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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 2. JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (LOST)

48-8-80. “Qualified municipality” defined.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. As used in this article, the term “qualified municipality” means only those incorporated municipalities which impose a tax other than the tax authorized by this article and which provide at least three of the following services:

  2. (1)

    Water;#

  3. (2)

    Sewage;#

  4. (3)

    Garbage collection;#

  5. (4)

    Police protection;#

  6. (5)

    Fire protection; or#

  7. (6)

    Library.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1975, p. 984, § 2; Code 1933, § 91A-4601, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4609, enacted by Ga. L. 1979, p. 446, § 2.

Law reviews

For survey article on local government law for the period from June 1, 2002, to May 31, 2003, see 55 Mercer L. Rev. 353 (2003).

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch7-8-(v37)-2024-pdf.pdf, Volume V37, 2024 edition, pages 896 to 897; merge action: carried; file SHA-256 94ae5e1b204a.