reglab/housing_qa huggingface dataset:
GA Code § 48-8-109.17 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 3 - Revised Homestead Option Sales and Use Tax|§ 48-8-109.17. Creation of Special Districts; Imposition of Local Sales and Use Tax Within Special District

  Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of one of the 159 special districts.   When the imposition of a local sales and use tax is authorized according to the procedures provided in this part within a special district, the county whose geographical boundary is conterminous with that of the special district shall levy a local sales and use tax at the same rate as provided in Part 1 of this article. Except as otherwise provided in this part, the local sales and use tax shall correspond to the tax imposed and administered by Part 1 of this article. The local sales and use tax levied pursuant to this part shall apply to all items and transactions subject to taxation pursuant to Part 1 of this article. No item or transaction which is not subject to taxation pursuant to Part 1 of this article shall be subject to the tax levied pursuant to this part.   No sales and use tax shall be levied in a special district under this part in which a tax is levied and collected under Article 2 of this chapter.     (Code 1981, §48-8-109.17, enacted by Ga. L. 2020, p. 674, § 1/HB 1102.)
GA Code § 48-8-109.20 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 3 - Revised Homestead Option Sales and Use Tax|§ 48-8-109.20. Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property

 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 sales and use tax may be credited against the sales and use tax authorized to be imposed by this part upon the same property. If the amount of sales or use tax so paid is less than the amount of the use tax due under this part, 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 part. The commissioner may require such proof of payment in another local tax jurisdiction as the commissioner deems necessary and proper. No credit shall be granted, however, against the sales and use tax imposed under this part for tax paid in another jurisdiction if the sales and use tax paid in such other jurisdiction is used to obtain a credit against any other local sales and use tax levied in the special district or in the county which is conterminous with the special district; and sales and use taxes so paid in another jurisdiction shall be credited first against the sales and use tax levied under this part and then against the sales and use tax levied under Article 3 of this chapter, if applicable.    (Code 1981, §48-8-109.20, enacted by Ga. L. 2020, p. 674, § 1/HB 1102.)
GA Code § 48-8-109.22 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 3 - Revised Homestead Option Sales and Use Tax|§ 48-8-109.22. Property Ordered by and Delivered to Purchaser at Point Outside Geographical Area of Special District in Which Tax Imposed

 No sales and use tax provided for in this part 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 sales and use tax is imposed under this part 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 licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.    (Code 1981, §48-8-109.22, enacted by Ga. L. 2020, p. 674, § 1/HB 1102.)
GA Code § 48-8-109.23 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 3 - Revised Homestead Option Sales and Use Tax|§ 48-8-109.23. Building and Construction Materials

  As used in this Code section, the term "building and construction materials" means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, and any other leased or purchased articles when the materials, supplies, fixtures, equipment, or articles are to be utilized or consumed during construction or are to be incorporated into construction work pursuant to a bona fide written construction contract.   No sales and use tax provided for in this part shall be imposed in a special district upon the sale or use of building and construction materials when the contract pursuant to which the materials are purchased or used was advertised for bid prior to approval of the levy of the sales and use tax by the county whose geographical boundary is conterminous with that of the special district and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the sales and use tax.     (Code 1981, §48-8-109.23, enacted by Ga. L. 2020, p. 674, § 1/HB 1102.)
GA Code § 48-8-109.24 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 2A - Homestead Option Sales and Use Tax (Host)|Part 3 - Revised Homestead Option Sales and Use Tax|§ 48-8-109.24. Rules and Regulations

 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 sales and use tax authorized to be imposed by this part.    (Code 1981, §48-8-109.24, enacted by Ga. L. 2020, p. 674, § 1/HB 1102.)
GA Code § 48-8-110 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3 - County Sales and Use Taxes|Part 1 - County Special Purpose Local Option Sales Tax (Splost)|§ 48-8-110. Definitions

