reglab/statecodes huggingface dataset:
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-5 - LOCAL OPTION TAX › Rule 560-12-5-.10 - Determination of Entitlement and Qualification

Current through Rules and Regulations filed through June 27, 2024
(1) Funds will be certified for disbursement
				by the Revenue Commissioner pursuant to this Act only to those jurisdictions
				which have certified to the Commissioner their qualifications and entitlement
				to receive disbursements thereunder.
(a) With
				respect to those jurisdictions which, by their own authority, impose the tax,
				the resolution which imposes the tax and which is forwarded to the Commissioner
				as provided in the Act shall constitute such certification.
(b) With respect to those jurisdictions which
				do not impose the tax, but which claim entitlement to receive proceeds
				therefrom, such certification shall be provided to the Commissioner upon forms
				prescribed by him for that purpose.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-6 - SPECIAL COUNTY TAX › Rule 560-12-6-.01 - Definitions

Current through Rules and Regulations filed through June 27, 2024
(1) The term "Local
				Jurisdiction" as used in these regulations shall include any county authorized
				to levy a Special County Tax under the provisions and conditions of O.C.G.A.
				§
									48-8-110
et
				seq.
(2) The term "Special
				County Tax" as used in these regulations shall mean the 1% sales and use tax
				for the use of such counties as authorized under the provisions and conditions
				of O.C.G.A. §
									48-8-110
et
				seq.
(3) The term "State
				Sales and Use Tax Act" as used in these regulations shall mean the Georgia
				Retailers' and Consumers' Sales and Use Tax, O.C.G.A.  48-8.
(4) The term "Special County Tax Act" as used
				in these regulations shall mean O.C.G.A. §
									48-8-110
et
				seq.
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-6 - SPECIAL COUNTY TAX › Rule 560-12-6-.02 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-8-31,  48-8-113,  48-8-119.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-6 - SPECIAL COUNTY TAX › Rule 560-12-6-.03 - Applicability of State Sales and Use Tax Act and Regulations

Current through Rules and Regulations filed through June 27, 2024
(1) All sales and
				other transactions not taxable under the State Sales and Use Tax Act, except
				motor fuels, are not taxable under the Special County Tax Act. Similarly, all
				sales and other transactions exempt from the state Sales and Use Tax Act,
				except motor fuels, are exempt from the Special County Tax.
(a)
Example 1.
A sale in
				interstate commerce by a Georgia dealer is not taxable under the State Sales
				and Use Tax Act. Consequently, such a sale would not be a taxable sale under
				the Special County Tax Act.
(b)
Example 2.
A sale to the University System of Georgia is exempt
				under the State Sales and Use Tax Act. Consequently, such a sale is also exempt
				under the Special County Tax Act.
(c)
Example 3.
Sales of gasoline
				and other motor fuels for use on the highway are exempt from State tax, but are
				not exempt from Special County Tax.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-6 - SPECIAL COUNTY TAX › Rule 560-12-6-.04 - Taxable Transactions

Current through Rules and Regulations filed through June 27, 2024
(1) Sales.
(a) Sales transactions otherwise taxable
				under the State Sales and Use Tax Act, including both sales and leases, are
				taxable if the sale occurs within a Local Jurisdiction. A "sale" occurs within
				a Local Jurisdiction if:
1. in the case of
				sales of tangible personal property, the transfer of title or possession, or
				both, takes place within the Local Jurisdiction; provided, however, that 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
				governed by any of the local governments imposing the tax, regardless of the
				point at which title passes, if such delivery is made by the seller's vehicle,
				U.S. Mail, common carrier or by private or contract carrier licensed by the
				Interstate Commerce Commission or the Georgia Public Service
				Commission;
2. in the case of
				leases,the lease is executed within the local Jurisdiction, or the leased
				property is transferred to the lessee within the local Jurisdiction.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-6 - SPECIAL COUNTY TAX › Rule 560-12-6-.05 - Use Tax; Collection by Dealers

