reglab/housing_qa huggingface dataset:
GA Code § 48-8-122 (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)|§ 48-8-122. Record of Projects on Which Tax Proceeds Are Used; Annual Reporting and Newspaper Publication of Report

 The governing authority of the county and the governing authority of each municipality receiving any proceeds from the tax under this part or under Article 4 of this chapter shall maintain a record of each and every project for which the proceeds of the tax are used. Not later than 180 days following the close of each fiscal year, the governing authority of each local government receiving any proceeds from the tax under this part shall publish annually, in a newspaper of general circulation in the boundaries of such local government and in a prominent location on the local government website, if such local government maintains a website, a simple, nontechnical report which shows for each project or purpose in the resolution or ordinance calling for imposition of the tax the original estimated cost, the current estimated cost if it is not the original estimated cost, amounts expended in prior fiscal years, amounts expended in the most recently completed fiscal year, any excess proceeds which have not been expended for a project or purpose, estimated completion date, and the actual completion cost of a project completed during the most recently completed fiscal year. In the case of road, street, and bridge purposes, such information shall be in the form of a consolidated schedule of the total original estimated cost, the total current estimated cost if it is not the original estimated cost, and the total amounts expended in prior fiscal years and the most recently completed fiscal year for all such projects and not a separate enumeration of such information with respect to each such individual road, street, or bridge project. The report shall also include a statement of what corrective action the local government intends to implement with respect to each project which is underfunded or behind schedule.    (Code 1981, §48-8-123, enacted by Ga. L. 2004, p. 69, § 21; Ga. L. 2012, p. 954, § 2/SB 332; Ga. L. 2019, p. 720, § 1/HB 379.)   - Former Code Section 48-8-122, concerning the repeal of this article upon an increase of current state sales and use tax rate, was based on Ga. L. 1987, p. 1322, § 4, and Ga. L. 1988, p. 543, § 2, and was repealed by Ga. L. 1989, p. 62, § 12, effective April 1, 1989.
GA Code § 48-8-124 (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)|§ 48-8-124. Enforcement

 The superior courts of this state shall have jurisdiction to enforce compliance with the provisions of this part, including the power to grant injunctions or other equitable relief. In addition to any action that may be brought by any person or entity, the Attorney General shall have authority to bring enforcement actions, either civil or criminal, in his or her discretion as may be appropriate to enforce compliance with this part.    (Code 1981, §48-8-124, enacted by Ga. L. 2012, p. 954, § 3/SB 332.)   - The following local school systems are authorized to impose sales and use tax in addition to the tax authorized by this part pursuant to local Constitutional amendments: Bulloch County School System (Ga. L. 1981, p. 1931); Chattooga County School District/Trion Independent School District (Ga. L. 1982, p. 2675; Ga. L. 1985, p. 4447; Ga. L. 1986, p. 3712); Colquitt County School System (Ga. L. 1980, p. 2127); Habersham County School District (Ga. L. 1982, p. 2566; Ga. L. 1980, p. 2280); Houston County School System (Ga. L. 1982, p. 2600); Mitchell County School District/Pelham Independent School District (Ga. L. 1982, p. 2643); Rabun County School District (Ga. L. 1982, p. 2522); Towns County School District (Ga. L. 1982, p. 2540).
GA Code § 48-8-140 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3 - County Sales and Use Taxes|Part 2 - Sales Tax for Educational Purposes (Esplost)|§ 48-8-140. Authority for and Legislative Intent of Article

 This part is enacted pursuant to the authority of Article VIII, Section VI, Paragraph IV of the Constitution of Georgia and it is the intent of the General Assembly in the enactment of this part to further define and implement such provision of the Constitution.    (Code 1981, §48-8-140, enacted by Ga. L. 1996, p. 1643, § 5; Ga. L. 1997, p. 157, §§ 2, 3.)
GA Code § 48-8-141 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3 - County Sales and Use Taxes|Part 2 - Sales Tax for Educational Purposes (Esplost)|§ 48-8-141. Manner of Imposition of Tax; Report; Rate

  Except as otherwise expressly provided in Article VIII, Section VI, Paragraph IV of the Constitution of Georgia, the sales tax for educational purposes which may be levied by a board of education of a county school district or concurrently by the board of education of a county school district and the board of education of each independent school district located within such county shall be imposed and levied by such board or boards of education and collected by the commissioner on behalf of such board or boards of education in the same manner as provided for under Part 1 of this article and the provisions of Part 1 of this article in particular, but without limitation, the provisions regarding the authority of the commissioner to administer and collect this tax, retain the 1 percent administrative fee, and promulgate rules and regulations governing this tax shall apply equally to such board or boards of education. The report required pursuant to Code Section 48-8-122 shall be applicable; provided, however, that in addition to posting such report in a newspaper of general circulation as required by such Code section, such report may be posted on the searchable website provided for under Code Section 50-6-32.   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, §48-8-141, enacted by Ga. L. 1996, p. 1643, § 5; Ga. L. 1997, p. 157, §§ 2, 3; Ga. L. 2010, p. 906, § 1/HB 1013; Ga. L. 2015, p. 236, § 5-11/HB 170.)   Editor's notes.   - Ga. L. 2015, p. 236, § 8-1/HB 170, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'Transportation Funding Act of 2015.' "
GA Code § 48-8-142 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3 - County Sales and Use Taxes|Part 2 - Sales Tax for Educational Purposes (Esplost)|§ 48-8-142. Issuance of General Obligation Debt in Conjunction With Tax; Required Contents of Resolution and Ballot

