§ 48-8-109.15. Short Title
This part shall be known and may be cited as the “Revised Homestead Option Sales and Use Tax Act of 2020.” History. Code 1981, § 48-8-109.15 , enacted by Ga. L. 2020, p. 674, § 1/HB 1102.
§ 48-8-109.16. Approval by Electorate of Sales and Use Taxes Authorized by This Part
In any county where a homestead option sales and use tax under Part 1 of this article is being levied, the question of whether to suspend the sales and use tax authorized by Code Section 48-8-102 and replace such tax with a sales and use tax authorized by this part shall be submitted to the […]
§ 48-8-109.17. Creation of Special Districts; Imposition of Local Sales and Use Tax Within Special District
Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of one of the 159 special districts. When the imposition of […]
§ 48-8-109.18. Petition; Call for Election; Publication of Date and Purpose of Election; Ballot Question; Conduct of Election; Approval of Taxes in Referendum Election; Adoption of Resolution
Whenever a petition is filed with the election superintendent of any county whose geographical boundary is conterminous with that of the special district and such petition is signed by at least 10 percent of the electors registered to vote in the last general election directing such election superintendent to submit to the electors of the […]
§ 48-8-109.19. Administration and Collection of Taxes; Disbursement of Tax Proceeds; Form to Collect Ad Valorem Tax
The sales and use tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and benefit of each county whose geographical boundary is conterminous with that of a special district. Such administration and collection shall be accomplished in the same manner and subject to the same applicable […]
§ 48-8-109.20. Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property
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 sales and use tax may be credited against the sales and use tax authorized to be imposed by […]
§ 48-8-109.21. Referendum Election to Decide Imposition of Tax; Procedure
Whenever the governing authority of any county whose geographical boundary is conterminous with that of the special district in which the sales and use tax authorized by this part is being levied wishes to submit to the electors of the special district the question of whether the sales and use tax authorized by this part […]
§ 48-8-109.22. Property Ordered by and Delivered to Purchaser at Point Outside Geographical Area of Special District in Which Tax Imposed
No sales and use tax provided for in this part 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 sales and use tax is imposed under this part regardless of the […]
§ 48-8-109.23. Building and Construction Materials
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 […]
§ 48-8-109.24. 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 sales and use tax authorized to be imposed by this part. History. Code 1981, § 48-8-109.24 , enacted by Ga. L. 2020, p. 674, […]