---
title: O.C.G.A. § 48-8-269.41. Creation of special districts; authority to impose a transit special purpose local option sales and use tax.
collection: code
id: 48-8-269.41
cite_as: O.C.G.A. § 48-8-269.41 (2025)
canonical_url: https://georgiacommons.org/code/48-8-269.41
md_url: https://georgiacommons.org/code/48-8-269.41.md
text_url: https://georgiacommons.org/code/48-8-269.41/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=1084
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
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SALES AND USE TAXES / SPECIAL DISTRICTS FOR TRANSIT PURPOSES SALES AND USE TAX (TRANSIT SPLOST) / GENERAL PROVISIONS
---

# O.C.G.A. § 48-8-269.41. Creation of special districts; authority to impose a transit 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)(1) Any two or more neighboring counties which are not located within a nonattainment area may, by following the procedures required by Part 2 of this article, impose within their respective special districts a transit special purpose local option sales and use tax, the proceeds of which shall be used only for transit projects.

(2) Any county located in a nonattainment area may, by following the procedures required by Part 3 of this article, impose within the special district a transit special purpose local option sales and use tax, the proceeds of which shall be used only for transit projects.

## History

Code 1981, § 48-8-269.41, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.