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 1 - GENERAL PROVISIONS (§§ 48-8-260 — 48-8-269.6) › Section 48-8-264 - Timing of tax

(a)
(1)
If the imposition of the tax is approved at the election, 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.
(b)
The tax shall cease to be imposed on the earliest of the following dates:
(1)
If the resolution calling for the imposition of the tax provided for the issuance of general obligation debt and such debt is the subject of validation proceedings, as of the end of the first calendar quarter ending more than 80 days after the date on which a court of competent jurisdiction enters a final order denying validation of such debt;
(2)
On the final day of the maximum period of time specified for the imposition of the tax; or
(3)
As of the end of the calendar quarter during which the commissioner determines that the tax will have raised revenues sufficient to provide to the special district net proceeds equal to or greater than the amount specified as the maximum amount of net proceeds to be raised by the tax; provided, however, that, if an intergovernmental agreement has been entered into by the county and all qualified municipalities therein, the tax shall cease to be imposed on the final day of the maximum period of time specified for the imposition of the tax in the resolution.
(c)
(1)
(A)
At any time, more than a single tax under this part may be imposed within a special district as long as the combined rate of such taxes does not exceed 1 percent.
(B)
Any single tax imposed under this part may, subject to the requirements of subsection (c) of Code Section
48-8-262
, be imposed at a rate of up to 1 percent but shall not exceed 1 percent.
(C)
Any single tax imposed under this part at a rate of less than 1 percent shall be in an increment of 0.05 percent.
(2)
In any special district in which a tax is in effect under this part, proceedings may be commenced, while the tax is in effect, calling for the reimposition of the tax upon the termination of the tax then in effect; and an election may be held at the next scheduled election for this purpose while the tax is in effect. Such proceedings for the reimposition of a tax under this part shall be in the same manner as proceedings for the initial imposition of the tax, but the newly authorized tax shall not be imposed until the expiration of the tax then in effect.
(3)
Following the expiration of a tax under this part, proceedings for the reimposition of a tax under this part may be initiated in the same manner as provided in this part for initial imposition of such tax.
Amended by 2024 Ga. Laws 578,§ 4, eff. 5/6/2024.
Amended by 2022 Ga. Laws 752,§ 3, eff. 5/2/2022, app. with respect to taxes imposed or to be imposed under resolutions or ordinances adopted on or after 5/2/2022.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
Amended by 2017 Ga. Laws 54,§ 5, eff. 5/1/2017.
Amended by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
Added by 2015 Ga. Laws 301,§ 2, eff. 7/1/2015.
Added by 2015 Ga. Laws 46,§ 7-5, eff. 7/1/2015.
See 2024 Ga. Laws 578, § 7.