Current through Rules and Regulations filed through June 27, 2024
(1) Liability.
(a) The owner or user of tangible personal
				property acquired by a purchase or lease made outside a Local Jurisdiction,
				shall be liable for a use tax under the Special County Tax upon the first in
				stance of use, storage, consumption, or distribution of the property within the
				Local Jurisdiction unless the use is insubstantial.
(b) "Insubstantial use" within the meaning of
				paragraph (1)(a) means any use occurring solely by virtue of movement of the
				property through the Local Jurisdiction.
(c) The rules stated in the foregoing
				paragraphs may be illustrated as follows:
1.
Example 1.
Y Corporation is engaged in the construction business
				and maintains its sole office outside the Local Jurisdiction. Y Corporation in
				performing a contract within the Local Jurisdiction employs certain equipment
				purchased by it outside the Local Jurisdiction, such as bulldozers, on the
				construction site. Under paragraph (1)(a), the use of the equipment is
				taxable.
2.
Example 2.
Same facts as in Example 1, except that Y Corporation also has a truck which
				makes deliveries of construction materials from the corporation's office to the
				construction site and then returns to the corporation's office. Under paragraph
				(1)(a), use of the truck is not taxable. Use of the construction materials is
				taxable.
3.
Example 3.
X Corporation maintains a warehouse in the Local Jurisdiction in which it
				stores supplies, not for resale but to be used in its operations outside the
				Local Jurisdiction. Under paragraph (1)(a), the stored supplies are
				taxable.
4.
Example 4.
Z Corporation, a retail chain, maintains a warehouse for its retail goods
				outside the Local Jurisdiction. Trucks based, serviced and routed from the
				warehouse are used solely to make shipments from the warehouse to retail
				outlets in the Local Jurisdiction. Under paragraph (1)(a), the use of the
				trucks is not taxable. If, however, the truck is assigned to a particular
				retail outlet in the Local Jurisdiction for the purpose of making retail
				deliveries in the Local Jurisdiction from the retail outlet, even though
				returning at the end of the day to the warehouse, the use is taxable.
5.
Example 5.
Same facts as in
				Example 4, except the warehouse is located in the Local Jurisdiction and the
				vehicles are used to make shipments outside the Local Jurisdiction. The use is
				taxable.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-6 - SPECIAL COUNTY TAX › Rule 560-12-6-.06 - Sales Prior to Effective Date

Current through Rules and Regulations filed through June 27, 2024
(1) The Special County Tax shall not apply to
				a sale of goods when the contract was entered into prior to the effective date
				of the tax, and delivery was completed prior to such effective date; nor to the
				purchase price, 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 approval of the levy of the tax by the county or municipality
				and the contract was entered into as a result of a bid actually submitted in
				response to such advertisement prior to approval of the levy of the
				tax.
(2) The rules stated in the
				amended regulation may be illustrated as follows:
(a)
Example 1.
A written lease
				agreement executed prior to effective date of Special County Tax in a Local
				Jurisdiction is taxable beginning with the first rental payment made on or
				after effective date to the extent such payment represents use on or after
				effective date of such tax.
(b)
Example 2.
A written contract which was executed prior to the
				effective date of Special County Tax in a Local Jurisdiction and which required
				deliveries of goods in intervals, is taxable under the Special County Tax with
				respect to deliveries made on or after effective date of such tax unless such
				building and construction materials were sold, and subsequently used
				exclusively, to perform a specific bona fide contract which was advertised for
				bid prior to approval of the levy of such tax by the county or municipality and
				which was entered into as a result of a bid actually submitted in response to
				such advertisement prior to the approval of the levy of the tax.
(c)
Example 3.
An Admission
				charge for an event is taxable if the event is held on or after effective date
				of Special County Tax regardless of when a ticket, if any, was sold.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-6 - SPECIAL COUNTY TAX › Rule 560-12-6-.07 - Credit for Taxes Paid

Current through Rules and Regulations filed through June 27, 2024
Where a Special County Sales or Use Tax has been paid with
				 respect to tangible personal property by the purchaser either in another
				 Special County 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 the Special County Tax Act 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 the
				 Special County Tax Act, the purchaser shall pay an amount equal to the
				 difference between the amount paid in other tax jurisdiction and the amount due
				 under the Special County Tax Act. 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 the Special
				 County Tax Act 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 the Local Option Tax Act, if applicable, and then
				 against the tax levied under the Special County Tax Act.
O.C.G.A. §
										48-8-116.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-6 - SPECIAL COUNTY TAX › Rule 560-12-6-.08 - Penalties and Interest

Current through Rules and Regulations filed through June 27, 2024
The amounts and rates of penalties and interest provided for
				 by the State Sales and Use Tax Act and Regulations relating thereto shall apply
				 to liabilities under the Special County Tax Act. Said penalties an interest are
				 in addition to and separate from the penalty and interest provisions of the
				 State Sales and Use Tax Act and Regulations relating thereto.
O.C.G.A. §
										48-8-113.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-6 - SPECIAL COUNTY TAX › Rule 560-12-6-.09 - Obligation to Collect and Remit Tax

