§ 48-8-94. Taxability of Building and Construction Materials Sold or Used Under Contract Entered Into Prior to Approval of Tax Levy
As used in this Code section, the term “building and construction materials” means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, and any other leased or purchased articles when the materials, supplies, fixtures, equipment, or articles are to be utilized or consumed during construction or are to be incorporated […]
§ 48-8-95. Authorization of Commissioner to Promulgate Rules and Regulations
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 authorized to be imposed by this article. History. Ga. L. 1975, p. 984, § 2; Ga. L. 1979, p. 446, § 1; Code […]
§ 48-8-96. Taxation of Property in Consolidated Governments; Change in Tax Rates
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 […]
§ 48-8-97. Levy of Joint County and Municipal Sales and Use Tax by Consolidated Governments; Use of Proceeds; Referendum
With respect to any consolidated government created by the consolidation of a county and one or more municipalities and where the tax authorized by this article is in effect, the provisions of this Code section shall control over any conflicting provisions of Article 1 of this chapter or this article. In a special district containing […]
§ 48-8-89.1. Procedure for Certifying Additional Qualified Municipalities; Issuance of New Distribution Certificate; Cessation of Authority to Collect Tax Ceases Upon Failure to File New Certificate
If there exists within any special district in which the tax authorized by this article is imposed a qualified municipality which was not a qualified municipality on the date of filing with the commissioner of the most recently filed certificate under Code Section 48-8-89, such qualified municipality may request the commissioner to give notice of […]
§ 48-8-89.2. Distribution of Tax Proceeds Upon Qualified Municipality Ceasing to Be Qualified
If the commissioner determines that a qualified municipality entitled to receive tax proceeds under this article has ceased to be a qualified municipality, he shall thereafter distribute the percentage of the proceeds of the tax to which that qualified municipality was entitled to the county which is conterminous with the special district and to each […]
§ 48-8-89.3. Levy of Tax in Certain Special Districts; Distribution of Proceeds to Qualified Municipality
Notwithstanding any other provision of this article to the contrary, the tax provided for in Code Section 48-8-82 shall be levied in any special district in which: Prior to January 1, 1980, a joint county and municipal sales and use tax was levied pursuant to Ga. L. 1975, p. 984, Section 2 (as amended by […]
§ 48-8-90. Crediting of Tax Paid by Purchaser in Another Tax Jurisdiction; Payment of Difference Between Lesser Similar Tax Payment and Tax Imposed by Article; Proof of Payment; Limitation on Credit
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 the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this article upon the same property. […]
§ 48-8-91. Condition Precedent to Authority to Impose Tax Following First Year of Imposition; Annual Adjustment of Millage Rate for Ad Valorem Taxation of Tangible Personal Property; Formula; Information Required on Tax Bills; Effect on Tax Bills When Millage Rate Is Zero
As a condition precedent for authority to levy the tax or to collect any proceeds from the tax authorized by this article for the year following the initial year in which it is levied and for all subsequent years, the county whose geographical boundary is conterminous with that of the special district and each qualified […]
§ 48-8-92. Referendum Election to Decide Discontinuing Imposition of Tax; Procedure; Resolution; Call for Election; Publication; Ballot; Result; Subsequent Elections; Declaration and Certification of Result; Expense
Whenever the governing authority of any county and the governing authorities of at least one-half of qualified municipalities located wholly or partially within a special district in which the tax authorized by this article is being levied wish to submit to the electors of the special district the question of whether the tax authorized by […]