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Georgia Commons

Título 48. REVENUE AND TAXATION

Capítulo 8. SALES AND USE TAXES

291 secciones · 48-8-1 a 48-8-277

Legible por máquinas https://georgiacommons.org/code/48-8.md · https://georgiacommons.org/code/index.md · MCP https://mcp.georgiacommons.org/mcp

Artículo 1. STATE SALES AND USE TAX · Parte 1. GENERAL PROVISIONS

  1. 48-8-1Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions.
  2. 48-8-2Definitions.
  3. 48-8-3Exemptions.2 versiones
  4. 48-8-3.1Exemptions for motor fuels.2 versiones
  5. 48-8-3.2Exemptions for manufacturing equipment, industrial materials, packing supplies, and energy.
  6. 48-8-3.3Exemptions for agricultural operations; establishment of Georgia Agricultural Trust Fund.
  7. 48-8-3.4Maximum amount of sales and use tax imposed and collected on the maintenance, refitting, and repair of any single boat.
  8. 48-8-3.5Taxation on sale or use of jet fuel.
  9. 48-8-4Nonapplicability of use tax to products produced and used by farmer.
  10. 48-8-5Exemptions for agricultural commodities not sold as finished product to ultimate consumer.
  11. 48-8-6Prohibition of political subdivisions from imposing various taxes; ceiling on local sales and use taxes; taxation of mobile telecommunications.
  12. 48-8-7Violation of article.
  13. 48-8-8Filing false or fraudulent return by dealer under article.
  14. 48-8-9Failure by dealer to furnish return under article.
  15. 48-8-10Failure by dealer to keep or to allow inspection of records under article.
  16. 48-8-11Violation of any other provision of article; penalty.
  17. 48-8-12Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article.
  18. 48-8-13Taxing jurisdiction for mobile telecommunications services.
  19. 48-8-14Restrictions on state contracts with nongovernmental vendors failing or refusing to collect sales or use taxes.
  20. 48-8-15Ratification of Executive Order on temporary and partial exemption for liquid propane gas commodity sold and delivered for residential heating.
  21. 48-8-16Ratification of Executive Order on temporary exemption for dyed fuel oils used for certain purposes.
  22. 48-8-17Ratification of Executive Order on temporary suspension on the collection of tax on sales of motor fuel and aviation gasoline.
  23. 48-8-17.1Ratification of Executive Order on prepaid taxes; suspension of provisions.Derogada
  24. 48-8-18Ratification of Executive Order on temporary suspension on the collection of tax on pharmaceutical medications distributed without cost.
  25. 48-8-19Ratification of Executive Order on temporary suspension of collection of tax on jet fuel.