Current through Rules and Regulations filed through June 27, 2024
(1) In the situation where such sales are
				subject to the Special County Tax, every dealer making sales of tangible
				personal property at retail in this State and every dealer making sales of
				tangible personal property at retail outside this State or the geographic areas
				of the Special County tax jurisdiction for distribution, storage, use or other
				consumption in the Special County tax jurisdiction shall add the amount of tax
				imposed by the Act upon the purchaser to the sales price or charge, which shall
				then be a debt from the purchaser or consumer to the dealer until paid, and
				shall be recoverable at law in the same manner as any other debt.
(2) The retailer shall collect and the
				purchaser shall pay the Special County Tax. Any retailer who shall neglect,
				fail, or refuse to collect and remit the tax as required by law, upon any,
				every and all taxable sales made by him, his agents, or employees, or upon
				tangible personal property and services which are subject to the Special County
				Tax Act shall be liable for and pay the tax himself.
(3) Each sales tax return remitting Special
				County Tax shall separately identify the location of each retail establishment
				at which any of the Special County Tax remitted was collected and shall specify
				the amount of sales and amount of taxes collected at each such establishment
				for the period of the return so as to thereby facilitate determination of the
				State Revenue Commissioner that all Special County Tax is collected and
				distributed according to situs of sale.
O.C.G.A. §§
										48-8-113;
				  48-8-114.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-7 - EDUCATIONAL LOCAL OPTION TAX › Rule 560-12-7-.01 - Definitions

Current through Rules and Regulations filed through June 27, 2024
(1) The term
				"Educational Local Option Tax" as used in these regulations shall mean the 1%
				sales and use tax for use by the School Board of such counties and/or
				independent school boards as authorized under provisions and conditions of
				Article VIII, Section VI, Paragraph IV of the Georgia Constitution.
(2) The term "Educational Local Option Tax
				Act" as used in these regulations shall mean Act No. 19 (Resolution No. 728)
				set forth in the Georgia Constitution authorizing a 1% sales and use tax for
				such School Board or School Boards of Education located within a
				county.
(3) The term "School Board"
				as used in these regulations shall include any Board of Education of such
				school district in a county or the Board of Education of any independent school
				district authorized to levy an Educational Local Option Tax under the authority
				of Article VIII, Section VI, Paragraph IV of the Georgia
				Constitution.
(4) The term "State
				Sales and Use Tax Act" as used in these regulations, shall mean the Georgia
				Retailers' and Consumers' Sales and Use Tax Act, approved February 20, 1951
				(Ga. L. 1951, p. 360) as amended.
O.C.G.A. Secs.
				  48-2-12,  48-8-141.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-7 - EDUCATIONAL LOCAL OPTION TAX › Rule 560-12-7-.02 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-8-31,  48-8-141.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-7 - EDUCATIONAL LOCAL OPTION TAX › Rule 560-12-7-.03 - Applicability of State Sales and Use Tax Act and Regulations

Current through Rules and Regulations filed through June 27, 2024
(1) All sales and
				other transactions not taxable under the State Sales and Use Tax Act are not
				taxable under the Educational Local Option Tax Act. Similarly, all sales and
				other transactions exempt from the State Sales and Use Tax Act, with the
				exception of the exemption as provided for in O.C.G.A. §
									48-8-3(57) 
				 relating to eligible food and beverages purchased for off-premises consumption,
				are exempt from the Educational Local Option Tax.
(a)
Example 1
: A sale in
				interstate commerce by a Georgia dealer is not taxable under the State Sales
				and Use Tax Act. Consequently, such a sale would not be a taxable sale under
				the Educational Local Option Tax Act.
(b)
Example 2
: A sale to the
				University System of Georgia is exempt under the State Sales and Use Tax Act.
				Consequently, such a sale is also exempt under the Educational Local Option Tax
				Act.
(c)
Example 3
: A
				sale of eligible food and beverages for off-premises consumption is gradually
				exempt under the State Sales and Use Tax Act. However, such a sale is not
				exempt under the Educational Local Option Tax Act.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-7 - EDUCATIONAL LOCAL OPTION TAX › Rule 560-12-7-.04 - Taxable Transactions

Current through Rules and Regulations filed through June 27, 2024
(1) Sales.
(a) Sales transactions otherwise taxable
				under the State Sales and Use Tax Act, including both sales and leases, are
				taxable if the sale occurs within a taxing district. A "sale" occurs within a
				taxing district if:
1. In the case of sales
				of tangible personal property, the transfer of title or possession, or both,
				takes place within the taxing district; provided, however, that no tax shall be
				imposed upon the sale of tangible personal property which is ordered by and
				delivered to the purchaser by the seller at a point outside the geographical
				area governed by any of the local governments imposing the tax, regardless of
				the point at which title passes, when such delivery is made by the seller's
				vehicle, U.S. Mail, common carrier or by private or contract carrier licensed
				by the Interstate Commerce Commission or the Georgia Public Service
				Commission;
2. In the case of
				leases, the lease is executed within the taxing district, or the leased
				property is transferred to the lessee within the taxing district.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-7 - EDUCATIONAL LOCAL OPTION TAX › Rule 560-12-7-.05 - Use Tax; Collection by Dealers

