§ 48-8-275. Authority of Department of Community Affairs to Enter Into Agreements With Approved Companies; Required Terms and Provisions of Agreements
Following approval of a project, the Department of Community Affairs shall enter into an agreement with any approved company. The agreement may include as a partner any local development authority. The terms and provisions of each agreement shall include, but not be limited to: The projected amount of approved costs; A date certain by which […]
§ 48-8-276. Compliance Subject to Review by Department of Community Affairs; Failure to Abide by Terms of Agreement
Compliance with the agreement is subject to review by the Department of Community Affairs. In the event an approved company fails to abide by the terms of the agreement, then such agreement shall be void and all sales and use tax proceeds that were refunded shall become immediately due and payable back to the state. […]
§ 48-8-269.50. Disbursement of Proceeds
The proceeds of the tax collected by the commissioner in each special district qualified to levy the tax under Part 2 of this article shall be disbursed as soon as practicable after collection as follows: One percent of the amount collected shall be paid into the general fund of the state treasury in order to […]
§ 48-8-277. Transfer of Rights, Duties, and Obligations to Successor Company
An approved company may, in the discretion of the Governor, transfer its rights, duties, and obligations under the agreement to a successor company if the successor company meets the qualifications of an approved company and, upon such approval by the Governor, such successor approved company shall be authorized to receive the sales and use tax […]
§ 48-8-269.51. Allocation or Balancing of Funds
The proceeds of a tax under this article shall not be subject to any allocation or balancing of state and federal funds provided for by general law, and such proceeds shall not be considered or taken into account in any such allocation or balancing. The approval of the tax under this article shall not in […]
§ 48-8-269.52. Exemption From Taxation
Except as to rate, a tax imposed under this article shall correspond to the tax imposed by Article 1 of this chapter. No item or transaction which is not subject to taxation under Article 1 of this chapter shall be subject to a tax imposed under this article, except that a tax imposed under this […]
§ 48-8-269.53. Tax Credits
Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within this state or in a tax jurisdiction outside this state, the tax may be credited against the tax authorized to be imposed by this article upon the same property. […]
§ 48-8-269.54. Purchases Outside Geographical Area
No tax shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the special district in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller’s vehicle, […]
§ 48-8-269.55. Regulatory Authority
The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the tax. History. Code 1981, § 48-8-269.55 , enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.
§ 48-8-269.56. Provisions Create Additional Tax
Except as provided in Code Section 48-8-6, the tax authorized under this part shall be in addition to any other local sales and use tax. Except as otherwise provided in this article and except as provided in Code Section 48-8-6, the imposition of any other local sales and use tax within a county or qualified […]