reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 2 - METROPOLITAN COUNTY SPECIAL DISTRICTS (§§ 48-8-269.7 — 48-8-269.21) › Section 48-8-269.11 - 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 county and qualified municipalities within the part of the metropolitan county 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 county 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
.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 2 - METROPOLITAN COUNTY SPECIAL DISTRICTS (§§ 48-8-269.7 — 48-8-269.21) › Section 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.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 2 - METROPOLITAN COUNTY SPECIAL DISTRICTS (§§ 48-8-269.7 — 48-8-269.21) › Section 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:
(1)
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
(2)
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.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 2 - METROPOLITAN COUNTY SPECIAL DISTRICTS (§§ 48-8-269.7 — 48-8-269.21) › Section 48-8-269.14 - Allocation or balancing of state and federal funds

(a)
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.
(b)
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.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 2 - METROPOLITAN COUNTY SPECIAL DISTRICTS (§§ 48-8-269.7 — 48-8-269.21) › Section 48-8-269.15 - Tax imposed

(a)
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:
(1)
The sale or use of any type of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, or locomotives;
(2)
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
;
(3)
The sale or use of fuel that is used for propulsion of motor vehicles on the public highways;
(4)
The sale or use of energy used in the manufacturing or processing of tangible goods primarily for resale;
(5)
The sale or use of motor fuel as defined under paragraph (9) of Code Section
48-9-2
for public mass transit; or
(6)
The purchase or lease of any motor vehicle pursuant to Code Section
48-5C-1
.
(b)
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
.
Amended by 2018SP1 Ga. Laws 3,§ 3-8, eff. 12/1/2018.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 2 - METROPOLITAN COUNTY SPECIAL DISTRICTS (§§ 48-8-269.7 — 48-8-269.21) › Section 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.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 2 - METROPOLITAN COUNTY SPECIAL DISTRICTS (§§ 48-8-269.7 — 48-8-269.21) › Section 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.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 2 - METROPOLITAN COUNTY SPECIAL DISTRICTS (§§ 48-8-269.7 — 48-8-269.21) › Section 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.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 2 - METROPOLITAN COUNTY SPECIAL DISTRICTS (§§ 48-8-269.7 — 48-8-269.21) › Section 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.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 2 - METROPOLITAN COUNTY SPECIAL DISTRICTS (§§ 48-8-269.7 — 48-8-269.21) › Section 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.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 3 - METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS (§§ 48-8-269.22 — 48-8-269.36) › Section 48-8-269.22 - Creation of 159 special districts conterminous with geographical boundary of each county; applicability

(a)
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.
(b)
The provisions of this part shall only be applicable to special districts in which:
(1)
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
(2)
Such municipality contains within its boundaries 15 percent or more of the geographic area of a metropolitan county special district.
(c)
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.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 3 - METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS (§§ 48-8-269.22 — 48-8-269.36) › Section 48-8-269.23 - Transportation special purpose local option sales and use tax

(a)
After July 1, 2016, any metropolitan municipality special district may, by following the procedures required by this part, impose for a limited period of time within such metropolitan municipality special district a transportation special purpose local option sales and use tax, the proceeds of which shall be used only for transportation purposes.
(b)
(1)
Prior to the issuance of the call for the referendum required by Code Section
48-8-269.24
, the governing authority of the metropolitan municipality special district that desires to levy a tax under this part shall by a majority vote on a resolution offered for such purpose approve the submission of a list of transportation purposes and the question of whether the tax should be approved to the governing authority of the county in which the metropolitan municipality special district is located. In the event a metropolitan municipality special district is located in more than one county, such resolution shall be forwarded to the governing authority of the county which contains the highest percentage of the geographic area of the metropolitan municipality special district. The governing authority of the county, unless there is a vote against the resolution by a majority plus one of the members of such governing authority of the county, shall sign a resolution offered for such purpose and shall notify the county election superintendent by forwarding to the superintendent a copy of such resolution calling for the imposition of the tax and for the proposal to be presented to the qualified voters in the metropolitan municipality special district at the next scheduled election. Such resolution, or a digest thereof, shall be available during regular business hours in the office of the county clerk and in the offices of the metropolitan municipality special district calling for the election.
(2)
The resolution authorized by paragraph (1) of this subsection shall describe:
(A)
The specific transportation purposes to be funded;
(B)
The approximate cost of such transportation purposes, which shall also be the maximum amount of net proceeds to be raised by the tax;
(C)
The maximum period of time, to be stated in calendar years, for which the tax may be imposed and the rate thereof. The maximum period of time for the imposition of the tax shall not exceed five years; and
(D)
A list of the projects and purposes qualifying as transportation purposes proposed to be funded from the tax, including an expenditure of at least 30 percent of the estimated revenue from the tax on projects consistent with the state-wide strategic transportation plan as defined in paragraph (6) of subsection (a) of Code Section
32-2-22
.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 3 - METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS (§§ 48-8-269.22 — 48-8-269.36) › Section 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
.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 3 - METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS (§§ 48-8-269.22 — 48-8-269.36) › Section 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.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 3 - METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS (§§ 48-8-269.22 — 48-8-269.36) › Section 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.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 3 - METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS (§§ 48-8-269.22 — 48-8-269.36) › Section 48-8-269.29 - Allocation or balancing of state and federal funds