Current through Rules and Regulations filed through June 27, 2024
(1) Liability.
(a) The owner or user of tangible personal
				property acquired by a purchase or lease made outside a taxing district, shall
				be liable for a use tax under the Educational Local Option Tax upon the first
				instance of use, storage, consumption, or distribution of the property within
				the taxing district unless the use is insubstantial.
(b) "Insubstantial use" within the meaning of
				paragraph (1)(a) means use occurring solely by virtue of movement of the
				property through the taxing district.
(c) The rules stated in the foregoing
				paragraphs may be illustrated as follows:
1.
Example 1.
Y Corporation is engaged in the construction business
				and maintains its sole office outside the taxing district. Y Corporation, in
				performing a contract within the taxing district employs on the construction
				site certain equipment, such as bulldozers, purchased by it outside the taxing
				district. Under paragraph (1)(a), the use of equipment is taxable under the
				Educational Local Option Tax Act.
2.
Example 2.
Same facts as in
				Example 1, except that Y Corporation also has a truck which makes deliveries of
				construction materials from the corporation's office to the construction site
				and then returns to the corporation's office. Under paragraph (1)(b), use of
				the truck is not taxable under the Educational Local Option Tax Act. Use of the
				construction materials are taxable.
3.
Example 3.
X Corporation
				maintains a warehouse in the taxing district in which it stores supplies, not
				held for resale but to be used in its operations outside the taxing district.
				Under paragraph (1)(a), the storage is taxable under the Educational Local
				Option Tax Act.
4.
Example 4.
Z Corporation, a retail chain, maintains a warehouse for its retail
				goods outside the taxing district. Trucks based, serviced and routed from the
				warehouse are used solely to make shipments from the warehouse to retail
				outlets in the taxing district. Under paragraph (1)(b), the use of the trucks
				is not taxable under the Educational Local Option Tax Act. If, however, the
				truck is assigned to a particular retail outlet in the taxing district for the
				purpose of making retail deliveries in the taxing district from the retail
				outlet, even though returning at the end of the day to the warehouse, the use
				is taxable.
5.
Example 5.
Same facts as in Example 4, except that the warehouse is located in the
				taxing district and the vehicles are used to make shipments outside the taxing
				district. The use is taxable under the Educational Local Option Tax
				Act.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-7 - EDUCATIONAL LOCAL OPTION TAX › Rule 560-12-7-.06 - Sales Prior to Effective Date

Current through Rules and Regulations filed through June 27, 2024
(1) The Educational Local Option Tax shall
				not apply to a sale of goods when the contract was entered into and delivery
				was completed prior to such effective date of the tax. Nor shall the tax apply
				to the purchase price, 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 approval of the levy of the tax by the school board
				and the contract was entered into as a result of a bid actually submitted in
				response to such advertisement prior to approval of the levy of the
				tax.
(2) The rules stated in this
				regulation may be illustrated as follows:
(a)
Example 1.
A written lease agreement executed prior to an
				effective date of Educational Local Option Tax in a taxing district is taxable
				beginning with the first rental payment made on or after an effective date to
				the extent such payment represents use on or after an effective date of such
				tax.
(b)
Example 2.
A
				written contract which was executed prior to the effective date of Educational
				Local Option Tax in a taxing district and which required deliveries of goods in
				intervals, is taxable under the Educational Local Option Tax with respect to
				deliveries made on or after an effective date of such tax. The transaction
				would not be taxable if the purchases were building and construction materials
				sold and, subsequently, used exclusively to perform a specific bona fide
				contract which was advertised for bid prior to approval of the levy of such tax
				by the school boards, and the contract was entered into as a result of a bid
				actually submitted in response to such advertisement prior to the approval of
				the levy of the tax.
(c)
Example 3.
An admission charge for an event is taxable if the
				event is held on or after an effective date of the Educational Local Option Tax
				regardless of when a ticket, if any, was sold.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-7 - EDUCATIONAL LOCAL OPTION TAX › Rule 560-12-7-.07 - Credit for Taxes Paid

