---
title: O.C.G.A. § 48-8-86. Adoption of resolution imposing tax by governing authorities of county and municipality; effective dates and applicability; notice to commissioner.
collection: code
id: 48-8-86
cite_as: O.C.G.A. § 48-8-86 (2025)
canonical_url: https://georgiacommons.org/code/48-8-86
md_url: https://georgiacommons.org/code/48-8-86.md
text_url: https://georgiacommons.org/code/48-8-86/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=901
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/48-8-85.md
next: https://georgiacommons.org/code/48-8-87.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 / JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (LOST)
---

# O.C.G.A. § 48-8-86. Adoption of resolution imposing tax by governing authorities of county and municipality; effective dates and applicability; notice to commissioner.

If the imposition of the tax provided in Code Section 48-8-82 is approved in a referendum election as provided by Code Section 48-8-85, the governing authority of the county whose geographical boundary is conterminous with that of the special district and the governing authority of each qualified municipality located wholly or partially within the district shall each adopt a resolution during the first 30 days following the certification of the result of the election imposing the tax authorized by Code Section 48-8-82 on behalf of the county and each qualified municipality located wholly or partially within the special district. The resolution shall be effective on the first day of the next succeeding calendar quarter which begins more than 80 days after the adoption of the resolution. With respect to services which are regularly billed on a monthly basis, however, the resolution shall become effective with the first regular billing period coinciding with or following the otherwise effective date of the resolution. A certified copy of the resolution shall be forwarded to the commissioner so that it will be received within five days after its adoption.

## History

Ga. L. 1975, p. 984, § 2; Ga. L. 1976, p. 1019, § 1; Code 1933, § 91A-4604, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4606, enacted by Ga. L. 1979, p. 446, § 2.