---
title: O.C.G.A. § 48-8-145. Definitions.
collection: code
id: 48-8-145
cite_as: O.C.G.A. § 48-8-145 (2025)
canonical_url: https://georgiacommons.org/code/48-8-145
md_url: https://georgiacommons.org/code/48-8-145.md
text_url: https://georgiacommons.org/code/48-8-145/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=996
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/48-8.md
previous: https://georgiacommons.org/code/48-8-144.md
next: https://georgiacommons.org/code/48-8-146.md
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 / SALES AND USE TAXES / COUNTY SALES AND USE TAXES / CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX
extraction_warnings:
  - dehyphenation_unverified:recon-structing
---

# O.C.G.A. § 48-8-145. Definitions.

As used in this part, the term:

(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.

(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.

(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.

## History

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