Current through Rules and Regulations filed through June 27, 2024
Where an Educational Local Option Tax has been paid with
				 respect to tangible personal property by the purchaser, either in another
				 taxing district within the State or in a taxing jurisdiction outside the State,
				 and where the purpose and intent of the tax are similar to the tax authorized
				 to be imposed by the Educational Local Option Tax Act, said tax may be credited
				 against the tax authorized to be imposed by the Educational Local Option Tax
				 Act upon the same property. If the amount of sales or use tax so paid is less
				 than the amount of the use tax due, as authorized to be imposed by the
				 Educational Local Option Tax Act, the purchaser shall pay an amount equal to
				 the difference between the amount so paid in the other taxing district, or in
				 such taxing jurisdiction outside the State, and the amount due as authorized to
				 be imposed by the Educational Local Option Tax Act. The State Revenue
				 Commissioner may require proof of payment in another taxing district in this
				 State, or in a taxing jurisdiction outside the State, as is deemed to be
				 necessary and proper.
O.C.G.A. Secs.
				  48-2-12,  48-8-141.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-7 - EDUCATIONAL LOCAL OPTION TAX › Rule 560-12-7-.08 - Penalties and Interest

Current through Rules and Regulations filed through June 27, 2024
The amounts and rates of penalties and interest provided for
				 by the State Sales and Use Tax Act and Regulations relating thereto shall apply
				 to liabilities under the Educational Local Option Tax Act. Said penalties and
				 interest are in addition to and separate from the penalty and interest
				 provisions of the State Sales and Use Tax Act and Regulations relating
				 thereto.
O.C.G.A. Secs.
				  48-2-12,  48-8-141.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-7 - EDUCATIONAL LOCAL OPTION TAX › Rule 560-12-7-.09 - Obligation to Collect and Remit Tax

Current through Rules and Regulations filed through June 27, 2024
(1) In the situation where sales are subject
				to the Educational Local Option Tax, every dealer making sales of tangible
				personal property at retail in this State, and every dealer making sales of
				tangible personal property at retail outside this State, or the geographic
				areas of the taxing district for distribution, storage, use or other
				consumption in the taxing district shall add the amount of tax imposed by this
				Act upon the purchaser to the sales price or charge. The tax shall then be a
				debt from the purchaser or consumer to the dealer until paid, and shall be
				recoverable at law in the same manner as any other debt.
(2) The retailer shall collect and the
				purchaser shall pay the Educational Local Option Tax. Any retailer who shall
				neglect, fail, or refuse to collect and remit the tax as required by law upon
				any and every taxable sale made by the dealer, the dealer's agents, or
				employees, or upon tangible personal property and services which are subject to
				the Educational Local Option Tax Act, shall be liable for payment of the
				tax.
(3) Each sales tax return used
				to remit Educational Local Option Tax shall separately identify the location of
				each retail establishment at which any of the Educational Local Option Tax
				remitted was collected and shall specify the amount of sales and amount of
				taxes collected at each such establishment for the period of the return, so as
				to thereby facilitate determination by the State Revenue Commissioner that all
				Educational Local Option Tax is collected and distributed according to situs of
				sale.
O.C.G.A. Secs.
				  48-2-12,  48-8-141.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-7 - EDUCATIONAL LOCAL OPTION TAX › Rule 560-12-7-.10 - Determination of Entitlement and Certification of Distribution

Current through Rules and Regulations filed through June 27, 2024
(1) Funds will be
				certified for disbursement by the Revenue Commissioner pursuant to this Act
				only to those county and/or independent school board(s) whose election
				superintendent has certified to the Revenue Commissioner their qualifications
				and entitlement to receive disbursements thereunder. A copy of the referendum
				certified by the election superintendent forwarded to the Revenue Commissioner
				by either the Secretary of State's office or the election superintendent shall
				constitute such certification.
(2)
				The distribution percentage for each school district shall be based upon one of
				the following methods:
(a) The ratio that the
				student enrollment in each school district, or portion thereof, bears to the
				total student enrollment as established by the last FT count prior to the
				imposition of the tax; or
(b) Any
				local legislation enacted to provide for a specific distribution
				formula.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-13 - FEES AND EXCISE TAXES › Subject 560-13-1 - FIREWORKS EXCISE TAX › Rule 560-13-1-.01 - Fireworks Excise Tax

