reglab/housing_qa huggingface dataset:
GA Code § 48-8-269.36 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5A - Special District Mass Transportation Sales and Use Tax|Part 3 - Metropolitan Municipality Special Districts|§ 48-8-269.36. Publication of Nontechnical Report Showing Costs and Expenditures for Each Purpose for Which Tax Imposed

 Not later than December 31 of each year, the governing authority of the municipality receiving any proceeds from the tax under this part shall publish annually, in a newspaper of general circulation in the boundaries of such municipality, a simple, nontechnical report which shows for each purpose in the resolution calling for the imposition of the tax the original estimated cost, the current estimated cost if it is not the original estimated cost, amounts expended in prior years, and amounts expended in the current year. The report shall also include a statement of what corrective action the municipality intends to implement with respect to each purpose which is underfunded or behind schedule and a statement of any surplus funds which have not been expended for a purpose.    (Code 1981, §48-8-269.36, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.9999, was redesignated as Code Section 48-8-269.36.
GA Code § 48-8-269.40 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5B - Special Districts for Transit Purposes (Transit Splost)|Part 1 - General Provisions|§ 48-8-269.40. Definitions

 As used in this article, the term:    "Authority" means the Atlanta-region Transit Link "ATL" Authority created pursuant to Chapter 39 of Title 50.   "County" means any county created under the Constitution or laws of this state.   "Dealer" shall have the same meaning as provided for in paragraph (8) of Code Section 48-8-2.   "Intergovernmental agreement" means a contract entered into pursuant to Article IX, Section III, Paragraph I of the Constitution.   "Nonattainment area" means those counties currently having or previously designated as having excess levels of ozone, carbon monoxide, or particulate matter in violation of the standards in the federal Clean Air Act, as amended in 1990 and codified at 42 U.S.C.A. Sections 7401 to 7671q and which fall under the jurisdiction exercised by the Atlanta-region Transit Link "ATL" Authority or any predecessor authority as described in Article 2 of Chapter 39 of Title 50.   "Qualified municipality" means a qualified municipality as defined in paragraph (4) of Code Section 48-8-110 and which is located wholly or partly within a special district.   "Regional transit plan" means the official multiyear plan for transit services and facilities adopted pursuant to Code Section 50-39-12.   "Transit" means regular, continuing shared-ride or shared-use surface transportation services that are made available by a public entity and are open to the general public or open to a segment of the general public defined by age, disability, or low income. Such term includes services or systems operated by or under contract with the state, a public agency or authority, a county or municipality, a community improvement district, or any other similar public entity of this state and all accompanying infrastructure and services necessary to provide access to these modes of transportation. Such term excludes charter or sightseeing services, school bus services, courtesy shuttle and intra-facility or terminal services, limousine carriers, and ride share network services, transportation referral services, and taxi services not paid for by a public entity.   "Transit projects" means and includes purposes to establish, enhance, operate, and maintain, or improve access to transit, including general obligation debt and other multiyear obligations issued to finance such projects, the operations and maintenance of such projects once constructed, and the contracted purchase of transit services from providers without direct capital investment.     (Code 1981, §48-8-269.40, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)
GA Code § 48-8-269.41 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5B - Special Districts for Transit Purposes (Transit Splost)|Part 1 - General Provisions|§ 48-8-269.41. Transit Special Purpose Local Option Sales and Use Tax

  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.     Any two or more neighboring counties which are not located within a nonattainment area may, by following the procedures required by Part 2 of this article, impose within their respective special districts a transit special purpose local option sales and use tax, the proceeds of which shall be used only for transit projects.   Any county located in a nonattainment area may, by following the procedures required by Part 3 of this article, impose within the special district a transit special purpose local option sales and use tax, the proceeds of which shall be used only for transit projects.       (Code 1981, §48-8-269.41, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)
GA Code § 48-8-269.42 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5B - Special Districts for Transit Purposes (Transit Splost)|Part 1 - General Provisions|§ 48-8-269.42. Referendum on Taxes; Impact of Passage of Resolution