 If general obligation debt is to be issued in conjunction with the imposition of the sales tax for educational purposes authorized by Article VIII, Section VI, Paragraph IV of the Constitution, the resolution or concurrent resolutions imposing such tax shall specify the principal amount of the debt to be issued, the purpose for which the debt is to be issued, the interest rate or rates or the maximum interest rate or rates which such debt is to bear, and the amount of principal to be paid in each year during the life of the debt. If such general obligation debt is to be issued, the ballot shall have written or printed thereon, in addition to the descriptions required by Article VIII, Section VI, Paragraph IV(c) of the Constitution, the following:   "If imposition of the tax is approved by the voters, such vote shall also constitute approval of the issuance of general obligation debt of ____________ in the principal amount of $____________ for the above purpose."    (Code 1981, §48-8-142, enacted by Ga. L. 1996, p. 1643, § 5; Ga. L. 1997, p. 157, §§ 2, 3.)
GA Code § 48-8-143 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3 - County Sales and Use Taxes|Part 2 - Sales Tax for Educational Purposes (Esplost)|§ 48-8-143. Distribution of Sales Tax for Educational Purposes

 The net proceeds of the sales tax for educational purposes shall be distributed in the manner provided under Article VIII, Section VI, Paragraph IV(g) of the Constitution unless another distribution formula is provided for by the enactment of a local Act. Any such local Act providing for an alternate distribution formula shall not be amended during the time period for which the tax was imposed.    (Code 1981, §48-8-143, enacted by Ga. L. 1998, p. 591, § 1.)
GA Code § 48-8-144 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 3 - County Sales and Use Taxes|Part 2 - Sales Tax for Educational Purposes (Esplost)|§ 48-8-144. Local Charter Schools and State Chartered Special Schools as Capital Outlay Project

  As used in this Code section, the term:   "Local charter school" means a local charter school as defined in paragraph (7) of Code Section 20-2-2062.   "State chartered special school" means a state chartered special school as defined in paragraph (16) of Code Section 20-2-2062 and with respect to which the referendum required under Article VIII, Section V, Paragraph VII of the Constitution has been conducted and approved.     A county or independent board of education shall be authorized to include local charter schools, state chartered special schools, or both as capital outlay projects in projects specified in the ballot language for a proposed tax under Article VIII, Section VI, Paragraph IV of the Constitution and this part.     (Code 1981, §48-8-144, enacted by Ga. L. 2008, p. 167, § 1/HB 1065.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2008, "of the Constitution" was inserted in paragraph (a)(2).
GA Code § 48-8-240 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5 - Special District Transportation Sales and Use Tax (Tsplost)|Part 1 - In General|§ 48-8-240. Findings; Purpose

 The local governments of the State of Georgia are of vital importance to the state and its citizens. The state has an essential public interest in promoting, developing, sustaining, and assisting local governments. The General Assembly finds that the design and construction of transportation projects is a critical local government service for which adequate funding is not presently available. Many transportation projects cross multiple jurisdictional boundaries and must be coordinated in their design and construction. The General Assembly finds that the most efficient means to coordinate and fund such projects is through the creation of special districts that correspond with the boundaries of existing regional commissions. The purpose of this article is to provide for special districts that will enable the coordinated design and construction of transportation projects that will develop and promote the essential public interests of the state and its citizens at the state, regional, and local levels. The General Assembly intends through the creation of such special districts to enable the citizens within each district to decide in an election whether to authorize the imposition of a special district transportation sales and use tax to fund the projects on an investment list collaboratively developed by the affected local governments and the state. This article shall be construed liberally to achieve its purpose.    (Code 1981, §48-8-240, enacted by Ga. L. 2010, p. 778, § 6/HB 277.)
GA Code § 48-8-244.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5 - Special District Transportation Sales and Use Tax (Tsplost)|Part 2 - Election, Imposition, and Procedures|§ 48-8-244.1. Effect of Special District Levy on State Allocation of Funds Under Code Section 32-5-27

 The approval of the levy of the special district transportation sales and use tax in a special district shall not in any way diminish the percentage of funds allocated to a special district or any of the local governments within a special district under the provisions of subsection (c) of Code Section 32-5-27. The amount of funds expended in a special district shall not be decreased due to the use of proceeds from the special district transportation sales and use tax to construct transportation projects that have a high priority in the state-wide strategic transportation plan. If a special district constructs a project on the approved investment list using proceeds from the special district tax, then the state funding under subsection (c) of Code Section 32-5-27 shall not be diverted to priority projects in other special districts.    (Code 1981, §48-8-244.1, enacted by Ga. L. 2010, p. 778, § 6/HB 277.)
GA Code § 48-8-246 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5 - Special District Transportation Sales and Use Tax (Tsplost)|Part 2 - Election, Imposition, and Procedures|§ 48-8-246. Collection and Administration of Tax by State Revenue Commissioner

