---
title: O.C.G.A. § 48-8-261. Creation of special districts; authority to impose a transportation special purpose local option sales and use tax.
collection: code
id: 48-8-261
cite_as: O.C.G.A. § 48-8-261 (2025)
canonical_url: https://georgiacommons.org/code/48-8-261
md_url: https://georgiacommons.org/code/48-8-261.md
text_url: https://georgiacommons.org/code/48-8-261/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=1045
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 / SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX / GENERAL PROVISIONS
---

# O.C.G.A. § 48-8-261. Creation of special districts; authority to impose a transportation special purpose local option sales and use tax.

(a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, 159 special districts are created within this state. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of the 159 special districts created.

(b) Any county:

(1) That is not located within a special district levying a special sales and use tax pursuant to Article 5 of this chapter;

(2) That is not defined as a metropolitan county special district that is governed by the provisions of Part 2 of this article; and

(3) In which a tax is currently being levied and collected pursuant to:

(A) Part 1 of Article 3 of this chapter;

(B) A local constitutional amendment for purposes of a metropolitan area system of public transportation set out at Ga. L. 1964, p. 1008, and the laws enacted pursuant to such local constitutional amendment; or

(C) Code Section 48-8-96

may, by following the procedures required by this part, impose for a limited period of time within the special district under this part a transportation special purpose local option sales and use tax, the proceeds of which shall be used only for transportation purposes.

(c) At any time, more than one tax under this part shall be authorized to be imposed concurrently within a special district as long as the combined rate of the taxes does not exceed 1 percent.

## History

Code 1981, § 48-8-261, enacted by Ga. L. 2015, p. 236, § 7-5/HB 170; Ga. L. 2015, p. 1443, § 2/HB 106; Ga. L. 2016, p. 105, § 2-1/SB 369; Ga. L. 2017, p. 179, § 2/HB 134.