p. 662, § 21/HB 1221.)

Editor's notes.

- Ga. L. 2004, p. 69, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Taxation, Financing, and Service Delivery Revision Act of 2004.'"

Law reviews.

- For article on the 2004 enactment of this Code section, see 21 Georgia St. U.L. Rev. 226 (2004).

ARTICLE 2A HOMESTEAD OPTION SALES AND USE TAX (HOST)

JUDICIAL DECISIONS

Intergovernmental agreement was contrary to statute.

- Intergovernmental agreement between the county and the cities was contrary to the express language of the Homestead Option Sales and Use Tax statute, O.C.G.A. § 48-8-100 et seq., because the agreement required the county to give the county's tax revenue to the cities without any control over what was done with the proceeds once given to the cities. City of Decatur v. DeKalb County, 255 Ga. App. 868, 567 S.E.2d 332 (2002).

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, § 19 et seq.

C.J.S.

- 84 C.J.S., Taxation, § 293 et seq.

PART 1 HOMESTEAD OPTION SALES AND USE TAX


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