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This Rule addresses
				the taxation of fireworks under Article 7 of Chapter 13 of Title 48 of the
				Official Code of Georgia Annotated.
(2)
Definitions.
For purposes of
				this Rule only:
(a) "Consumer fireworks"
				means any small fireworks devices containing restricted amounts of pyrotechnic
				composition, designed primarily to produce visible or audible effects by
				combustion, that comply with the construction, chemical composition, and
				labeling regulations of the United States Consumer Product Safety Commission as
				provided for in Parts 1500 and 1507 of Title 16 of the Code of Federal
				Regulations, the United States Department of Transportation as provided for in
				Part 172 of Title 49 of the Code of Federal Regulations, and the American
				Pyrotechnics Association as provided for in the 2001 American Pyrotechnics
				Association Standard 87-1, and additionally means Roman candles;
(b) "Gross receipts" means the total amount
				of consideration, including cash, credit, property, and services, for which
				personal property or services are sold, leased, or rented, valued in money,
				whether received in money or otherwise.
1. 
				"Gross receipts" includes
(i) the seller's
				cost of the property sold;
(ii) the
				cost of materials used, labor, or service cost, interest, losses, all costs of
				transportation to the seller, all taxes imposed on the seller, and any other
				expense of the seller;
(iii)
				charges by the seller for any services necessary to complete the sale;
				and
(iv) delivery
				charges.
2.  "Gross
				receipts" does not include
(i) discounts,
				including cash, term, or coupons that are not reimbursed by a third party that
				are allowed by a seller and taken by a purchaser on a sale;
(ii) interest, financing, and carrying
				charges from credit extended on the sale of personal property or services, if
				the amount is separately stated on the invoice, bill of sale, or similar
				document given to the purchaser; or
(iii) taxes.
(c) "Seller" means the person who is issued a
				license pursuant to O.C.G.A. §
										25-10-5.1.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-13 - FEES AND EXCISE TAXES › Subject 560-13-2 - STATE HOTEL-MOTEL FEE › Rule 560-13-2-.01 - State Hotel-Motel Fee

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This Rule addresses
				the state hotel-motel fee imposed pursuant to O.C.G.A. §
									48-13-50.3.
(2)
Definitions.
For purposes of
				this Rule only:
(a) "Extended stay rental"
				means providing for value to the public a hotel room for longer than 30
				consecutive days to the same customer;
(b) "Hotel" means a building that has 5 or
				more hotel rooms under common ownership, regardless of the name of the facility
				and regardless of how the facility classifies itself.
1.
Example:
A guest rents a
				cabin at a facility that has 10 free-standing cabins on a single property. Each
				cabin is offered as a single accommodation, and the guest renting the cabin has
				access to all the rooms in the cabin. The cabin is not a "hotel" because it
				does not have 5 or more hotel rooms.
(c) "Hotel room" means a room (or suite of
				conjoined rooms offered as a single accommodation) (i) in a hotel (ii) that is
				used to provide private sleeping accommodations to paying customers and (iii)
				that typically includes linen or housekeeping service. A hotel room is usually
				occupied by transients or travelers who do not enjoy an exclusive right or
				privilege with respect to the room, but instead merely have an agreement for
				the private use or possession of the room. A room is a hotel room only if the
				customer has the right to exclude other customers from the room.
1.
Example:
A facility consists
				of rooms with beds for rent. A customer renting a bed in a room does not have
				the right to exclude another customer from renting a bed in the same room.
				Since the room is not a private sleeping accommodation, it is not a "hotel
				room."
2.
Example:
A
				camp provides overnight sleeping accommodations in multi-bed, single-room
				cabins. The guests provide their own bedding. The accommodations provided by
				the camp are not "hotel rooms" because they are not private and because the
				camp does not provide linen service.
3.
Example:
A hotel rents a
				suite with two bedrooms, two bathrooms, and a kitchen at a nightly rate of
				$400. The suite comprises one "hotel room."
(d) "Innkeeper" means any person who is
				subject to taxation, under Title 48, Chapter 13, Article 3 of the Official Code
				of Georgia, for the furnishing for value to the public a hotel room.
Compilation of Rules and Regulations of the State of Georgia › Department 565 - GEORGIA SAFE HARBOR FOR SEXUALLY EXPLOITED CHILDREN FUND COMMISSION › ADMINISTRATIVE HISTORY

