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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 1 - SPECIAL COUNTY 1 PERCENT SALES AND USE TAX (§§ 48-8-110 — 48-8-124) › Section 48-8-110 - Definitions

As used in this part, the term:
(1)
"Capital outlay project" means major, permanent, or long-lived improvements or betterments, such as land and structures, such as would be properly chargeable to a capital asset account and as distinguished from current expenditures and ordinary maintenance expenses. Such term shall include, but not be limited to, roads, streets, bridges, police cars, fire trucks, ambulances, garbage trucks, and other major equipment.
(2)
"County-wide project" means a capital outlay project or projects as defined in paragraph (1) of this Code section of the county for the use or benefit of the citizens of the entire county and is further defined as follows:
(A)
"Level one county-wide project" means a county-wide project or projects of the county to carry out functions on behalf of the state and is limited to a county courthouse; a county administrative building primarily for county constitutional officers or elected officials; a county or regional jail, correctional institution, or other detention facility; a county health department facility; or any combination of such projects; and
(B)
"Level two county-wide project" means a county-wide project or projects of the county or one or more municipalities, other than a level one county-wide project, which project or projects are to be owned or operated or both either by the county, one or more municipalities, or any combination thereof.
(3)
"Intergovernmental agreement" means a contract entered into pursuant to Article IX, Section III, Paragraph I of the Constitution between a county and one or more qualified municipalities located within the special district containing a combined total of no less than 50 percent of the aggregate municipal population located within the special district.
(4)
"Qualified municipality" means only those incorporated municipalities which provide at least three of the following services, either directly or by contract:
(A)
Law enforcement;
(B)
Fire protection (which may be furnished by a volunteer fire force) and fire safety;
(C)
Road and street construction or maintenance;
(D)
Solid waste management;
(E)
Water supply or distribution or both;
(F)
Waste-water treatment;
(G)
Storm-water collection and disposal;
(H)
Electric or gas utility services;
(I)
Enforcement of building, housing, plumbing, and electrical codes and other similar codes;
(J)
Planning and zoning;
(K)
Recreational facilities; or
(L)
Library.
Added by 2004 Ga. Laws 443, § 8, eff. 7/1/2004.
Former § 48-8-110 was renumbered as § 48-8-110.1 by 2004 Ga. Laws 443, § 8, eff. 7/1/2004.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 1 - SPECIAL COUNTY 1 PERCENT SALES AND USE TAX (§§ 48-8-110 — 48-8-124) › Section 48-8-110.1 - Authorization for county special purpose local option sales tax; subjects of taxation; applicability to sales of motor fuels and food and beverages

(a)
Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of the 159 special districts.
(b)
When the imposition of a special district sales and use tax is authorized according to the procedures provided in this part within a special district, the governing authority of any county in this state may, subject to the requirement of referendum approval and the other requirements of this part, impose within the special district a special sales and use tax for a limited period of time which tax shall be known as the county special purpose local option sales tax.
(c)
Except as provided in subsection (d) of this Code section, any tax imposed under this part shall be at the rate of 1 percent. Except as to rate, a tax imposed under this part shall correspond to the tax imposed by Article 1 of this chapter. No item or transaction which is not subject to taxation under Article 1 of this chapter shall be subject to a tax imposed under this part, except that a tax imposed under this part shall apply to sales of motor fuels as prepaid local tax as that term is defined in Code Section
48-8-2
and shall be applicable to the sale of food and food ingredients and alcoholic beverages as provided for in Code Section
48-8-3
.
(d)
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.
Amended by 2015 Ga. Laws 46,§ 5-10, eff. 7/1/2015.
Amended by 2010 Ga. Laws 507,§ 24, eff. 7/1/2011.
Amended by 2009 Ga. Laws 8,§ 48, eff. 4/14/2009.
Amended by 2007 Ga. Laws 209,§ 8, eff. 1/1/2008.
Renumbered from § 48-8-110 and amended by 2004 Ga. Laws 443, § 8, eff. 7/1/2004.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 1 - SPECIAL COUNTY 1 PERCENT SALES AND USE TAX (§§ 48-8-110 — 48-8-124) › Section 48-8-111.1 - Application of part to consolidated government