 As used in this part, the term:    "Capital outlay project" means major, permanent, or long-lived improvements or betterments, such as land and structures, such as would be properly chargeable to a capital asset account and as distinguished from current expenditures and ordinary maintenance expenses. Such term shall include, but not be limited to, roads, streets, bridges, police cars, fire trucks, ambulances, garbage trucks, and other major equipment.   "County-wide project" means a capital outlay project or projects as defined in paragraph (1) of this Code section of the county for the use or benefit of the citizens of the entire county and is further defined as follows:   "Level one county-wide project" means a county-wide project or projects of the county to carry out functions on behalf of the state and is limited to a county courthouse; a county administrative building primarily for county constitutional officers or elected officials; a county or regional jail, correctional institution, or other detention facility; a county health department facility; or any combination of such projects; and   "Level two county-wide project" means a county-wide project or projects of the county or one or more municipalities, other than a level one county-wide project, which project or projects are to be owned or operated or both either by the county, one or more municipalities, or any combination thereof.     "Intergovernmental agreement" means a contract entered into pursuant to Article IX, Section III, Paragraph I of the Constitution between a county and one or more qualified municipalities located within the special district containing a combined total of no less than 50 percent of the aggregate municipal population located within the special district.   "Qualified municipality" means only those incorporated municipalities which provide at least three of the following services, either directly or by contract:   Law enforcement;   Fire protection (which may be furnished by a volunteer fire force) and fire safety;   Road and street construction or maintenance;   Solid waste management;   Water supply or distribution or both;   Waste-water treatment;   Storm-water collection and disposal;   Electric or gas utility services;   Enforcement of building, housing, plumbing, and electrical codes and other similar codes;   Planning and zoning;   Recreational facilities; or   Library.       (Code 1981, §48-8-110, enacted by Ga. L. 2004, p. 69, § 8.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2009, "Article IX" was substituted for "Article XI" in paragraph (3).   Editor's notes.   - Ga. L. 2004, p. 69, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Taxation, Financing, and Service Delivery Revision Act of 2004.'"
GA Code § 48-8-110.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3 - County Sales and Use Taxes|Part 1 - County Special Purpose Local Option Sales Tax (Splost)|§ 48-8-110.1. Authorization for County Special Purpose Local Option Sales Tax; Subjects of Taxation; Applicability to Sales of Motor Fuels and Food and Beverages

  Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of the 159 special districts.   When the imposition of a special district sales and use tax is authorized according to the procedures provided in this part within a special district, the governing authority of any county in this state may, subject to the requirement of referendum approval and the other requirements of this part, impose within the special district a special sales and use tax for a limited period of time which tax shall be known as the county special purpose local option sales tax.   Except as provided in subsection (d) of this Code section, any tax imposed under this part shall be at the rate of 1 percent. Except as to rate, a tax imposed under this part 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 part, except that a tax imposed under this part shall apply to sales of motor fuels as prepaid local tax as that term is defined in Code Section 48-8-2 and shall be applicable to the sale of food and food ingredients and alcoholic beverages as provided for in Code Section 48-8-3.   On or after July 1, 2015, such 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.     (Code 1981, §48-8-110, enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 1989, p. 62, § 11; Ga. L. 1991, p. 87, § 4; Ga. L. 1996, p. 1, § 4; Code 1981, §48-8-110.1, as redesignated by Ga. L. 2004, p. 69, § 8; Ga. L. 2007, p. 309, § 8/HB 219; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2010, p. 662, § 24/HB 1221; Ga. L. 2015, p. 236, § 5-10/HB 170.)   Editor's notes.   - Ga. L. 2004, p. 69, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Taxation, Financing, and Service Delivery Revision Act of 2004.'"
GA Code § 48-8-111.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3 - County Sales and Use Taxes|Part 1 - County Special Purpose Local Option Sales Tax (Splost)|§ 48-8-111.1. Application of Part to Consolidated Government

  With respect to any consolidated government created by the consolidation of a county and one or more municipalities, the provisions of this Code section shall control over any conflicting provisions of this part.   The tax authorized by this part, if imposed by a consolidated government, shall not be subject to any maximum period of time for which the tax may be levied if general obligation debt is to be issued in conjunction with the imposition of the tax. In such case the resolution or ordinance calling for the imposition of the tax shall not be required to state a maximum period of time for which the tax is to be levied; and the language relating to the maximum period of time for which the tax is to be levied shall be omitted from the ballot. The resolution or ordinance calling for the imposition of the tax shall state the maximum amount of revenue to be raised by the tax, and the tax shall terminate as provided in paragraph (1) or (3) of subsection (b) of Code Section 48-8-112.   A consolidated government shall be authorized to levy a tax for any capital outlay project provided for in subparagraphs (a)(1)(C), (a)(1)(D), and (a)(1)(F) of Code Section 48-8-111, or any combination thereof, without the necessity of operating such project jointly with a qualified municipal governing authority, owning or operating such projects with one or more qualified municipalities, or entering into a contract with one or more qualified municipalities with respect to such project.   In all respects not otherwise provided for in this Code section, the levy of a tax under this part by a consolidated government shall be in the same manner as the levy of the tax by any other county.     (Code 1981, §48-8-111.1, enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 1995, p. 172, § 3; Ga. L. 2004, p. 69, § 10; Ga. L. 2013, p. 141, § 48/HB 79.)   Editor's notes.   - Ga. L. 2004, p. 69, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Taxation, Financing, and Service Delivery Revision Act of 2004.'"
GA Code § 48-8-113 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3 - County Sales and Use Taxes|Part 1 - County Special Purpose Local Option Sales Tax (Splost)|§ 48-8-113. Administration and Collection by Commissioner; Application; Deduction to Dealers