 Prior to the issuance of any call for the referendum by any county that desires to levy a tax for transit projects authorized under this article, the county shall determine whether the region has proposed a referendum on a tax under Article 5 of this chapter. This determination shall be based on whether, pursuant to paragraphs (2) and (3) of subsection (c) of Code Section 48-8-245, a majority of the governing authorities of counties within the region containing the county proposing the tax have passed resolutions calling for the levy of a tax under Article 5 of this chapter. If a majority of the governing authorities of the counties in the region have passed such a resolution, the county proposing a tax under this article shall postpone the referendum under this part until the regional referendum has been decided. No ballot shall propose a tax under this article and under Article 5 of this chapter at the same election.    (Code 1981, §48-8-269.42, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)
GA Code § 48-8-269.47 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5B - Special Districts for Transit Purposes (Transit Splost)|Part 4 - Procedures for Levy of a Tax for Transit Projects|§ 48-8-269.47. Tax Rate; Procedure for Imposition of Tax

  Any tax approved under this article shall be at a rate of up to 1 percent and may be in increments of 0.05 percent.     If the imposition of a tax under this article is approved at the election as provided for pursuant to this article, the tax shall be imposed on the first day of the next succeeding calendar quarter which begins more than 80 days after the date of the election at which the tax was approved by the voters.   With respect to services which are regularly billed on a monthly basis, however, the resolution shall become effective with respect to and the tax shall apply to services billed on or after the effective date specified in paragraph (1) of this subsection.     The tax shall cease to be imposed on the final day of the maximum period of time specified for the imposition of the tax.   At any point in time within two years of the expiration date of a tax under this article, proceedings for the reimposition of a tax under this article may be initiated in the same manner as provided in this article for initial imposition of such tax.     (Code 1981, §48-8-269.47, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)
GA Code § 48-8-269.48 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5B - Special Districts for Transit Purposes (Transit Splost)|Part 4 - Procedures for Levy of a Tax for Transit Projects|§ 48-8-269.48. Administration and Collection of Tax

 A tax levied pursuant to this article shall be exclusively administered and collected by the commissioner to be used within the special district or special districts imposing the tax for the transit projects specified in the resolution calling for the imposition of the tax. Such administration and collection shall be accomplished in the same manner and subject to the same applicable provisions, procedures, and penalties provided in Article 1 of this chapter; provided, however, that all moneys collected from each taxpayer by the commissioner shall be applied first to such taxpayer's liability for taxes owed the state; and provided, further, that the commissioner may rely upon a representation by or on behalf of the special district or the Secretary of State that such a tax has been validly imposed, and the commissioner and the commissioner's agents shall not be liable to any person for collecting any such tax which was not validly imposed. Dealers shall be allowed a percentage of the amount of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if such amount is not delinquent at the time of payment. The deduction shall be at the rate and subject to the requirements specified under subsections (b) through (f) of Code Section 48-8-50.    (Code 1981, §48-8-269.48, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)
GA Code § 48-8-269.49 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5B - Special Districts for Transit Purposes (Transit Splost)|Part 4 - Procedures for Levy of a Tax for Transit Projects|§ 48-8-269.49. Sales Tax Return; Requirements

 Each sales tax return remitting taxes collected under this article shall separately identify the location of each transaction at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each such location for the period covered by the return in order to facilitate the determination by the commissioner that all taxes imposed by this article are collected and distributed according to situs of sale.    (Code 1981, §48-8-269.49, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)
GA Code § 48-8-269.50 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5B - Special Districts for Transit Purposes (Transit Splost)|Part 4 - Procedures for Levy of a Tax for Transit Projects|§ 48-8-269.50. Disbursement of Proceeds

  The proceeds of the tax collected by the commissioner in each special district qualified to levy the tax under Part 2 of this article shall be disbursed as soon as practicable after collection as follows:   One percent of the amount collected shall be paid into the general fund of the state treasury in order to defray the costs of administration; and   Except for the percentage provided in paragraph (1) of this subsection, the remaining proceeds of the tax shall be distributed pursuant to the terms of the intergovernmental agreement.     The proceeds of the tax collected by the commissioner in each special district qualified to levy the tax under Part 3 of this article shall be disbursed as soon as practicable after collection as follows:   One percent of the amount collected shall be paid into the general fund of the state treasury in order to defray the costs of administration; and   Except for the percentage provided in paragraph (1) of this subsection, the remaining proceeds of the tax shall be distributed to the special district for the transit projects specified in the resolution calling for the imposition of the tax.       (Code 1981, §48-8-269.50, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)
GA Code § 48-8-269.51 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5B - Special Districts for Transit Purposes (Transit Splost)|Part 4 - Procedures for Levy of a Tax for Transit Projects|§ 48-8-269.51. Allocation or Balancing of Funds

