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us-ga/statute/48/chapter-8/part-2/article-2 — Joint County and Municipal Sales and Use Tax (LOST) · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-8
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(part-2)
Joint County and Municipal Sales and Use Tax (LOST)
23 sections
48-8-80
“Qualified municipality” defined.
48-8-81
Creation of special districts.
48-8-82
Authorization of counties and municipalities to impose joint sales and use tax; rate; applicability to sales of motor fuels and food and beverages.
48-8-82.1
[Repealed] One-year increase in tax rate.
48-8-83
Special districts where joint tax to be levied.
48-8-83.1
Levying and collection of joint tax to be continued.
48-8-84
Resolution by governing authorities of counties and municipalities in special districts imposing tax; time.
48-8-85
Referendum election to decide imposition of tax; procedure; resolution; call for election; publication; ballot; result; subsequent elections; declaration and certification of result; expense.
48-8-86
Adoption of resolution imposing tax by governing authorities of county and municipality; time; effective date in general and with respect to services billed monthly; certified copy of resolution to commissioner.
48-8-87
Administration and collection of tax by commissioner; applicability of Article 1 of this chapter; first application of moneys to taxpayers’ state tax liabilities; compensation of dealers if payments not delinquent; rate.
48-8-88
Required information on sales tax returns; purpose.
48-8-89
Distribution and use of proceeds; certificate specifying percentage of proceeds for each political subdivision; determination of proceeds for absent municipalities; procedure for filing certificates; effect of failure to file; renegotiation of certificate.
48-8-89.1
Procedure for certifying additional qualified municipalities; issuance of new distribution certificate; cessation of authority to collect tax ceases upon failure to file new certificate.
48-8-89.2
Distribution of tax proceeds upon qualified municipality ceasing to be qualified.
48-8-89.3
Levy of tax in certain special districts; distribution of proceeds to qualified municipality.
48-8-90
Crediting of tax paid by purchaser in another tax jurisdiction; payment of difference between lesser similar tax payment and tax imposed by article; proof of payment; limitation on credit.
48-8-91
Condition precedent to authority to impose tax following first year of imposition; annual adjustment of millage rate for ad valorem taxation of tangible personal property; formula; information required on tax bills; effect on tax bills when millage rate is zero.
48-8-92
Referendum election to decide discontinuing imposition of tax; procedure; resolution; call for election; publication; ballot; result; subsequent elections; declaration and certification of result; expense.
48-8-93
Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery.
48-8-94
Taxability of building and construction materials sold or used under contract entered into prior to approval of tax levy.
48-8-95
Authorization of commissioner to promulgate rules and regulations.
48-8-96
Taxation of property in consolidated governments; change in tax rates.
48-8-97
Levy of joint county and municipal sales and use tax by consolidated governments; use of proceeds; referendum.
