Georgia § 48-8-82 Authority to impose joint sales and use tax; rate of tax

Georgia Statutes

§ 48-8-82 — Authority to impose joint sales and use tax; rate of tax

Georgia § 48-8-82

Title48

This text of Georgia § 48-8-82 (Authority to impose joint 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. § 48-8-82 (2026).

Text

(a)When the imposition of a joint county and municipal sales and use tax is authorized according to the procedures provided in this article within a special district, the county whose geographical boundary is conterminous with that of the special district and each qualified municipality located wholly or partially within the special district shall levy a joint sales and use tax at the rate of 1 percent, except as provided in subsection (b) of this Code section. Except as to rate, the joint tax shall correspond to the tax imposed and administered by Article 1 of this chapter. No item or transaction which is not subject to taxation by Article 1 of this chapter shall be subject to the tax levied pursuant to this article, except that the joint tax provided in this article shall be applicable

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(a) When the imposition of a joint county and municipal sales and use tax is authorized according to the procedures provided in this article within a special district, the county whose geographical boundary is conterminous with that of the special district and each qualified municipality located wholly or partially within the special district shall levy a joint sales and use tax at the rate of 1 percent, except as provided in subsection (b) of this Code section. Except as to rate, the joint tax shall correspond to the tax imposed and administered by Article 1 of this chapter. No item or transaction which is not subject to taxation by Article 1 of this chapter shall be subject to the tax levied pursuant to this article, except that the joint tax provided in this article shall be applicable to: (1) The sale of motor fuels as prepaid local tax as that term is defined in Code Section 48-8-2 ; (2) The sale of food and food ingredients and alcoholic beverages only to the extent provided for in paragraph (57) of Code Section 48-8-3 ; and (3) The sale or use of jet fuel as such term is defined in Code Section 48-8-2 , to the extent allowed pursuant to Code Section 48-8-3.5 . (b) On or after July 1, 2015, such joint 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; provided, however, that, in any consolidated government levying a joint sales and use tax at 2 percent pursuant to Code Section 48-8-96 , on or after July 1, 2015, any such joint sales and use tax levied on sales of motor fuels as defined in Code Section 48-9-2 shall be at the rate of 2 percent of the retail sales price of the motor fuel which is not more than $3.00 per gallon.

Legislative History

Amended by 2024 Ga. Laws 701,§ 5, eff. 7/1/2024. Amended by 2018SP1 Ga. Laws 3,§ 3-5, eff. 12/1/2018. Amended by 2015 Ga. Laws 301,§ 1, eff. 7/1/2015. Amended by 2015 Ga. Laws 46,§ 5-8, eff. 7/1/2015. Amended by 2010 Ga. Laws 507,§ 19, eff. 7/1/2011. Amended by 2009 Ga. Laws 8,§ 48, eff. 4/14/2009. Amended by 2007 Ga. Laws 209,§ 4, eff. 1/1/2008.