reglab/housing_qa huggingface dataset:
GA Code § 48-8-269.12 (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 2 - Metropolitan County Special Districts|§ 48-8-269.12. Remission of Taxes Collected; Location of Each Retail Establishment

 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, §48-8-269.12, 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 48-8-269.93, was redesignated as Code Section 48-8-269.12.
GA Code § 48-8-269.13 (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 2 - Metropolitan County Special Districts|§ 48-8-269.13. Disbursement of Proceeds

 The proceeds of the tax collected by the commissioner in each metropolitan county special district under this part 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 Code section, the remaining proceeds of the tax shall be distributed pursuant to the terms of an intergovernmental agreement.     (Code 1981, §48-8-269.13, 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 48-8-269.94, was redesignated as Code Section 48-8-269.13.
GA Code § 48-8-269.14 (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 2 - Metropolitan County Special Districts|§ 48-8-269.14. Allocation or Balancing of State and Federal Funds

  The proceeds of a tax under this part 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 part 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 within the metropolitan county special district levying the tax. The amount of state or federal funds expended in the county or any qualified municipality within the metropolitan county special district shall not be decreased or diverted due to the use of proceeds from the tax levied under this part for transportation purposes that have a high priority in the state-wide strategic transportation plan.     (Code 1981, §48-8-269.14, 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 48-8-269.95, was redesignated as Code Section 48-8-269.14.
GA Code § 48-8-269.15 (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 2 - Metropolitan County Special Districts|§ 48-8-269.15. Tax Imposed

  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, and a tax imposed under this part 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 as such term is defined in Code Section 48-8-2, except to the extent allowed pursuant to Code Section 48-8-3.5;   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;   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 part, the tax imposed pursuant to this part shall be subject to any sales and use tax exemption which is otherwise imposed by law; provided, however, that the tax levied by this part 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, §48-8-269.15, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369; Ga. L. 2018, Ex. Sess., p. ES7, § 3-8/HB 5EX.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.96, was redesignated as Code Section 48-8-269.15.
GA Code § 48-8-269.16 (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 2 - Metropolitan County Special Districts|§ 48-8-269.16. Credit for Taxes Paid in Another Tax Jurisdiction

 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 part 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 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 or she deems necessary and proper. No credit shall be granted, however, against the tax 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 metropolitan county special district.    (Code 1981, §48-8-269.16, 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 48-8-269.97, was redesignated as Code Section 48-8-269.16.
GA Code § 48-8-269.17 (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 2 - Metropolitan County Special Districts|§ 48-8-269.17. No Tax Upon Sale of Tangible Personal Property Ordered and Delivered Outside Tax Jurisdiction Under Certain Conditions

 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 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.    (Code 1981, §48-8-269.17, 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 48-8-269.98, was redesignated as Code Section 48-8-269.17.
GA Code § 48-8-269.18 (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 2 - Metropolitan County Special Districts|§ 48-8-269.18. 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 tax.    (Code 1981, §48-8-269.18, 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 48-8-269.99, was redesignated as Code Section 48-8-269.18.
GA Code § 48-8-269.19 (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 2 - Metropolitan County Special Districts|§ 48-8-269.19. Tax Authorized in Addition to Other Local Sales and Use Taxes

 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 part 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 metropolitan county special district shall not affect the authority of a metropolitan county special district to impose the tax authorized under this part, and the imposition of the tax authorized under this part shall not affect the imposition of any otherwise authorized local sales and use tax within the metropolitan county special district.    (Code 1981, §48-8-269.19, 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 48-8-269.991, was redesignated as Code Section 48-8-269.19.
GA Code § 48-8-269.21 (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 2 - Metropolitan County Special Districts|§ 48-8-269.21. 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 county and each qualified municipality receiving any proceeds from the tax under this part shall publish annually, in a newspaper of general circulation in the boundaries of such metropolitan county special district, 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 metropolitan county special district 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, §48-8-269.21, 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 48-8-269.993, was redesignated as Code Section 48-8-269.21.
GA Code § 48-8-269.22 (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|§ 48-8-269.22. Creation of 159 Special Districts Conterminous With Geographical Boundary of Each County; Applicability