(a)
With respect to any consolidated government created by the consolidation of a county and one or more municipalities, the provisions of this Code section shall control over any conflicting provisions of this part.
(b)
The tax authorized by this part, if imposed by a consolidated government, shall not be subject to any maximum period of time for which the tax may be levied if general obligation debt is to be issued in conjunction with the imposition of the tax. In such case the resolution or ordinance calling for the imposition of the tax shall not be required to state a maximum period of time for which the tax is to be levied; and the language relating to the maximum period of time for which the tax is to be levied shall be omitted from the ballot. The resolution or ordinance calling for the imposition of the tax shall state the maximum amount of revenue to be raised by the tax, and the tax shall terminate as provided in paragraph (1) or (3) of subsection (b) of Code Section
48-8-112
.
(c)
A consolidated government shall be authorized to levy a tax for any capital outlay project provided for in subparagraphs (a)(1)(C), (a)(1)(D), and (a)(1)(F) of Code Section
48-8-111
, or any combination thereof, without the necessity of operating such project jointly with a qualified municipal governing authority, owning or operating such projects with one or more qualified municipalities, or entering into a contract with one or more qualified municipalities with respect to such project.
(d)
In all respects not otherwise provided for in this Code section, the levy of a tax under this part by a consolidated government shall be in the same manner as the levy of the tax by any other county.
Amended by 2013 Ga. Laws 33,§ 48, eff. 4/24/2013.
Amended by 2004 Ga. Laws 443, § 10, eff. 7/1/2004.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 1 - SPECIAL COUNTY 1 PERCENT SALES AND USE TAX (§§ 48-8-110 — 48-8-124) › Section 48-8-113 - Administration and collection by commissioner; application; deduction to dealers

A tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and benefit of the county and qualified municipalities within such special district imposing the tax. Such administration and collection shall be accomplished in the same manner and subject to the same applicable provisions, procedures, and penalties provided in Article 1 of this chapter except that the sales and use tax provided in this part shall be applicable to sales of motor fuels as prepaid local tax as that term is defined in Code Section
48-8-2
; provided, however, that all moneys collected from each taxpayer by the commissioner shall be applied first to such taxpayer's liability for taxes owed the state; and provided, further, that the commissioner may rely upon a representation by or in behalf of the county and qualified municipalities within the special district or the Secretary of State that such a tax has been validly imposed, and the commissioner and the commissioner's agents shall not be liable to any person for collecting any such tax which was not validly imposed. Dealers shall be allowed a percentage of the amount of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if such amount is not delinquent at the time of payment. The deduction shall be at the rate and subject to the requirements specified under subsections (b) through (f) of Code Section
48-8-50
.
Amended by 2013 Ga. Laws 33,§ 48, eff. 4/24/2013.
Amended by 2010 Ga. Laws 507,§ 25, eff. 7/1/2011.
Amended by 2009 Ga. Laws 8,§ 48, eff. 4/14/2009.
Amended by 2007 Ga. Laws 209,§ 9, eff. 1/1/2008.
Amended by 2004 Ga. Laws 443, § 12, eff. 7/1/2004.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 1 - SPECIAL COUNTY 1 PERCENT SALES AND USE TAX (§§ 48-8-110 — 48-8-124) › Section 48-8-114 - Sales tax return requirements

Each sales tax return remitting taxes collected under this part shall separately identify the location of each retail establishment at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return in order to facilitate the determination by the commissioner that all taxes imposed by this part are collected and distributed according to situs of sale.
Amended by 2013 Ga. Laws 33,§ 48, eff. 4/24/2013.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 1 - SPECIAL COUNTY 1 PERCENT SALES AND USE TAX (§§ 48-8-110 — 48-8-124) › Section 48-8-116 - Tax credits

Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this part upon the same property. If the amount of sales or use tax so paid is less than the amount of the use tax due under this part, the purchaser shall pay an amount equal to the difference between the amount paid in the other tax jurisdiction and the amount due under this part. The commissioner may require such proof of payment in another local tax jurisdiction as he deems necessary and proper. No credit shall be granted, however, against the tax imposed under this part for tax paid in another jurisdiction if the tax paid in such other jurisdiction is used to obtain a credit against any other local sales and use tax levied in the county or in a special district which includes the county; and taxes so paid in another jurisdiction shall be credited first against the tax levied under Article 2 of this chapter, if applicable, and then against the tax levied under this part.
Amended by 2013 Ga. Laws 33,§ 48, eff. 4/24/2013.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 1 - SPECIAL COUNTY 1 PERCENT SALES AND USE TAX (§§ 48-8-110 — 48-8-124) › Section 48-8-117 - Inapplicability of tax to certain sales of tangible personal property outside taxing county

No tax provided for in this part shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the county in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller's vehicle, United States mail, or common carrier or by private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.
Amended by 2013 Ga. Laws 33,§ 48, eff. 4/24/2013.
Amended by 2012 Ga. Laws 632,§ II-21, eff. 7/1/2012.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 1 - SPECIAL COUNTY 1 PERCENT SALES AND USE TAX (§§ 48-8-110 — 48-8-124) › Section 48-8-118 - "Building and construction materials" defined; inapplicability of tax to certain sales or uses of building and construction materials

(a)
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.
(b)
No tax provided for in this part shall be imposed upon the sale or use of building and construction materials when the contract pursuant to which the materials are purchased or used was advertised for bid prior to the voters' approval of the levy of the tax and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the tax.
Amended by 2013 Ga. Laws 33,§ 48, eff. 4/24/2013.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 1 - SPECIAL COUNTY 1 PERCENT SALES AND USE TAX (§§ 48-8-110 — 48-8-124) › Section 48-8-119 - Promulgation of rules and regulations by commissioner

The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the tax authorized to be imposed by this part.
Amended by 2013 Ga. Laws 33,§ 48, eff. 4/24/2013.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 1 - SPECIAL COUNTY 1 PERCENT SALES AND USE TAX (§§ 48-8-110 — 48-8-124) › Section 48-8-120 - Effect of other local sales and use taxes on imposition of tax

Except as provided in Code Section
48-8-6
, the tax authorized by this part shall be in addition to any other local sales and use tax. Except as provided in Code Section
48-8-6
, the imposition of any other local sales and use tax within a county or qualified municipality within a special district shall not affect the authority of such a county to impose the tax authorized by this part and the imposition of the tax authorized by this part shall not affect the imposition of any otherwise authorized local sales and use tax within the county within the special district.
Amended by 2004 Ga. Laws 443, § 14, eff. 7/1/2004.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 1 - SPECIAL COUNTY 1 PERCENT SALES AND USE TAX (§§ 48-8-110 — 48-8-124) › Section 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.
Amended by 2019 Ga. Laws 236,§ 1, eff. 5/7/2019.
Amended by 2012 Ga. Laws 711,§ 2, eff. 7/1/2012.
Added by 2004 Ga. Laws 443, § 21, eff. 7/1/2004.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 1 - SPECIAL COUNTY 1 PERCENT SALES AND USE TAX (§§ 48-8-110 — 48-8-124) › Section 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.
Added by 2012 Ga. Laws 711,§ 3, eff. 7/1/2012.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 2 - SALES TAX FOR EDUCATIONAL PURPOSES (§§ 48-8-140 — 48-8-144) › Section 48-8-140 - Authority for and legislative intent of part

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.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 2 - SALES TAX FOR EDUCATIONAL PURPOSES (§§ 48-8-140 — 48-8-144) › Section 48-8-141 - Manner of imposition of tax; report; rate

(a)
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
.
(b)
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.
Amended by 2024 Ga. Laws 701,§ 5, eff. 7/1/2024.
Amended by 2015 Ga. Laws 46,§ 5-11, eff. 7/1/2015.
Amended by 2010 Ga. Laws 630,§ 1, eff. 7/1/2010.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 2 - SALES TAX FOR EDUCATIONAL PURPOSES (§§ 48-8-140 — 48-8-144) › Section 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."
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 2 - SALES TAX FOR EDUCATIONAL PURPOSES (§§ 48-8-140 — 48-8-144) › Section 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.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 2 - SALES TAX FOR EDUCATIONAL PURPOSES (§§ 48-8-140 — 48-8-144) › Section 48-8-144 - Local charter schools and state chartered special schools as capital outlay project