Artículo 1. STATE SALES AND USE TAX · Parte 2. IMPOSITION, RATE, COLLECTION, AND ASSESSMENT

  1. 48-8-30Imposition, rate, and collection of tax.
  2. 48-8-31Tax computation to be carried to third decimal place; rounding.
  3. 48-8-32Tax collectable from dealers; rate for retail sales price and purchase price.
  4. 48-8-33Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions.
  5. 48-8-34Collection of tax from purchaser by dealer at time of sale; payment of tax on imports; use, consumption, distribution, or storage equivalent to sale at retail; no duplication of tax.
  6. 48-8-35Addition of tax by dealer to sale price or charge; amount of tax as debt owed by purchaser to dealer; liability of dealer for failure to collect.
  7. 48-8-36Prohibition of advertising by dealer of assumption of payment of tax; exception; liability of dealer.
  8. 48-8-37Penalty for violation of Code Section 48-8-36.
  9. 48-8-38Burden of proof on seller as to taxability; certificate that property purchased for resale; proof of claimed exemption.
  10. 48-8-39Effect of use other than retention, demonstration, or display by giver of certificate or by processor, manufacturer, or converter.
  11. 48-8-40Effect of sales from commingled goods when certificate given for portion of goods.
  12. 48-8-41Bringing action raising issue of taxability; copy of initial pleading to Attorney General; filing of acknowledgment of pleading in court; judgment void absent filed acknowledgment.
  13. 48-8-42Credit for tax when like tax paid in another state; procedure; proof of payment; payment of difference when like tax less than tax imposed by article; exceptions.
  14. 48-8-43Disposition of taxes collected in excess of 4 percent.
  15. 48-8-44Payment of tax when used articles taken as credit on sale of new and used articles.
  16. 48-8-45Reporting cash and credit sales; election of basis of accounting; payments under cash basis of accounting; deduction of bad debts under accrual basis of accounting; bad debt deductions, refunds, and allocation.
  17. 48-8-46Final return and payment upon sale of or quitting business; withholding of sufficient amount of purchase money by successor; effect of failure to withhold.
  18. 48-8-47Notice by commissioner to persons holding credits of or owing debts to delinquent dealers; duty of such persons.
  19. 48-8-48Penalty for violation of Code Section 48-8-46 or 48-8-47.
  20. 48-8-49Dealers’ returns as to gross proceeds of sales and purchases; returns based on estimated tax liability; returns as to rentals or leases; granting of extensions.
  21. 48-8-49.1Direct pay permit program.
  22. 48-8-50Compensation of dealers for reporting and paying tax; reimbursement deduction.
  23. 48-8-51Extension of time for making returns; limits; conditions; remittance; interest; estimate when no return or false return filed; presumption of correctness.
  24. 48-8-52Dealers’ duty to keep and produce records of sales, purchases, and invoices; examination and fixing by commissioner; assessment and collection of taxes.
  25. 48-8-53Duty of wholesalers and jobbers to keep records; contents; inspection by commissioner.
  26. 48-8-54Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; penalty.
  27. 48-8-55Appearance before commissioner of dealer who fails to file return or files false or fraudulent return; notice; presumption of correctness of commissioner’s assessment.
  28. 48-8-56Period of delinquency of unpaid taxes; issuance of fi. fa. for collection.
  29. 48-8-57Furnishing of bond by chronically delinquent or defaulting dealers; amount; sale at public auction of securities for collection of taxes due; notice requirements.
  30. 48-8-58Property sold returned to dealer by purchaser; return allowances; credits and deductions; refunds of tax credit by retired dealer; failure to secure forms.
  31. 48-8-59Dealer’s certificate of registration; application process and conditions; renewal fee following revocation or suspension.
  32. 48-8-60Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty.
  33. 48-8-61Application for certificate of registration by importing dealers; filing of returns and payment of use tax on imported tangible personal property.
  34. 48-8-62Revocation or suspension of certificate of registration for violation of article or regulation; notice; hearing.
  35. 48-8-63Nonresident subcontractors; payment of tax; liability of seller; withholding; rates; bonds; exemption for unconsumed property; property of the state or the United States.
  36. 48-8-64Time for assessment.
  37. 48-8-65Nonresident dealers; circumstances and events constituting engaging in business; appointment of Secretary of State as attorney in fact for service of process; venue; perfection of service of process.
  38. 48-8-66Penalties for failure to file return or pay in full; exception for providential cause; penalty for filing false or fraudulent return.
  39. 48-8-67Distribution of certain unidentifiable sales and use tax proceeds; limitations; powers and duties of state revenue commissioner.
  40. 48-8-68Relief from liability in certain circumstances for failure to collect tax at new rate.
  41. 48-8-69Purchases from printed catalogs; local jurisdiction boundary changes.
  42. 48-8-70Determination of ZIP Code designation applicable to particular purchases; rebuttable presumption of seller’s due diligence.
  43. 48-8-71Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments.
  44. 48-8-72Over-collected sales or use tax.
  45. 48-8-73Immunity from liability for reliance upon erroneous taxability matrix data provided by the state.
  46. 48-8-74Effective date for sales tax rate change.
  47. 48-8-75Purchaser’s immunity from liability for failure to pay correct sales tax under certain circumstances.
  48. 48-8-76Compliance with terms of Streamlined Sales and Use Tax Agreement; relief from certain obligations.
  49. 48-8-77Sourcing; definitions; sales of advertising and promotional direct mail and other direct mail; sales of telecommunications service.
  50. 48-8-77.1Certification of review software by department; relief from liability.
  51. 48-8-78Appropriation for freight and logistic projects.

