---
title: O.C.G.A. § 48-8-269.47. Tax rate; timing for imposition of tax following approval; termination of tax; timing for reimposition of tax.
collection: code
id: 48-8-269.47
cite_as: O.C.G.A. § 48-8-269.47 (2025)
canonical_url: https://georgiacommons.org/code/48-8-269.47
md_url: https://georgiacommons.org/code/48-8-269.47.md
text_url: https://georgiacommons.org/code/48-8-269.47/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=1092
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/48-8-269.46.md
next: https://georgiacommons.org/code/48-8-269.48.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 / SPECIAL DISTRICTS FOR TRANSIT PURPOSES SALES AND USE TAX (TRANSIT SPLOST) / PROCEDURES FOR LEVY OF A TAX FOR TRANSIT PROJECTS
---

# O.C.G.A. § 48-8-269.47. Tax rate; timing for imposition of tax following approval; termination of tax; timing for reimposition of tax.

(a) Any tax approved under this article shall be at a rate of up to 1 percent and may be in increments of 0.05 percent.

(b)(1) If the imposition of a tax under this article is approved at the election as provided for pursuant to this article, the tax shall be imposed on the first day of the next succeeding calendar quarter which begins more than 80 days after the date of the election at which the tax was approved by the voters.

(2) With respect to services which are regularly billed on a monthly basis, however, the resolution shall become effective with respect to and the tax shall apply to services billed on or after the effective date specified in paragraph (1) of this subsection.

(c) The tax shall cease to be imposed on the final day of the maximum period of time specified for the imposition of the tax.

(d) At any point in time within two years of the expiration date of a tax under this article, proceedings for the reimposition of a tax under this article may be initiated in the same manner as provided in this article for initial imposition of such tax.

## History

Code 1981, § 48-8-269.47, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.