(a)
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.
(b)
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.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 3 - METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS (§§ 48-8-269.22 — 48-8-269.36) › Section 48-8-269.30 - Tax imposed

(a)
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:
(1)
The sale or use of any type of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, or locomotives;
(2)
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
;
(3)
The sale or use of fuel that is used for propulsion of motor vehicles on the public highways;
(4)
The sale or use of energy used in the manufacturing or processing of tangible goods primarily for resale;
(5)
The sale or use of motor fuel as defined under paragraph (9) of Code Section
48-9-2
for public mass transit; or
(6)
The purchase or lease of any motor vehicle pursuant to Code Section
48-5C-1
.
(b)
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
.
Amended by 2018SP1 Ga. Laws 3,§ 3-9, eff. 12/1/2018.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 3 - METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS (§§ 48-8-269.22 — 48-8-269.36) › Section 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.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 3 - METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS (§§ 48-8-269.22 — 48-8-269.36) › Section 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.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 3 - METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS (§§ 48-8-269.22 — 48-8-269.36) › Section 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.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 3 - METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS (§§ 48-8-269.22 — 48-8-269.36) › Section 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.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5A - SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX (§§ 48-8-260 — 48-8-269.36) › Part 3 - METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS (§§ 48-8-269.22 — 48-8-269.36) › Section 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.
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5B - SPECIAL DISTRICT TRANSIT PROJECTS SALES AND USE TAX (§§ 48-8-269.40 — 48-8-269.58) › Part 1 - GENERAL PROVISIONS (§§ 48-8-269.40 — 48-8-269.41) › Section 48-8-269.40 - Definitions

As used in this article, the term:
(1)
"Authority" means the Atlanta-region Transit Link "ATL" Authority created pursuant to Chapter 39 of Title 50.
(2)
"County" means any county created under the Constitution or laws of this state.
(3)
"Dealer" shall have the same meaning as provided for in paragraph (8) of Code Section
48-8-2
.
(4)
"Intergovernmental agreement" means a contract entered into pursuant to Article IX, Section III, Paragraph I of the Constitution.
(5)
"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.
(6)
"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.
(7)
"Regional transit plan" means the official multiyear plan for transit services and facilities adopted pursuant to Code Section
50-39-12
.
(8)
"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.
(9)
"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.
Added by 2018 Ga. Laws 409,§ 1-3, eff. 1/1/2019.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5B - SPECIAL DISTRICT TRANSIT PROJECTS SALES AND USE TAX (§§ 48-8-269.40 — 48-8-269.58) › Part 1 - GENERAL PROVISIONS (§§ 48-8-269.40 — 48-8-269.41) › Section 48-8-269.41 - Transit special purpose local option sales and use tax

(a)
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.
(b)
(1)
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.
(2)
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.
Added by 2018 Ga. Laws 409,§ 1-3, eff. 1/1/2019.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5B - SPECIAL DISTRICT TRANSIT PROJECTS SALES AND USE TAX (§§ 48-8-269.40 — 48-8-269.58) › Part 2 - TAX FOR TRANSIT PROJECTS (§§ 48-8-269.42 — 48-8-269.58) › Section 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.
Added by 2018 Ga. Laws 409,§ 1-3, eff. 1/1/2019.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5B - SPECIAL DISTRICT TRANSIT PROJECTS SALES AND USE TAX (§§ 48-8-269.40 — 48-8-269.58) › Part 2 - TAX FOR TRANSIT PROJECTS (§§ 48-8-269.42 — 48-8-269.58) › Section 48-8-269.47 - Tax rate; procedure for imposition of tax

