---
title: O.C.G.A. § 48-8-211. Impact on other taxes.
collection: code
id: 48-8-211
cite_as: O.C.G.A. § 48-8-211 (2025)
canonical_url: https://georgiacommons.org/code/48-8-211
md_url: https://georgiacommons.org/code/48-8-211.md
text_url: https://georgiacommons.org/code/48-8-211/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=1020
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/48-8-210.md
next: https://georgiacommons.org/code/48-8-212.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 / WATER AND SEWER PROJECTS AND COSTS TAX
---

# O.C.G.A. § 48-8-211. Impact on other taxes.

The tax authorized by this article shall be in addition to any other local sales and use tax. The imposition of any other local sales and use tax within a county, municipality, or special district shall not affect the authority of a municipality to impose the tax authorized by this article and the imposition of the tax authorized by this article shall not affect the imposition of any otherwise authorized local sales and use tax within the county, municipality, or special district.

## History

Code 1981, § 48-8-211, enacted by Ga. L. 2004, p. 69, § 7.