§ 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 […]
§ 48-8-269.57. Exclusive Use of Tax Proceeds; Audits; Payment of Debt
The proceeds received from the tax shall be used by the special district or special districts exclusively for the transit projects specified in the resolution calling for imposition of the tax. When the proceeds are received by a special district authorized to levy the tax pursuant to Part 2 of this article, such proceeds shall […]
§ 48-8-269.58. Annual Reporting to Public via Newspaper
Not later than December 31 of each year, the governing authority of the county receiving any proceeds from the tax under this part shall publish annually, in a newspaper of general circulation in the boundaries of such county, a simple, nontechnical report which shows for each transit project in the resolution calling for the imposition […]
§ 48-8-270. Short Title
This article shall be known and may be cited as the “Georgia Tourism Development Act.” History. Code 1981, § 48-8-270 , enacted by Ga. L. 2011, p. 302, § 2/HB 234.
§ 48-8-271. Definitions
As used in this article, the term: “Agreement” means an agreement for a tourism attraction project between the Department of Community Affairs and an approved company pursuant to Code Section 48-8-275. “Annual sales and use tax” means those state and local sales and use taxes generated by sales to the general public at the approved […]
§ 48-8-272. Purpose of Article; Legislative Findings
The General Assembly finds and declares that the general welfare and material well-being of the citizens of this state depend in large measure upon the development of tourism in the state; that it is in the best interest of this state to induce the creation of tourism attractions or expansion of existing tourism attractions within […]
§ 48-8-269.27. Remission of Taxes Collected; Location of Each Retail Establishment
Each sales tax return remitting taxes collected under this part shall separately identify the location of each retail establishment at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return in order to facilitate […]
§ 48-8-269.46. Ballot Form for Imposition of Tax for Transit Projects; Conduct of Election; Impact of Approval or Rejection of Question
The ballot submitting the question of the imposition of a tax for transit projects to the voters within the special district shall have written or printed thereon the following: Click to view The election superintendent shall issue the call and conduct the election in the manner authorized by general law. Each such election shall be […]
§ 48-8-269.28. Disbursement of Tax Proceeds
The proceeds of the tax collected by the commissioner in each metropolitan municipality special district under this part shall be disbursed as soon as practicable after collection; provided, however, that 1 percent of the amount collected shall be paid into the general fund of the state treasury in order to defray the costs of administration. […]