---
title: O.C.G.A. § 48-13-92. Special districts.
collection: code
id: 48-13-92
cite_as: O.C.G.A. § 48-13-92 (2025)
canonical_url: https://georgiacommons.org/code/48-13-92
md_url: https://georgiacommons.org/code/48-13-92.md
text_url: https://georgiacommons.org/code/48-13-92/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=258
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.
up: https://georgiacommons.org/code/48-13.md
previous: https://georgiacommons.org/code/48-13-91.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SPECIFIC, BUSINESS, AND OCCUPATION TAXES / EXCISE TAXES ON RENTAL MOTOR VEHICLES
---

# O.C.G.A. § 48-13-92. Special districts.

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. One such district shall exist within the geographical boundaries of each county, and the territory of each district shall include all of the territory within the county except territory located within the boundaries of any municipality that imposes an excise tax on charges to the public for the rental or lease of rental motor vehicles under this article.

## History

Code 1981, § 48-13-92, enacted by Ga. L. 1996, p. 1639, § 1.