Artículo 2. JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (LOST)

  1. 48-8-80“Qualified municipality” defined.
  2. 48-8-81Creation of special districts.
  3. 48-8-82Authority to impose joint sales and use tax; rate of tax.
  4. 48-8-82.1One-year increase in tax rate.Derogada
  5. 48-8-83Special districts where joint tax to be levied.
  6. 48-8-83.1Levying and collection of joint tax to be continued.
  7. 48-8-84Resolution by governing authorities of counties and municipalities in special districts imposing tax; time.
  8. 48-8-85Referendum election for imposition of tax; procedures; subsequent elections; expenses.
  9. 48-8-86Adoption of resolution imposing tax by governing authorities of county and municipality; effective dates and applicability; notice to commissioner.
  10. 48-8-87Administration and collection of tax by commissioner; applicability of Article 1 of this chapter; proceeds owed to the state; dealer compensation.
  11. 48-8-88Required information on sales tax returns; purpose.
  12. 48-8-89Distribution and use of proceeds; negotiated certificate of distribution for political subdivisions; absent municipalities; filing of certificates; renegotiations.
  13. 48-8-89.1Procedure for certifying additional qualified municipalities; issuance of new distribution certificate; cessation of authority to collect tax.
  14. 48-8-89.2Distribution of tax proceeds upon qualified municipality ceasing to be qualified.
  15. 48-8-89.3Levy of tax in certain special districts; distribution of proceeds to qualified municipality.
  16. 48-8-90Credit for tax paid in another jurisdiction.
  17. 48-8-91Condition precedent to authority to impose tax after first year; annual adjustment of millage rate; formula; information required on tax bills.
  18. 48-8-92Referendum election to discontinue imposition of tax; ballot question; resubmission of question.
  19. 48-8-93Inapplicability of tax to property ordered and delivered outside taxing special district.
  20. 48-8-94Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax.
  21. 48-8-95Rules and regulations.
  22. 48-8-96Taxation of property in consolidated governments; change in tax rates.
  23. 48-8-97Levy of joint county and municipal sales and use tax by consolidated governments; use of proceeds; referendum.

Artículo 2A. HOMESTEAD OPTION SALES AND USE TAX (HOST) · Parte 1. HOMESTEAD OPTION SALES AND USE TAX

  1. 48-8-100Short title.
  2. 48-8-101Definitions.
  3. 48-8-101.1Equal distribution of homestead option sales and use tax among counties and municipalities.
  4. 48-8-102Creation of special districts; levying of tax; use of proceeds of tax; restriction on levying taxes.
  5. 48-8-103Submission to voters to determine imposition of tax.
  6. 48-8-104Administration and collection of tax; disbursement of proceeds.
  7. 48-8-105Credit for tax paid in another jurisdiction.
  8. 48-8-106Submission to voters of question as to whether to discontinue tax.
  9. 48-8-107Inapplicability of tax to property ordered and delivered outside taxing special district.
  10. 48-8-108Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax.
  11. 48-8-109Rules and regulations.

Artículo 2A. HOMESTEAD OPTION SALES AND USE TAX (HOST) · Parte 2. EQUALIZED HOMESTEAD OPTION SALES TAX

  1. 48-8-109.1Short title.
  2. 48-8-109.2Referendum on suspension of taxation.
  3. 48-8-109.3Creation of special districts; application of tax.
  4. 48-8-109.4Role of election superintendent.
  5. 48-8-109.5Administration and collection of tax; disbursement of proceeds.
  6. 48-8-109.6Credit for tax paid in another jurisdiction.
  7. 48-8-109.7Referendum on discontinuation of taxation; ballot.
  8. 48-8-109.8Inapplicability of tax to property ordered and delivered outside taxing special district.
  9. 48-8-109.9Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax.
  10. 48-8-109.10Rules and regulations.

Artículo 2A. HOMESTEAD OPTION SALES AND USE TAX (HOST) · Parte 3. REVISED HOMESTEAD OPTION SALES AND USE TAX (RHOST)

  1. 48-8-109.15Short title.
  2. 48-8-109.16Approval by electorate of sales and use taxes authorized by this part.
  3. 48-8-109.17Creation of special districts; imposition of local sales and use tax within special district.
  4. 48-8-109.18Petition for referendum to approve tax; ballot question; conduct of election; adoption of resolution.
  5. 48-8-109.19Administration and collection of tax; disbursement of proceeds; remittance of taxes collected.
  6. 48-8-109.20Credit for tax paid in another jurisdiction.
  7. 48-8-109.21Referendum election to decide imposition of tax; procedure.
  8. 48-8-109.22Inapplicability of tax to property ordered and delivered outside taxing special district.
  9. 48-8-109.23Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax.
  10. 48-8-109.24Rules and regulations.

