Georgia § 48-8-110-1 Creation of special districts; authority to impose special sales and use tax; rate of tax

Georgia Statutes

§ 48-8-110-1 — Creation of special districts; authority to impose special sales and use tax; rate of tax

Georgia § 48-8-110-1

Title48

This text of Georgia § 48-8-110-1 (Creation of special districts; authority to impose special sales and use tax; rate of tax) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-8-110-1 (2026).

Text

(a)Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of the 159 special districts.

(b)When the imposition of a special district sales and use tax is authorized according to the procedures provided in this part within a special district, the governing authority of any county in this state may, subject to the requirement of referendum approval and the other requirements of this part, impose within the special district a special sales and use tax for a limited period of time which tax shall be known as the county special purpose local option sales tax.

(c)

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(a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of the 159 special districts. (b) When the imposition of a special district sales and use tax is authorized according to the procedures provided in this part within a special district, the governing authority of any county in this state may, subject to the requirement of referendum approval and the other requirements of this part, impose within the special district a special sales and use tax for a limited period of time which tax shall be known as the county special purpose local option sales tax. (c) Except as provided in subsection (d) of this Code section, any tax imposed under this part shall be at the rate of 1 percent. Except as to rate, a tax imposed under this part shall correspond to the tax imposed by Article 1 of this chapter. No item or transaction which is not subject to taxation under Article 1 of this chapter shall be subject to a tax imposed under this part, except that a tax imposed under this part shall apply to sales of motor fuels as prepaid local tax as that term is defined in Code Section 48-8-2 and shall be applicable to the sale of food and food ingredients and alcoholic beverages as provided for in Code Section 48-8-3 . (d) On or after July 1, 2015, such sales and use tax levied on sales of motor fuels as defined in Code Section 48-9-2 shall be at the rate of 1 percent of the retail sales price of the motor fuel which is not more than $3.00 per gallon.

Legislative History

Amended by 2015 Ga. Laws 46,§ 5-10, eff. 7/1/2015. Amended by 2010 Ga. Laws 507,§ 24, eff. 7/1/2011. Amended by 2009 Ga. Laws 8,§ 48, eff. 4/14/2009. Amended by 2007 Ga. Laws 209,§ 8, eff. 1/1/2008. Renumbered from § 48-8-110 and amended by 2004 Ga. Laws 443, § 8, eff. 7/1/2004.