  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.   The provisions of this part shall only be applicable to special districts in which:   A tax is currently being levied and collected by a municipality that is specifically authorized to levy such tax pursuant to a local constitutional amendment for purposes of a metropolitan area system of public transportation set out at Ga. L. 1964, p. 1008, and the laws enacted pursuant to such local constitutional amendment; and   Such municipality contains within its boundaries 15 percent or more of the geographic area of a metropolitan county special district.     The territory of any municipality in this state meeting the qualifications contained in subsection (b) of this Code section shall be a metropolitan municipality special district, the geographic boundary of which shall be conterminous with the geographic boundary of such municipality.     (Code 1981, §48-8-269.22, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369; Ga. L. 2017, p. 774, § 48/HB 323.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.994, was redesignated as Code Section 48-8-269.22.
GA Code § 48-8-269.26 (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|§ 48-8-269.26. Administration and Collection by Commissioner

 A tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and benefit of the metropolitan municipal 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 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 metropolitan municipal 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, §48-8-269.26, 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 48-8-269.998, was redesignated as Code Section 48-8-269.26.
GA Code § 48-8-269.27 (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|§ 48-8-269.27. Remission of Taxes Collected; Location of Each Retail Establishment

 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, §48-8-269.27, 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 48-8-269.999, was redesignated as Code Section 48-8-269.27.
GA Code § 48-8-269.28 (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|§ 48-8-269.28. Disbursement of Tax Proceeds

 The proceeds of the tax collected by the commissioner in each metropolitan municipality special district under this part shall be disbursed as soon as practicable after collection; provided, however, that 1 percent of the amount collected shall be paid into the general fund of the state treasury in order to defray the costs of administration.    (Code 1981, §48-8-269.28, 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 48-8-269.9991, was redesignated as Code Section 48-8-269.28.
GA Code § 48-8-269.29 (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|§ 48-8-269.29. Allocation or Balancing of State and Federal Funds

  The proceeds of a tax under this part 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 part shall not in any way diminish the percentage of state or federal funds allocated to any municipality under Code Section 32-5-27. The amount of state or federal funds expended in the metropolitan municipality special district shall not be decreased or diverted due to the use of proceeds from the tax levied under this part for transportation purposes that have a high priority in the state-wide strategic transportation plan.     (Code 1981, §48-8-269.29, 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 48-8-269.9992, was redesignated as Code Section 48-8-269.29.
GA Code § 48-8-269.30 (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|§ 48-8-269.30. Tax Imposed

  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, and a tax imposed under this part 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 as such term is defined in Code Section 48-8-2, except to the extent allowed pursuant to Code Section 48-8-3.5;   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;   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 part, the tax imposed pursuant to this part shall be subject to any sales and use tax exemption which is otherwise imposed by law; provided, however, that the tax levied by this part 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, §48-8-269.30, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369; Ga. L. 2018, Ex. Sess., p. ES7, § 3-9/HB 5EX.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.9993, was redesignated as Code Section 48-8-269.30.
GA Code § 48-8-269.31 (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|§ 48-8-269.31. Credit for Taxes Paid in Another Tax Jurisdiction

 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 part 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 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 or she deems necessary and proper. No credit shall be granted, however, against the tax 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 metropolitan municipality special district which includes the county.    (Code 1981, §48-8-269.31, 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 48-8-269.9994, was redesignated as Code Section 48-8-269.31.
GA Code § 48-8-269.32 (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|§ 48-8-269.32. No Tax Upon Sale of Tangible Personal Property Ordered and Delivered Outside Tax Jurisdiction Under Certain Conditions

 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 metropolitan county 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, §48-8-269.32, 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 48-8-269.9995, was redesignated as Code Section 48-8-269.32.
GA Code § 48-8-269.33 (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|§ 48-8-269.33. 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 tax.    (Code 1981, §48-8-269.33, 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 48-8-269.9996, was redesignated as Code Section 48-8-269.33.
GA Code § 48-8-269.34 (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|§ 48-8-269.34. Tax Authorized in Addition to Other Local Sales and Use Taxes

 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 part and except as provided in Code Section 48-8-6, the imposition of any other local sales and use tax within a metropolitan municipality special district shall not affect the imposition of any otherwise authorized local sales and use tax within the metropolitan municipality special district.    (Code 1981, §48-8-269.34, 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 48-8-269.9997, was redesignated as Code Section 48-8-269.34.