Current through Rules and Regulations filed through June 27, 2024
The
Administrative History
following each Rule gives
			 the date on which the Rule was originally filed and its effective date, as well
			 as the date on which any amendment or repeal was filed and its effective date.
			 Principal abbreviations used in the Administrative History are as
			 follows:
f. - filed
eff. - effective
R. - Rule (Abbreviated only at the beginning of the control
			 number)
Ch. - Chapter (Abbreviated only at the beginning of the control
			 number)
ER. - Emergency Rule
Rev. - Revised
Note: Emergency Rules
are listed in each Rule's
			 Administrative History by Emergency Rule number, date filed and effective date.
			 The Emergency Rule will be in effect for 120 days or until the effective date
			 of a permanent Rule covering the same subject matter superseding this Emergency
			 Rule is adopted, as specified by the Agency.
Chapter 565-1 entitled "Rules of Funding Guidance" adopted. F.
			 July 6, 2021; eff. July 26, 2021.
Compilation of Rules and Regulations of the State of Georgia › Department 565 - GEORGIA SAFE HARBOR FOR SEXUALLY EXPLOITED CHILDREN FUND COMMISSION › Chapter 565-1 - RULES OF FUNDING GUIDANCE › Rule 565-1-.01 - Fund Administration

Current through Rules and Regulations filed through June 27, 2024
(1) Under Ga. Code Ann §§
								15-21-200-
			 15-21-209, the Safe Harbor for Sexually Exploited Children Fund Commission
			 ("the Commission") is authorized to disburse available money from the Safe
			 Harbor for Sexually Exploited Children Fund ("the fund"), after appropriation
			 thereof, for purposes of providing care, rehabilitative services, residential
			 housing, health services, and social services, including establishing safe
			 houses, to sexually exploited children and to a person, entity, or program
			 eligible pursuant to criteria to be set by the Commission.
(2) The Commission shall also consider
			 disbursement of available appropriated money from the fund to a person, entity,
			 or program devoted to awareness and prevention of becoming a sexually exploited
			 child.
(3) The Commission may also
			 authorize the disbursement of fund money for the actual and necessary operating
			 expenses that the Commission incurs in performing its duties; provided,
			 however, that such disbursements shall be kept at a minimum in furtherance of
			 the primary purpose of the fund, which is to disburse money to provide care and
			 rehabilitative and social services for sexually exploited children.
(4) Funds received by the Commission must be
			 deposited, accounted for, and disbursed in the same manner as that of the funds
			 of this state but will not be required to be deposited in and appropriated from
			 the state treasury.
O.C.G.A.
				§
										15-21-205.
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-1 - RULES OF GENERAL APPLICABILITY › Rule 570-1-.01 - Organization

Current through Rules and Regulations filed through June 27, 2024
(1) There are three
			 primary divisions within the Department of Public Safety; the Uniform Division,
			 the Motor Carrier Compliance Division, and the Capitol Police
			 Division.
(2) The mailing address
			 of the Department of Public Safety Headquarters is P.O. Box 1456, Atlanta,
			 Georgia 30371-1456. It is located at 959 E. Confederate Avenue, S.E., Atlanta,
			 Georgia 30316-2303.
(3) All legal
			 notices and all notices and correspondence should be directed to the Department
			 of Public Safety Headquarters.
O.C.G.A. Secs.
				  35-2-3,  35-2-30,  35-2-34,  35-2-35,  35-2-70,  35-2-100,  35-2-121.
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-1 - RULES OF GENERAL APPLICABILITY › Rule 570-1-.02 - General Definitions

Current through Rules and Regulations filed through June 27, 2024
The following definitions shall apply generally to all rules
				and regulations of the Department of Public Safety.
(a) "Board" shall mean the Board of Public
			 Safety of the State of Georgia.
(b)
			 "Commissioner" shall mean the Commissioner of Public Safety of the State of
			 Georgia.
(c) "Department" shall
			 mean the Department of Public Safety of the State of Georgia.
O.C.G.A. Secs.
				  40-1-8(c)(1), 40-123(w)(2),
				 43-16-11.
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-1 - RULES OF GENERAL APPLICABILITY › Rule 570-1-.03 - Administrative Declaratory Rulings

Current through Rules and Regulations filed through June 27, 2024
(1) Availability of declaratory ruling. Any
			 person whose legal rights will be interfered with or impaired by the
			 application of any statutory provision or any rule or order of the Department
			 may petition the Department and request a declaratory ruling thereon. The
			 Department will not render advisory opinions, resolve questions which have
			 become moot or are abstract or hypothetical, or otherwise act hereunder except
			 with respect to such actual controversies or other cases upon which a superior
			 court would be required to act under the Georgia declaratory judgment statutes
			 as construed by the appellate courts of Georgia.
(2) Form of Petition. Each such petition
			 shall be filed with the Department in writing and shall state:
(a) The name and post office address of the
			 petitioner;
(b) The full text of
			 the statute, rule, or order upon which a ruling is requested;
(c) A paragraphed statement of all pertinent
			 and existing facts necessary to a determination of the applicability of the
			 quoted statute or rule;
(d) The
			 petitioner's contention, if any, as to the aforesaid applicability with
			 citations of legal authorities, if any, which authorize, support or require a
			 decision in accordance therewith;
(e) A statement setting forth in detail the
			 petitioner's interest in the matter and why and how the petitioner is uncertain
			 or insecure with respect to his rights. The petition shall be verified under
			 oath by, or in proper behalf of, the petitioner.
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-1 - RULES OF GENERAL APPLICABILITY › Rule 570-1-.04 - Petition for Adoption of Rules

