Georgia § 48-8-261 Creation of special districts; authority to impose a transportation special purpose local option sales and use tax

Georgia Statutes

§ 48-8-261 — Creation of special districts; authority to impose a transportation special purpose local option sales and use tax

Georgia § 48-8-261

Title48

This text of Georgia § 48-8-261 (Creation of special districts; authority to impose a transportation special purpose local option sales and use 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. § 48-8-261 (2026).

Text

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

(b)Any county:

(1)That is not located within a special district levying a special sales and use tax pursuant to Article 5 of this chapter;

(2)That is not defined as a metropolitan county special district that is governed by the provisions of Part 2 of this article; and (3) In which a tax is currently being levied and collected pursuant to:

(A)Part 1 of Article 3 of this chapter;

(B)A local constitutional amendment for purposes of a metropolitan area system of public

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(a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, 159 special districts are created within this state. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of the 159 special districts created. (b) Any county: (1) That is not located within a special district levying a special sales and use tax pursuant to Article 5 of this chapter; (2) That is not defined as a metropolitan county special district that is governed by the provisions of Part 2 of this article; and (3) In which a tax is currently being levied and collected pursuant to: (A) Part 1 of Article 3 of this chapter; (B) A local constitutional amendment for purposes of a metropolitan area system of public transportation set out at Ga. L. 1964, p. 1008, and the laws enacted pursuant to such local constitutional amendment; or (C) Code Section 48-8-96 may, by following the procedures required by this part, impose for a limited period of time within the special district under this part a transportation special purpose local option sales and use tax, the proceeds of which shall be used only for transportation purposes. (c) At any time, more than one tax under this part shall be authorized to be imposed concurrently within a special district as long as the combined rate of the taxes does not exceed 1 percent.

Legislative History

Amended by 2017 Ga. Laws 54,§ 2, eff. 5/1/2017. Amended by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016. Added by 2015 Ga. Laws 301,§ 2, eff. 7/1/2015. Added by 2015 Ga. Laws 46,§ 7-5, eff. 7/1/2015.