---
title: O.C.G.A. § 36-60-14. Authority to enter into certain one-year, or less, contracts; exception.
collection: code
id: 36-60-14
cite_as: O.C.G.A. § 36-60-14 (2025)
canonical_url: https://georgiacommons.org/code/36-60-14
md_url: https://georgiacommons.org/code/36-60-14.md
text_url: https://georgiacommons.org/code/36-60-14/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t36-ch60-92-(v27a)-2025-pdf.pdf?sfvrsn=1fad51cc_0#page=42
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: LOCAL GOVERNMENT / Provisions Applicable to Counties and Municipal Corporations / GENERAL PROVISIONS
---

# O.C.G.A. § 36-60-14. Authority to enter into certain one-year, or less, contracts; exception.

The governing body of each county or municipal corporation of this state is authorized to enter into one year, or less, contracts with private nonprofit organizations which are exempt from federal income taxes pursuant to Section 501(c)(3) or 501(c)(6) of the Internal Revenue Code to utilize such organizations to identify, attract, and locate new business and industry into the county or municipality for the purposes of increasing trade, industry, agribusiness, commerce, and tourism and the improvement of employment opportunities within the county or municipality and to otherwise promote the general welfare of the county or municipality; provided, however, that the authority provided under this Code section shall not affect or in any way apply to any contract under Code Section 48-13-51 regarding the expenditure of proceeds collected under Article 3 of Chapter 13 of Title 48 unless that contract is executed by the governing body of a county in which is imposed, prior to January 1, 2001, the homestead option sales and use tax authorized under Code Section 48-8-102.

## History

Code 1981, § 36-60-14, enacted by Ga. L. 1990, p. 8, § 36; Ga. L. 2001, p. 100, § 1.

## Editor's Notes

Ga. L. 1990, p. 8, § 55, part of an Act to correct errors and omissions in the Code effective February 16, 1990, repealed § 2 of Ga. L. 1988, p. 1954. Ga. L. 1990, p. 8, § 36, codified the subject matter of Ga. L. 1988, p. 1954, § 2 as this Code section.

## Law Reviews

For note on the 2001 amendment to this Code section, see 18 Ga. St. U.L. Rev. 189 (2001).

For article, “Local Government Law,” see 53 Mercer L. Rev. 389 (2001).

## U.s. Code.

Section 501 of the Internal Revenue Code, referred to in this Code section, is codified as 26 U.S.C. § 501.