Artículo 2B. SPECIAL DISTRICT OPTION SALES AND USE TAX

  1. 48-8-109.30Creation of special districts.
  2. 48-8-109.31Imposition of special sales and use tax within special district; limited time and purpose.
  3. 48-8-109.32Maximum period of time of the tax; submission to voters to determine imposition of tax; ballot language; expenses of election; resolution.
  4. 48-8-109.33Timing for imposition of tax following approval; termination of tax.
  5. 48-8-109.34Administration and collection of tax.
  6. 48-8-109.35Remittance of taxes collected.
  7. 48-8-109.36Disbursement of proceeds.
  8. 48-8-109.37Credit for tax paid in another jurisdiction.
  9. 48-8-109.38Inapplicability of tax to property ordered and delivered outside taxing special. district.
  10. 48-8-109.39Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax.
  11. 48-8-109.40Rules and regulations.
  12. 48-8-109.41Impact on other taxes.
  13. 48-8-109.42Use of tax proceeds; property tax relief requirements; noncompliance.

Artículo 3. COUNTY SALES AND USE TAXES · Parte 1. COUNTY SPECIAL PURPOSE LOCAL OPTION SALES TAX (SPLOST)

  1. 48-8-110Definitions.
  2. 48-8-110.1Creation of special districts; authority to impose special sales and use tax; rate of tax.
  3. 48-8-111Procedure for imposition of tax; resolution or ordinance; notice to county election superintendent; election.
  4. 48-8-111.1Application of part to consolidated government.
  5. 48-8-112Effective date of tax; termination of tax; limitation on taxation; continuation of tax.
  6. 48-8-113Administration and collection of tax.
  7. 48-8-114Remittance of taxes collected.
  8. 48-8-115Disbursement of proceeds.
  9. 48-8-116Credit for tax paid in another jurisdiction.
  10. 48-8-117Inapplicability of tax to property ordered and delivered outside taxing county.
  11. 48-8-118Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax.
  12. 48-8-119Rules and regulations.
  13. 48-8-120Impact on other taxes.
  14. 48-8-121Use of tax proceeds; requirements for general obligation debt.
  15. 48-8-122Annual reporting to public.
  16. 48-8-123Procedure for modification of infeasible projects previously approved by referendum.
  17. 48-8-124Enforcement.

Artículo 3. COUNTY SALES AND USE TAXES · Parte 2. SALES TAX FOR EDUCATIONAL PURPOSES (ESPLOST)

  1. 48-8-140Authority and legislative intent.
  2. 48-8-141Manner of imposition of tax; report; rate.
  3. 48-8-142Issuance of general obligation debt in conjunction with tax; required contents of resolution and ballot.
  4. 48-8-143Distribution of sales tax for educational purposes.
  5. 48-8-144Local charter schools and state chartered special schools as capital outlay project.

Artículo 3. COUNTY SALES AND USE TAXES · Parte 3. CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX

  1. 48-8-145Definitions.
  2. 48-8-146Imposing taxes for funding coliseum capital outlay projects; tax rate.
  3. 48-8-147Requirements for ordinance or resolution authorizing tax; ballot question; expenses of election; resubmission of question; general obligation debt.
  4. 48-8-148Timing for imposition of tax following approval; termination of tax; maximum general obligation debt and combined rate of taxes; renewal prohibited.
  5. 48-8-149Administration and collection of tax.
  6. 48-8-150Remittance of taxes collected.
  7. 48-8-151Disbursement of proceeds.
  8. 48-8-152Credit for tax paid in another jurisdiction.
  9. 48-8-153Inapplicability of tax to property ordered and delivered outside geographical area of taxing consolidated government.
  10. 48-8-154Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax.
  11. 48-8-155Rules and regulations.
  12. 48-8-156Impact on other taxes.
  13. 48-8-157Use of tax proceeds; requirements for general obligation debt.

Artículo 3A. UNIFORM SALES AND USE TAX ADMINISTRATION

  1. 48-8-160Short title.
  2. 48-8-161Definitions.
  3. 48-8-162Authorization to enter Streamlined Sales and Use Tax Agreement with other states.
  4. 48-8-163Effect upon other statutory provisions.
  5. 48-8-164Purpose.
  6. 48-8-165Benefit is to the state; no individual right to challenge or contest application.
  7. 48-8-166Certified service provider as agent of seller; responsibility for proper functioning of automated systems; failure to meet performance standards by sellers of proprietary systems.
  8. 48-8-167Member of Streamlined Sales Tax Governing Board.

