Georgia Commons

Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 3. COUNTY SALES AND USE TAXES · Part 3. CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX

48-8-145. Definitions.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. As used in this part, the term:

  2. (1)

    “Coliseum capital outlay project” means any capital outlay project or projects, as defined in paragraph (1) of Code Section 48-8-110, within the special district and consisting of the acquisition, construction, renovation, improvement, and equipping of buildings, structures, and facilities as a successor facility to a multiuse coliseum or civic center type of facility, or a combination of such facilities, in operation on the same site for a minimum of 35 years and that includes, among other facilities, an arena originally constructed with a minimum of 5,000 permanent seats, such successor facility to be owned or operated, or both, either by the qualified consolidated government, one or more local authorities within the special district, or any combination thereof.#

  3. (2)

    “Project cost” means the cost of acquiring, constructing, reconstructing, renovating, repairing, improving, and installing any coliseum capital outlay project, or any combination of the foregoing.#

  4. (3)

    “Qualified consolidated government” means a consolidated government created by the consolidation of a county and one or more municipalities and within the geographic boundaries of the county in which such consolidated government exists there exist on the date of the call of the election pursuant to subsection (b) of Code Section 48-8-147 two or more incorporated municipalities.#

Reading note: a word broken across two lines in the printed volume was joined by rule and could not be checked against the volume's own vocabulary. The official page linked below settles any doubt.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 48-8-145, enacted by Ga. L. 2023, p. 47, § 2/HB 230, effective April 24, 2023.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch7-8-(v37)-2024-pdf.pdf, Volume V37, 2024 edition, pages 996 to 997; merge action: carried; file SHA-256 94ae5e1b204a.

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