(a)
As used in this Code section, the term:
(1)
"Local charter school" means a local charter school as defined in paragraph (7) of Code Section
20-2-2062
.
(2)
"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.
(b)
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.
Added by 2008 Ga. Laws 431,§ 1, eff. 5/6/2008.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 3 - CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX (§§ 48-8-145 — 48-8-157) › Section 48-8-145 - Definitions

As used in this part, the term:
(1)
"Coliseum capital outlay project" means any capital outlay project or projects, as defined in paragraph (1) of Code Section
48-8-110
, within the special district and consisting of the acquisition, construction, renovation, improvement, and equipping of buildings, structures, and facilities as a successor facility to a multiuse coliseum or civic center type of facility, or a combination of such facilities, in operation on the same site for a minimum of 35 years and that includes, among other facilities, an arena originally constructed with a minimum of 5,000 permanent seats, such successor facility to be owned or operated, or both, either by the qualified consolidated government, one or more local authorities within the special district, or any combination thereof.
(2)
"Project cost" means the cost of acquiring, constructing, reconstructing, renovating, repairing, improving, and installing any coliseum capital outlay project, or any combination of the foregoing.
(3)
"Qualified consolidated government" means a consolidated government created by the consolidation of a county and one or more municipalities and within the geographic boundaries of the county in which such consolidated government exists there exist on the date of the call of the election pursuant to subsection (b) of Code Section
48-8-147
two or more incorporated municipalities.
Added by 2023 Ga. Laws 22,§ 2, eff. 4/24/2023.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 3 - CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX (§§ 48-8-145 — 48-8-157) › Section 48-8-146 - Imposing taxes for funding coliseum capital outlay projects; tax rate

(a)
The governing authority of any qualified consolidated government whose geographic boundary is coterminous with that of the special district in which the sales and use tax authorized by Part 1 of Article 3 of this chapter is being levied may, subject to the requirement of referendum approval and the other requirements of this part, impose within the special district a special sales and use tax for a limited period of time for the purpose of funding coliseum capital outlay projects and project costs.
(b)
Except as provided in subsection (c) of this Code section, any tax imposed under this part shall be at the rate of 0.5 percent. Except as to rate, a tax imposed under this part shall correspond to the tax imposed by Article 1 of this chapter. No item or transaction which is not subject to taxation under Article 1 of this chapter shall be subject to a tax imposed under this part, except that a tax imposed under this part shall apply to sales of motor fuels as prepaid local tax as that term is defined in Code Section
48-8-2
and shall be applicable to the sale of food and food ingredients and alcoholic beverages as provided for in Code Section
48-8-3
.
(c)
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 0.5 percent of the retail sales price of the motor fuel which is not more than $3.00 per gallon.
Added by 2023 Ga. Laws 22,§ 2, eff. 4/24/2023.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 3 - CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX (§§ 48-8-145 — 48-8-157) › Section 48-8-148 - Implementation and cessation of taxation

(a)
(1)
If the imposition of the tax is approved by referendum, 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 that are regularly billed on a monthly basis, however, the resolution or ordinance imposing the tax shall become effective and the tax shall apply to the first regular billing period coinciding with or following the effective date specified in paragraph (1) of this subsection. A certified copy of the ordinance or resolution imposing the tax shall be forwarded to the commissioner to ensure it is received within five business days after certification of the election results.
(b)
The tax shall cease to be imposed on the earliest of the following:
(1)
If the resolution or ordinance 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; or
(2)
As of the end of the calendar quarter during which the commissioner determines that the tax raised revenues sufficient to provide to the qualified consolidated government net proceeds equal to or greater than the amount specified as the maximum amount of net proceeds to be raised by the tax.
(c)
(1)
In no event shall the principal amount of general obligation bonds issued under this part by a qualified consolidated government exceed $250 million.
(2)
No qualified consolidated government shall at any time impose more than a single 0.5 percent tax under this part.
(3)
In no event shall the tax authorized by this part be renewed or reauthorized. Each qualified consolidated government shall be limited to one imposition of the tax authorized by this part.
Added by 2023 Ga. Laws 22,§ 2, eff. 4/24/2023.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 3 - CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX (§§ 48-8-145 — 48-8-157) › Section 48-8-149 - Administration and collection of taxes

A tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and benefit of the qualified consolidated government imposing the tax. Such administration and collection shall be accomplished in the same manner and subject to the same applicable provisions, procedures, and penalties provided in Article 1 of this chapter except that the sales and use tax provided in this part shall be applicable to sales of motor fuels as prepaid local tax as that term is defined in Code Section
48-8-2
; provided, however, that all moneys collected from each taxpayer by the commissioner shall be applied first to such taxpayer's liability for taxes owed the state; and provided, further, that the commissioner may rely upon a representation by or on behalf of the qualified consolidated government 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
.
Amended by 2024 Ga. Laws 701,§ 5, eff. 7/1/2024.
Added by 2023 Ga. Laws 22,§ 2, eff. 4/24/2023.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 3 - CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX (§§ 48-8-145 — 48-8-157) › Section 48-8-150 - Identification of retail establishments collecting taxes

Each sales and use tax return remitting sales and use taxes collected under this part shall separately identify the location of each retail establishment at which any of the sales and use 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 to facilitate the determination by the commissioner that all sales and use taxes imposed by this part are collected and distributed according to situs of sale.
Added by 2023 Ga. Laws 22,§ 2, eff. 4/24/2023.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 3 - CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX (§§ 48-8-145 — 48-8-157) › Section 48-8-151 - Disbursement of taxation proceeds

The proceeds of the tax collected by the commissioner in each qualified consolidated government 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 to defray the costs of administration; and
(2)
The remaining proceeds of the tax shall be distributed to the governing authority of the qualified consolidated government imposing the tax.
Added by 2023 Ga. Laws 22,§ 2, eff. 4/24/2023.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 3 - CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX (§§ 48-8-145 — 48-8-157) › Section 48-8-152 - Crediting of taxes paid

Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this part upon the same property. If the amount of sales or use tax so paid is less than the amount of the use tax due under this part, the purchaser shall pay an amount equal to the difference between the amount paid in the other tax jurisdiction and the amount due under this part. The commissioner may require such proof of payment in another local tax jurisdiction as the commissioner deems necessary and proper. No credit shall be granted, however, against the tax imposed under this part for tax paid in another jurisdiction if the tax paid in such other jurisdiction is used to obtain a credit against any other local sales and use tax levied in the qualified consolidated government or in a special district which includes the qualified consolidated government; and taxes so paid in another jurisdiction shall be credited first against the tax levied under Article 2 of this chapter, if applicable, then against the tax levied under Part 1 of Article 3 of this chapter, if applicable, then against the tax levied under Part 2 of Article 3 of this chapter, if applicable, and then against the tax levied under this part.
Added by 2023 Ga. Laws 22,§ 2, eff. 4/24/2023.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 3 - CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX (§§ 48-8-145 — 48-8-157) › Section 48-8-153 - Property delivered outside geographical area

No tax provided for in this part shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the qualified consolidated government in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller's vehicle, and including United States mail or common carrier or by a private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.
Added by 2023 Ga. Laws 22,§ 2, eff. 4/24/2023.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 3 - CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX (§§ 48-8-145 — 48-8-157) › Section 48-8-154 - Prohibition on levying tax prior to approval

No tax provided for in this part shall be imposed upon the sale or use of building and construction materials when the contract pursuant for 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.
Added by 2023 Ga. Laws 22,§ 2, eff. 4/24/2023.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 3 - CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX (§§ 48-8-145 — 48-8-157) › Section 48-8-155 - 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 authorized by this part.
Added by 2023 Ga. Laws 22,§ 2, eff. 4/24/2023.
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 3 - COUNTY SALES AND USE TAXES (§§ 48-8-110 — 48-8-157) › Part 3 - CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX (§§ 48-8-145 — 48-8-157) › Section 48-8-156 - Imposition of other taxes