Artículo 4. WATER AND SEWER PROJECTS AND COSTS TAX

  1. 48-8-200Definitions.
  2. 48-8-201Intergovernmental contract for distribution of tax proceeds; approval of referendum by voters; cap on aggregate amount of tax; rate.
  3. 48-8-202Requirement of municipal ordinance or resolution authorizing tax; voter approval; form for ballot.
  4. 48-8-203Timing for imposition of tax following approval; termination of tax.
  5. 48-8-204Administration and collection of tax.
  6. 48-8-205Remittance of taxes collected.
  7. 48-8-206Disbursement of proceeds.
  8. 48-8-207Credit for tax paid in another jurisdiction.
  9. 48-8-208Inapplicability of tax to property ordered and delivered outside taxing municipality.
  10. 48-8-209Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax.
  11. 48-8-210Rules and regulations.
  12. 48-8-211Impact on other taxes.
  13. 48-8-212Use of tax proceeds; requirements for general obligation debt.

Artículo 5. SPECIAL DISTRICT TRANSPORTATION SALES AND USE TAX (TSPLOST) · Parte 1. IN GENERAL

  1. 48-8-240Findings; purpose.
  2. 48-8-241Creation of special districts; tax rate.
  3. 48-8-242Definitions.
  4. 48-8-243Criteria for development of investment list of projects and programs; report; gridlock.

Artículo 5. SPECIAL DISTRICT TRANSPORTATION SALES AND USE TAX (TSPLOST) · Parte 2. ELECTION, IMPOSITION, AND PROCEDURES

  1. 48-8-244Election; ballot.
  2. 48-8-244.1Effect of special district levy on state allocation of funds under Code Section 32-5-27.
  3. 48-8-245Timing for imposition of tax following approval; termination of tax.
  4. 48-8-246Administration and collection of tax.
  5. 48-8-247Remittance of taxes collected.
  6. 48-8-248Disbursement of proceeds.
  7. 48-8-249Use of tax proceeds; contracts; delivery of projects.
  8. 48-8-250Annual reporting to public.
  9. 48-8-251Citizens Review Panel; membership; vacancy; recommendations; report.
  10. 48-8-252Credit for tax paid in another jurisdiction.
  11. 48-8-253Inapplicability of tax to property ordered and delivered outside taxing special district.
  12. 48-8-254Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax.
  13. 48-8-255Rules and regulations.
  14. 48-8-256Allocation or balancing of state and federal funds.

Artículo 5A. SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX · Parte 1. GENERAL PROVISIONS

  1. 48-8-260Definitions.
  2. 48-8-261Creation of special districts; authority to impose a transportation special purpose local option sales and use tax.
  3. 48-8-262Notice; agreement memorializing levy and rate of tax; rate; resolution required.
  4. 48-8-263Ballot question; expenses of election; resubmission of question; general obligation debt.
  5. 48-8-264Timing for imposition of tax following approval; termination of tax; maximum combined rate of taxes; timing for reimposition.
  6. 48-8-264.1Referendum timing.
  7. 48-8-265Administration and collection of tax.
  8. 48-8-266Remittance of taxes collected.
  9. 48-8-267Disbursement of proceeds.
  10. 48-8-268Allocation or balancing of state and federal funds.
  11. 48-8-269Exemption from taxation.
  12. 48-8-269.1Credit for tax paid in another jurisdiction.
  13. 48-8-269.2Inapplicability of tax to property ordered and delivered outside taxing special district.
  14. 48-8-269.3Rules and regulations.
  15. 48-8-269.4Impact on other taxes.
  16. 48-8-269.5Use of tax proceeds; requirements for general obligation debt.
  17. 48-8-269.6Annual reporting to public.

Artículo 5A. SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX · Parte 2. METROPOLITAN COUNTY SPECIAL DISTRICTS

  1. 48-8-269.7Creation of special districts; applicability to metropolitan county special districts.
  2. 48-8-269.8Authority to impose a transportation special purpose local option sales and use tax; notice; meeting; resolution.
  3. 48-8-269.9Ballot question; expenses of election; resubmission of question; general obligation debt.
  4. 48-8-269.10Timing for imposition of tax following approval; termination of tax; maximum combined rate of taxes.
  5. 48-8-269.11Administration and collection of tax.
  6. 48-8-269.12Remittance of taxes collected.
  7. 48-8-269.13Disbursement of proceeds.
  8. 48-8-269.14Allocation or balancing of state and federal funds.
  9. 48-8-269.15Tax imposed.
  10. 48-8-269.16Credit for tax paid in another jurisdiction.
  11. 48-8-269.17Inapplicability of tax to property ordered and delivered outside taxing special district.
  12. 48-8-269.18Rules and regulations.
  13. 48-8-269.19Impact on other taxes.
  14. 48-8-269.20Use of tax proceeds; requirements for general obligation debt.
  15. 48-8-269.21Annual reporting to public.