  The proceeds of a tax under this article shall not be subject to any allocation or balancing of state and federal funds provided for by general law, and such proceeds shall not be considered or taken into account in any such allocation or balancing.   The approval of the tax under this article shall not in any way diminish the percentage of state or federal funds allocated to any of the local governments under Code Section 32-5-27 or Chapter 39 of Title 50 within the special district levying the tax.     (Code 1981, §48-8-269.51, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)
GA Code § 48-8-269.52 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5B - Special Districts for Transit Purposes (Transit Splost)|Part 4 - Procedures for Levy of a Tax for Transit Projects|§ 48-8-269.52. Exemption From Taxation

  Except as to rate, a tax imposed under this article 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 article, except that a tax imposed under this article shall not apply to:   The sale or use of any type of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, or locomotives;   The sale or use of jet fuel;   The sale or use of fuel that is used for propulsion of motor vehicles on the public highways;   The sale or use of energy used in the manufacturing or processing of tangible goods primarily for resale, as such sale or use is described in Code Section 48-8-3.2;   The sale or use of motor fuel, as defined under paragraph (9) of Code Section 48-9-2, for public mass transit; or   The purchase or lease of any motor vehicle pursuant to Code Section 48-5C-1.     Except as otherwise specifically provided in this article, the tax imposed pursuant to this article shall be subject to any sales and use tax exemption which is otherwise imposed by law; provided, however, that the tax levied by this article shall be applicable to the sale of food and food ingredients as provided for in paragraph (57) of Code Section 48-8-3.     (Code 1981, §48-8-269.52, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)
GA Code § 48-8-269.53 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5B - Special Districts for Transit Purposes (Transit Splost)|Part 4 - Procedures for Levy of a Tax for Transit Projects|§ 48-8-269.53. Tax Credits

 Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within this state or in a tax jurisdiction outside this state, the tax may be credited against the tax authorized to be imposed by this article upon the same property. If the amount of sales or use tax so paid is less than the amount of the tax due under this article, the purchaser shall pay an amount equal to the difference between the amount paid in the other tax jurisdiction and the amount due under this article. The commissioner may require such proof of payment in another local tax jurisdiction as he or she deems necessary and proper. No credit shall be granted, however, against the tax under this article for tax paid in another jurisdiction if the tax paid in such other jurisdiction is used to obtain a credit against any other local sales and use tax levied in the county or in a special district which includes the county.    (Code 1981, §48-8-269.53, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)
GA Code § 48-8-269.54 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5B - Special Districts for Transit Purposes (Transit Splost)|Part 4 - Procedures for Levy of a Tax for Transit Projects|§ 48-8-269.54. Purchases Outside Geographical Area

 No tax shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the special district in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller's vehicle, United States mail, or common carrier or by private or contract carrier.    (Code 1981, §48-8-269.54, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)
GA Code § 48-8-269.55 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5B - Special Districts for Transit Purposes (Transit Splost)|Part 4 - Procedures for Levy of a Tax for Transit Projects|§ 48-8-269.55. Regulatory Authority

 The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the tax.    (Code 1981, §48-8-269.55, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)
GA Code § 48-8-269.56 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5B - Special Districts for Transit Purposes (Transit Splost)|Part 4 - Procedures for Levy of a Tax for Transit Projects|§ 48-8-269.56. Provisions Create Additional Tax

 Except as provided in Code Section 48-8-6, the tax authorized under this part shall be in addition to any other local sales and use tax. Except as otherwise provided in this article and 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 a county to impose the tax authorized under this article, and the imposition of the tax authorized under this article shall not affect the imposition of any otherwise authorized local sales and use tax within the special district.    (Code 1981, §48-8-269.56, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)
GA Code § 48-8-269.58 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5B - Special Districts for Transit Purposes (Transit Splost)|Part 4 - Procedures for Levy of a Tax for Transit Projects|§ 48-8-269.58. Annual Reporting to Public via Newspaper