(a)
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.
(b)
(1)
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.
(2)
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.
(c)
The tax shall cease to be imposed on the final day of the maximum period of time specified for the imposition of the tax.
(d)
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.
Added by 2018 Ga. Laws 409,§ 1-3, eff. 1/1/2019.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5B - SPECIAL DISTRICT TRANSIT PROJECTS SALES AND USE TAX (§§ 48-8-269.40 — 48-8-269.58) › Part 2 - TAX FOR TRANSIT PROJECTS (§§ 48-8-269.42 — 48-8-269.58) › Section 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
.
Added by 2018 Ga. Laws 409,§ 1-3, eff. 1/1/2019.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5B - SPECIAL DISTRICT TRANSIT PROJECTS SALES AND USE TAX (§§ 48-8-269.40 — 48-8-269.58) › Part 2 - TAX FOR TRANSIT PROJECTS (§§ 48-8-269.42 — 48-8-269.58) › Section 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.
Added by 2018 Ga. Laws 409,§ 1-3, eff. 1/1/2019.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5B - SPECIAL DISTRICT TRANSIT PROJECTS SALES AND USE TAX (§§ 48-8-269.40 — 48-8-269.58) › Part 2 - TAX FOR TRANSIT PROJECTS (§§ 48-8-269.42 — 48-8-269.58) › Section 48-8-269.50 - Disbursement of proceeds

(a)
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:
(1)
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
(2)
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.
(b)
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:
(1)
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
(2)
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.
Added by 2018 Ga. Laws 409,§ 1-3, eff. 1/1/2019.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5B - SPECIAL DISTRICT TRANSIT PROJECTS SALES AND USE TAX (§§ 48-8-269.40 — 48-8-269.58) › Part 2 - TAX FOR TRANSIT PROJECTS (§§ 48-8-269.42 — 48-8-269.58) › Section 48-8-269.51 - Allocation or balancing of funds

(a)
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.
(b)
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.
Added by 2018 Ga. Laws 409,§ 1-3, eff. 1/1/2019.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5B - SPECIAL DISTRICT TRANSIT PROJECTS SALES AND USE TAX (§§ 48-8-269.40 — 48-8-269.58) › Part 2 - TAX FOR TRANSIT PROJECTS (§§ 48-8-269.42 — 48-8-269.58) › Section 48-8-269.52 - Exemption from taxation

(a)
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:
(1)
The sale or use of any type of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, or locomotives;
(2)
The sale or use of jet fuel;
(3)
The sale or use of fuel that is used for propulsion of motor vehicles on the public highways;
(4)
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
;
(5)
The sale or use of motor fuel, as defined under paragraph (9) of Code Section
48-9-2
, for public mass transit; or
(6)
The purchase or lease of any motor vehicle pursuant to Code Section
48-5C-1
.
(b)
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
.
Added by 2018 Ga. Laws 409,§ 1-3, eff. 1/1/2019.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5B - SPECIAL DISTRICT TRANSIT PROJECTS SALES AND USE TAX (§§ 48-8-269.40 — 48-8-269.58) › Part 2 - TAX FOR TRANSIT PROJECTS (§§ 48-8-269.42 — 48-8-269.58) › Section 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.
Added by 2018 Ga. Laws 409,§ 1-3, eff. 1/1/2019.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5B - SPECIAL DISTRICT TRANSIT PROJECTS SALES AND USE TAX (§§ 48-8-269.40 — 48-8-269.58) › Part 2 - TAX FOR TRANSIT PROJECTS (§§ 48-8-269.42 — 48-8-269.58) › Section 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.
Added by 2018 Ga. Laws 409,§ 1-3, eff. 1/1/2019.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5B - SPECIAL DISTRICT TRANSIT PROJECTS SALES AND USE TAX (§§ 48-8-269.40 — 48-8-269.58) › Part 2 - TAX FOR TRANSIT PROJECTS (§§ 48-8-269.42 — 48-8-269.58) › Section 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.
Added by 2018 Ga. Laws 409,§ 1-3, eff. 1/1/2019.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5B - SPECIAL DISTRICT TRANSIT PROJECTS SALES AND USE TAX (§§ 48-8-269.40 — 48-8-269.58) › Part 2 - TAX FOR TRANSIT PROJECTS (§§ 48-8-269.42 — 48-8-269.58) › Section 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.
Added by 2018 Ga. Laws 409,§ 1-3, eff. 1/1/2019.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5B - SPECIAL DISTRICT TRANSIT PROJECTS SALES AND USE TAX (§§ 48-8-269.40 — 48-8-269.58) › Part 2 - TAX FOR TRANSIT PROJECTS (§§ 48-8-269.42 — 48-8-269.58) › Section 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.
Added by 2018 Ga. Laws 409,§ 1-3, eff. 1/1/2019.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 6 - GEORGIA TOURISM DEVELOPMENT (§§ 48-8-270 — 48-8-278) › Section 48-8-270 - Short title

This article shall be known and may be cited as the "Georgia Tourism Development Act."
Added by 2011 Ga. Laws 74,§ 2, eff. 7/1/2011.