---
title: O.C.G.A. § 48-8-146. Imposing taxes for funding coliseum capital outlay projects; tax rate.
collection: code
id: 48-8-146
cite_as: O.C.G.A. § 48-8-146 (2025)
canonical_url: https://georgiacommons.org/code/48-8-146
md_url: https://georgiacommons.org/code/48-8-146.md
text_url: https://georgiacommons.org/code/48-8-146/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=997
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 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
---

# O.C.G.A. § 48-8-146. Imposing taxes for funding coliseum capital outlay projects; tax rate.

(a) The governing authority of any qualified consolidated government whose geographic boundary is coterminous with that of the special district in which the sales and use tax authorized by Part 1 of Article 3 of this chapter is being levied may, subject to the requirement of referendum approval and the other requirements of this part, impose within the special district a special sales and use tax for a limited period of time for the purpose of funding coliseum capital outlay projects and project costs.

(b) Except as provided in subsection (c) of this Code section, any tax imposed under this part shall be at the rate of 0.5 percent. Except as to rate, a tax imposed under this part shall correspond to the tax imposed by Article 1 of this chapter. No item or transaction which is not subject to taxation under Article 1 of this chapter shall be subject to a tax imposed under this part, except that a tax imposed under this part shall apply to sales of motor fuels as prepaid local tax as that term is defined in Code Section 48-8-2 and shall be applicable to the sale of food and food ingredients and alcoholic beverages as provided for in Code Section 48-8-3.

(c) Such sales and use tax levied on sales of motor fuels as defined in Code Section 48-9-2 shall be at the rate of 0.5 percent of the retail sales price of the motor fuel which is not more than $3.00 per gallon.

## History

Code 1981, § 48-8-146, enacted by Ga. L. 2023, p. 47, § 2/HB 230, effective April 24, 2023.