 Not later than December 31 of each year, the governing authority of the county receiving any proceeds from the tax under this part shall publish annually, in a newspaper of general circulation in the boundaries of such county, a simple, nontechnical report which shows for each transit project in the resolution calling for the imposition of the tax the original estimated cost, the current estimated cost if it is not the original estimated cost, amounts expended in prior years, and amounts expended in the current year. The report shall also include a statement of what corrective action the county intends to implement with respect to each project which is underfunded or behind schedule and a statement of any surplus funds which have not been expended for a purpose.    (Code 1981, §48-8-269.58, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)
GA Code § 49-5-130 (2021)
2021 Georgia Code|Title 49 - Social Services|Chapter 5 - Programs and Protection for Children and Youth|Article 6 - Programs and Protection for Children|Part 1 - Governor's Office for Children and Families|§ 49-5-130. Legislative Findings and Intent

 The General Assembly finds and declares:    That the future of this state depends on our supporting and nurturing the creation and development of strong, safe, stable, and successful families. Therefore, the General Assembly is committed to ensuring the provision of appropriate services to children, youth, and families. The intent of this article is to provide for the effective coordination and communication between providers of prevention and early intervention services for children and youth and juvenile justice and child welfare systems at all levels of state government;   That consolidating multiple child welfare and juvenile justice funding and policy agencies into a single agency with authority to address the needs of at-risk children from birth through adolescence will create a more unified, consistent approach to addressing the needs of our state's children and youth; and   Its intent to reduce the number of children committed by the courts to institutions operated by the Department of Juvenile Justice and the Department of Human Services or other state agencies and to provide a preventive, comprehensive plan for the development of community based alternatives so that children who have committed delinquent acts and children who are at risk of becoming dependents of state government and its institutions may not have to be committed to a state detention facility or other such facility. Additionally, it is the intent of this part to provide for noninstitutional disposition options in any case before the juvenile court where such disposition is deemed to be in the best interest of the child and of the community.     (Code 1981, §49-5-130, enacted by Ga. L. 2008, p. 568, § 9/HB 1054; Ga. L. 2009, p. 453, § 2-2/HB 228; Ga. L. 2013, p. 141, § 49/HB 79.)    The 2013 amendment,  effective April 24, 2013, part of an Act to revise, modernize, and correct the Code, revised language in paragraph (3).
GA Code § 49-5-131 (2021)
2021 Georgia Code|Title 49 - Social Services|Chapter 5 - Programs and Protection for Children and Youth|Article 6 - Programs and Protection for Children|Part 1 - Governor's Office for Children and Families|§ 49-5-131. (Effective Until July 1, 2022.) Definitions

 As used in this part, the term:    "Board" means the advisory board to the Governor's Office for Children and Families created pursuant to Code Section 49-5-134.   "Child" means a person under the age of 17 years who is alleged to have committed a delinquent act or a person under the age of 18 years who is alleged to be a dependent child or is alleged to be a child in need of services as those terms are defined by Code Section 15-11-2.   "Director" means the executive director of the Governor's Office for Children and Families.   "Fund" means the Children's Trust Fund created pursuant to Code Section 19-14-20.   "Neglect" means harm to a child's health or welfare by a person responsible for the child's health or welfare which occurs through negligent treatment, including the failure to provide adequate food, clothing, shelter, or medical care.   "Office" means the Governor's Office for Children and Families created pursuant to Code Section 49-5-132.   "Prevention program" means a system of direct provision of child abuse and neglect prevention services to a child, parent, or guardian and may include research or educational programs related to prevention of child abuse and neglect.     (Code 1981, §49-5-131, enacted by Ga. L. 2008, p. 568, § 9/HB 1054; Ga. L. 2009, p. 8, § 49/SB 46; Ga. L. 2013, p. 294, § 4-59/HB 242.)   Editor's notes.   - Ga. L. 2013, p. 24, § 5-1/HB 242, not codified by the General Assembly, provides that: "This Act shall become effective on January 1, 2014, and shall apply to all offenses which occur and juvenile proceedings commenced on and after such date. Any offense occurring before January 1, 2014, shall be governed by the statute in effect at the time of such offense and shall be considered a prior adjudication for the purpose of imposing a disposition that provides for a different penalty for subsequent adjudications, of whatever class, pursuant to this Act. The enactment of this Act shall not affect any prosecutions for acts occurring before January 1, 2014, and shall not act as an abatement of any such prosecutions."