Georgia § 48-8-120 Impact on other taxes

Georgia Statutes

§ 48-8-120 — Impact on other taxes

Georgia § 48-8-120

Title48

This text of Georgia § 48-8-120 (Impact on other taxes) 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. § 48-8-120 (2026).

Text

Except as provided in Code Section 48-8-6 , the tax authorized by this part shall be in addition to any other local sales and use tax. Except as provided in Code Section 48-8-6 , the imposition of any other local sales and use tax within a county or qualified municipality within a special district shall not affect the authority of such a county to impose the tax authorized by this part and the imposition of the tax authorized by this part shall not affect the imposition of any otherwise authorized local sales and use tax within the county within the special district.

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Except as provided in Code Section 48-8-6 , the tax authorized by this part shall be in addition to any other local sales and use tax. Except as provided in Code Section 48-8-6 , the imposition of any other local sales and use tax within a county or qualified municipality within a special district shall not affect the authority of such a county to impose the tax authorized by this part and the imposition of the tax authorized by this part shall not affect the imposition of any otherwise authorized local sales and use tax within the county within the special district.