Artículo 5A. SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX · Parte 3. METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS

  1. 48-8-269.22Creation of special districts; applicability to metropolitan municipality special district.
  2. 48-8-269.23Authority to impose a transportation special purpose local option sales and use tax; notice; meeting; resolution.
  3. 48-8-269.24Ballot question; expenses of election; resubmission of question; general obligation debt.
  4. 48-8-269.25Timing for imposition of tax following approval; termination of tax; maximum combined rate of taxes.
  5. 48-8-269.26Administration and collection of tax.
  6. 48-8-269.27Remittance of taxes collected.
  7. 48-8-269.28Disbursement of proceeds.
  8. 48-8-269.29Allocation or balancing of state and federal funds.
  9. 48-8-269.30Tax imposed.
  10. 48-8-269.31Credit for tax paid in another jurisdiction.
  11. 48-8-269.32Inapplicability of tax to property ordered and delivered outside taxing metropolitan county special district.
  12. 48-8-269.33Rules and regulations.
  13. 48-8-269.34Impact on other taxes.
  14. 48-8-269.35Use of tax proceeds; requirements for general obligation debt.
  15. 48-8-269.36Annual reporting to public.

Artículo 5B. SPECIAL DISTRICTS FOR TRANSIT PURPOSES SALES AND USE TAX (TRANSIT SPLOST) · Parte 1. GENERAL PROVISIONS

  1. 48-8-269.40Definitions.
  2. 48-8-269.41Creation of special districts; authority to impose a transit special purpose local option sales and use tax.
  3. 48-8-269.42Prerequisite for authority to impose tax.

Artículo 5B. SPECIAL DISTRICTS FOR TRANSIT PURPOSES SALES AND USE TAX (TRANSIT SPLOST) · Parte 2. NEIGHBORING COUNTIES AND SPECIAL DISTRICTS OUTSIDE NONATTAINMENT AREAS

  1. 48-8-269.43Notice; meeting; intergovernmental agreement.
  2. 48-8-269.44Ballot question; expenses of election; resubmission of question; general obligation debt.

Artículo 5B. SPECIAL DISTRICTS FOR TRANSIT PURPOSES SALES AND USE TAX (TRANSIT SPLOST) · Parte 3. SPECIAL DISTRICTS WITHIN NONATTAINMENT AREAS

  1. 48-8-269.45Notice; meeting; resolution authorizing referendum.
  2. 48-8-269.46Ballot question; expenses of election; resubmission of question; general obligation debt.

Artículo 5B. SPECIAL DISTRICTS FOR TRANSIT PURPOSES SALES AND USE TAX (TRANSIT SPLOST) · Parte 4. PROCEDURES FOR LEVY OF A TAX FOR TRANSIT PROJECTS

  1. 48-8-269.47Tax rate; timing for imposition of tax following approval; termination of tax; timing for reimposition of tax.
  2. 48-8-269.48Administration and collection of tax.
  3. 48-8-269.49Remittance of taxes collected.
  4. 48-8-269.50Disbursement of proceeds.
  5. 48-8-269.51Allocation or balancing of state and federal funds.
  6. 48-8-269.52Exemption from taxation.
  7. 48-8-269.53Credit for tax paid in another jurisdiction.
  8. 48-8-269.54Inapplicability of tax to property ordered and delivered outside taxing special district.
  9. 48-8-269.55Rules and regulations.
  10. 48-8-269.56Impact on other taxes.
  11. 48-8-269.57Use of tax proceeds; requirements for general obligation debt.
  12. 48-8-269.58Annual reporting to public.

Artículo 6. GEORGIA TOURISM DEVELOPMENT

  1. 48-8-270Short title.
  2. 48-8-271Definitions.
  3. 48-8-272Purpose; legislative findings.
  4. 48-8-273Tourism attractions agreements; execution; 10-year term; sales and use tax refund; administrative regulations.
  5. 48-8-274Standards for filing tourism attraction project applications; analysis of projects by independent consultants; conditions of eligibility and approval.
  6. 48-8-275Authority of Department of Community Affairs to enter into agreements with approved companies; required terms and provisions of agreements.
  7. 48-8-276Compliance subject to review by Department of Community Affairs; failure to abide by terms of agreement.
  8. 48-8-277Transfer of rights, duties, and obligations to successor company.