 A tax levied pursuant to this article shall be exclusively administered and collected by the state revenue commissioner for the use and benefit of the 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; provided, however, that all moneys collected from each taxpayer by the state revenue commissioner shall be applied first to such taxpayer's liability for taxes owed the state; and provided, further, that the state revenue commissioner may rely upon a representation by or in behalf of the special district or the Secretary of State that such a tax has been validly imposed, and the state revenue commissioner and the state revenue 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, §48-8-246, enacted by Ga. L. 2010, p. 778, § 6/HB 277.)
GA Code § 48-8-247 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5 - Special District Transportation Sales and Use Tax (Tsplost)|Part 2 - Election, Imposition, and Procedures|§ 48-8-247. Remittance of Taxes

 Each sales tax return remitting taxes collected under this article 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 state revenue commissioner that all taxes imposed by this article are collected and distributed according to situs of sale.    (Code 1981, §48-8-247, enacted by Ga. L. 2010, p. 778, § 6/HB 277.)
GA Code § 48-8-248 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5 - Special District Transportation Sales and Use Tax (Tsplost)|Part 2 - Election, Imposition, and Procedures|§ 48-8-248. Disbursement of Proceeds

 The proceeds of the tax collected by the state revenue commissioner in each special district under this article shall be disbursed as soon as practicable after collection to the Georgia State Financing and Investment Commission to be maintained in a trust fund and administered by the commission on behalf of the special district imposing the tax. Such proceeds for each special district shall be kept separate from other funds of the commission and shall not in any manner be commingled with other funds of the commission.    (Code 1981, §48-8-248, enacted by Ga. L. 2010, p. 778, § 6/HB 277.)
GA Code § 48-8-250 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5 - Special District Transportation Sales and Use Tax (Tsplost)|Part 2 - Election, Imposition, and Procedures|§ 48-8-250. Report

 Not later than December 15 of each year, the state revenue commissioner shall publish, on the website created pursuant to paragraph (3) of subsection (c) of Code Section 48-8-245, a simple, nontechnical report which shows for each project in the investment list approved by the director 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 with respect to each such project. The report shall also include a statement of what corrective action the commissioner of transportation and the executive director of the Atlanta-region Transit Link "ATL" Authority intend 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 project.    (Code 1981, §48-8-250, enacted by Ga. L. 2010, p. 778, § 6/HB 277; Ga. L. 2018, p. 377, § 4-13/HB 930.)   Editor's notes.   - Ga. L. 2018, p. 377, § 5-1(c)/HB 930, not codified by the General Assembly, provides, in part, that: "Tax, penalty, and interest liabilities for prior taxable years shall not be affected by the passage of Part I of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of Part I of this Act." Part I of this Act became effective January 1, 2019.
GA Code § 48-8-252 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5 - Special District Transportation Sales and Use Tax (Tsplost)|Part 2 - Election, Imposition, and Procedures|§ 48-8-252. Tax Paid in Another Jurisdiction

 Where a special district transportation sales and use tax under this article has been paid with respect to tangible personal property by the purchaser either in another special district 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 article 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 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 state revenue 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 imposed 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 sales and use tax levied in the special district.    (Code 1981, §48-8-252, enacted by Ga. L. 2010, p. 778, § 6/HB 277.)
GA Code § 48-8-253 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5 - Special District Transportation Sales and Use Tax (Tsplost)|Part 2 - Election, Imposition, and Procedures|§ 48-8-253. Nonimposition of Tax on Property Ordered by and Delivered to Purchaser Outside Special District; Conditions of Delivery

 No tax provided for in this article 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 licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.    (Code 1981, §48-8-253, enacted by Ga. L. 2010, p. 778, § 6/HB 277; Ga. L. 2012, p. 580, § 23/HB 865.)
GA Code § 48-8-254 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5 - Special District Transportation Sales and Use Tax (Tsplost)|Part 2 - Election, Imposition, and Procedures|§ 48-8-254. "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 article 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, §48-8-254, enacted by Ga. L. 2010, p. 778, § 6/HB 277.)
GA Code § 48-8-255 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5 - Special District Transportation Sales and Use Tax (Tsplost)|Part 2 - Election, Imposition, and Procedures|§ 48-8-255. Authority to Promulgate Rules and Regulations

 Subject to the approval of the House and Senate Transportation Committees, the state revenue 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 special district transportation sales and use tax authorized by this article.    (Code 1981, §48-8-255, enacted by Ga. L. 2010, p. 778, § 6/HB 277.)
GA Code § 48-8-256 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5 - Special District Transportation Sales and Use Tax (Tsplost)|Part 2 - Election, Imposition, and Procedures|§ 48-8-256. Special District Tax Not Subject to Allocation or Balancing of State and Federal Funds

 The tax authorized by this article shall not be subject to any allocation or balancing of state and federal funds provided for by general law, nor may such proceeds be considered or taken into account in any such allocation or balancing.    (Code 1981, §48-8-256, enacted by Georgia L. 2010, p. 778, § 6/HB 277.)