The tax authorized by this part shall be in addition to any other local sales and use tax. The imposition of any other local sales and use tax within a county, municipality, or special district shall not affect the authority of a qualified consolidated government to impose the tax authorized by this part and the imposition of the tax authorized by this part shall not affect the imposition of any otherwise authorized local sales and use tax within a county, municipality, or special district.
Added by 2023 Ga. Laws 22,§ 2, eff. 4/24/2023.
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 3A - UNIFORM SALES AND USE TAX ADMINISTRATION ACT (§§ 48-8-160 — 48-8-167) › Section 48-8-160 - Short title

This article shall be known and may be cited as the "Uniform Sales and Use Tax Administration Act."
Added by 2004 Ga. Laws 495, § 8, eff. 5/13/2004.
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 3A - UNIFORM SALES AND USE TAX ADMINISTRATION ACT (§§ 48-8-160 — 48-8-167) › Section 48-8-161 - Definitions

As used in this article, the term:
(1)
"Agent" means a person appointed by a seller to represent the seller before the member states.
(2)
"Agreement" means the Streamlined Sales and Use Tax Agreement.
(3)
"Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.
(4)
"Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions.
(5)
"Model 1 seller" means a seller registered under the agreement that has selected a certified service provider as its agent to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases.
(6)
"Model 2 seller" means a seller registered under the agreement that has selected a certified automated system to perform part of its sales and use tax functions, but retains responsibility for remitting the tax.
(7)
"Model 3 seller" means a seller registered under the agreement that has sales in at least five member states, has total annual sales revenue of at least $500 million, has a proprietary system that calculates the amount of tax due each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. As used in this definition, a seller includes an affiliated group of sellers using the same proprietary system.
(8)
"Model 4 seller" means a seller that is not a Model 1 seller, a Model 2 seller, or a Model 3 seller.
(9)
"Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
(10)
"Sales tax" means the taxes levied under this chapter.
(11)
"Seller" means any person making sales, leases, or rentals of personal property or services.
(12)
"State" means any state of the United States, the District of Columbia, and the Commonwealth of Puerto Rico.
(13)
"Use tax" means the taxes levied under this chapter.
Amended by 2014 Ga. Laws 669,§ 48, eff. 4/29/2014.
Amended by 2013 Ga. Laws 33,§ 48, eff. 4/24/2013.
Amended by 2010 Ga. Laws 507,§ 26, eff. 7/1/2011.
Added by 2004 Ga. Laws 495, § 8, eff. 5/13/2004.
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 3A - UNIFORM SALES AND USE TAX ADMINISTRATION ACT (§§ 48-8-160 — 48-8-167) › Section 48-8-162 - Authorization to enter Streamlined Sales and Use Tax Agreement with other states

The department is authorized to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers. The department is further authorized to take other actions reasonably required to implement the provisions set forth in this article. Other actions authorized by this Code section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. The department, or its designee, is authorized to represent this state before the other states that are signatories to the agreement.
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 3A - UNIFORM SALES AND USE TAX ADMINISTRATION ACT (§§ 48-8-160 — 48-8-167) › Section 48-8-163 - Effect upon other statutory provisions

No provision of the agreement authorized by this article in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.
Added by 2004 Ga. Laws 495, § 8, eff. 5/13/2004.
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 3A - UNIFORM SALES AND USE TAX ADMINISTRATION ACT (§§ 48-8-160 — 48-8-167) › Section 48-8-164 - Purpose

The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
Added by 2004 Ga. Laws 495, § 8, eff. 5/13/2004.
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 3A - UNIFORM SALES AND USE TAX ADMINISTRATION ACT (§§ 48-8-160 — 48-8-167) › Section 48-8-165 - Benefit is to the state; no individual right to challenge or contest application

(a)
The agreement authorized by this article binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.
(b)
Consistent with subsection (a) of this Code section, no person shall have any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.
(c)
No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.
Added by 2004 Ga. Laws 495, § 8, eff. 5/13/2004.