 A tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and benefit of the county and qualified municipalities within such special district imposing 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 except that the sales and use tax provided in this part shall be applicable to sales of motor fuels as prepaid local tax as that term is defined in Code Section 48-8-2; 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 in behalf of the county and qualified municipalities within 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, §48-8-113, enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 1992, p. 815, § 3; Ga. L. 1992, p. 2998, § 2; Ga. L. 2004, p. 69, § 12; Ga. L. 2007, p. 309, § 9/HB 219; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2010, p. 662, § 25/HB 1221; Ga. L. 2013, p. 141, § 48/HB 79.)   Editor's notes.   - Ga. L. 2004, p. 69, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Taxation, Financing, and Service Delivery Revision Act of 2004.'"
GA Code § 48-8-114 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3 - County Sales and Use Taxes|Part 1 - County Special Purpose Local Option Sales Tax (Splost)|§ 48-8-114. Sales Tax Return Requirements

 Each sales tax return remitting taxes collected under this part shall separately identify the location of each retail establishment at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return in order to facilitate the determination by the commissioner that all taxes imposed by this part are collected and distributed according to situs of sale.    (Code 1981, §48-8-114, enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 2013, p. 141, § 48/HB 79.)
GA Code § 48-8-116 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3 - County Sales and Use Taxes|Part 1 - County Special Purpose Local Option Sales Tax (Splost)|§ 48-8-116. 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 the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this part upon the same property. If the amount of sales or use tax so paid is less than the amount of the use tax due under this part, 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 part. The commissioner may require such proof of payment in another local tax jurisdiction as he deems necessary and proper. No credit shall be granted, however, against the tax imposed under this part 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; and taxes so paid in another jurisdiction shall be credited first against the tax levied under Article 2 of this chapter, if applicable, and then against the tax levied under this part.    (Code 1981, §48-8-116, enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 2013, p. 141 § 48/HB 79.)
GA Code § 48-8-117 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3 - County Sales and Use Taxes|Part 1 - County Special Purpose Local Option Sales Tax (Splost)|§ 48-8-117. Inapplicability of Tax to Certain Sales of Tangible Personal Property Outside Taxing County

 No tax provided for in this part 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 county 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 licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.    (Code 1981, §48-8-117, enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 1992, p. 6, § 48; Ga. L. 2012, p. 580, § 21/HB 865; Ga. L. 2013, p. 141, § 48/HB 79.)
GA Code § 48-8-118 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3 - County Sales and Use Taxes|Part 1 - County Special Purpose Local Option Sales Tax (Splost)|§ 48-8-118. "Building and Construction Materials" Defined; Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials

  As used in this Code section, the term "building and construction materials" means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, and any other leased or purchased articles when the materials, supplies, fixtures, equipment, or articles are to be utilized or consumed during construction or are to be incorporated into construction work pursuant to a bona fide written construction contract.   No tax provided for in this part shall be imposed upon the sale or use of building and construction materials when the contract pursuant to which the materials are purchased or used was advertised for bid prior to the voters' approval of the levy of the tax and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the tax.     (Code 1981, §48-8-118, enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 2013, p. 141, § 48/HB 79.)
GA Code § 48-8-119 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3 - County Sales and Use Taxes|Part 1 - County Special Purpose Local Option Sales Tax (Splost)|§ 48-8-119. Promulgation of Rules and Regulations by Commissioner

 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 authorized to be imposed by this part.    (Code 1981, §48-8-119, enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 2013, p. 141, § 48/HB 79.)
GA Code § 48-8-120 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3 - County Sales and Use Taxes|Part 1 - County Special Purpose Local Option Sales Tax (Splost)|§ 48-8-120. Effect of Other Local Sales and Use Taxes on Imposition of Tax

 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.    (Code 1981, §48-8-120, enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 2004, p. 69, § 14.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2004, "this part" was substituted for "part" twice in the last sentence.   Editor's notes.   - Ga. L. 2004, p. 69, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Taxation, Financing, and Service Delivery Revision Act of 2004.'"