Current through Rules and Regulations filed through June 27, 2024
(1) Form of petition. Each petition for
			 adoption of rules made pursuant to the Georgia Administrative Procedure Act
			 shall be filed with the Department in writing and shall state:
(a) The name and post office address of the
			 petitioner;
(b) The full text of
			 the rule requested to be amended or repealed, or the full text of the rule
			 desired to be promulgated;
(c) A
			 paragraphed statement of the reason such rule should be amended, repealed or
			 promulgated, including a statement of all pertinent existing facts as to
			 petitioner's interest in the matter;
(d) Citations of legal authorities, if any,
			 which authorize, support, or require the action requested by petitioner. The
			 petition should be verified under oath, or in proper behalf of, the
			 petitioner.
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-1 - RULES OF GENERAL APPLICABILITY › Rule 570-1-.05 - Contested Cases Under the Administrative Procedure Act

Current through Rules and Regulations filed through June 27, 2024
The hearing and appeal procedures provided for in the Georgia
				Administrative Procedure Act shall be followed in cases which are directed by
				statute to be conducted pursuant to the Administrative Procedure Act. Contested
				cases heard pursuant to the Georgia Administrative Procedure Act shall be
				conducted in accordance with the procedures provided herein and the following
				procedures:
(a) Initiating a contested
			 case. Any person who is legally entitled to contest a ruling or order of the
			 Department may do so by filing with the Department a request for hearing which
			 shall contain the following:
1. A title which
			 indicates the nature of the proceedings;
2. The complete name and address of the party
			 filing the request;
3. The name and
			 address of all other interested parties;
4. A clear and concise statement of the facts
			 upon which the contested case arises;
5. The legal authority under which the appeal
			 is filed, including all code sections;
6. A prayer setting forth the relief
			 sought;
7. If the party filing the
			 request is represented by counsel, the name and address of counsel.
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-1 - RULES OF GENERAL APPLICABILITY › Rule 570-1-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  40-5-4,  43-16
et seq.
,  50-13-41.
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-1 - RULES OF GENERAL APPLICABILITY › Rule 570-1-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs. 33-34-13,
				  40-5-4,  43-16
et seq.
,  50-13-41.
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-2 - REPEALED › Rule 570-2-.01 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1952. p. 290,
				(O.C.G.A. Sec. 92A-128); Ga. L. 1975, p. 443, (O.C.G.A. Sec. 68-1824.1); Ga. L.
				1951, p. 565, 574, (O.C.G.A. Sec. 92A-612). Ga. L. 1988, pp. 243-249, (O.C.G.A.
				Sec. 5-18-70-72); Ga. L. 1991, pp. 1868-1869, (O.C.G.A. Sec.
				  35-1-9);
				Ga. L. 1991, pp. 309-310, (O.C.G.A. Sec. 409-30); Ga. L. 1991, p. 1870
				(O.C.G.A. Sec. 40-50-2), O.C.G.A. §
									50-18-72(a)(4.1).
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-2 - REPEALED › Rule 570-2-.02 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1973, p. 443; Ga.
				L. 1978, Act 1253, effective July 1, 1978; O.C.G.A. Secs.
				  40-9-30,  40-6-273.
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-3 - REPEALED › Rule 570-3-.02 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937, pp. 322,
				342, as amended (Ga. Code. Ann. Sec. 92A-401, 92A-410, 92A-429) Ga. L. 1975,
				pp. 1008, 1016 (Ga. Code. Ann. Sec. 68B-206); O.C.G.A. Secs.
				  40-5-28,  40-5-101.
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-3 - REPEALED › Rule 570-3-.03 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937, pp. 322,
				342, as amended (Ga. Code Ann. Sec. 92A-9904); Ga. L. 1975, pp. 1008, 1014 (Ga.
				Code Ann. Sec. 68B-204); O.C.G.A. Secs.
				  40-5-23,  40-15-3.
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-3 - REPEALED › Rule 570-3-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1975, pp. 1008,
				1015 (Ga. Code Ann., Sec. 68B-205); O.C.G.A. Sec.
				  40-5-4.
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-3 - REPEALED › Rule 570-3-.13 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  40-5-2,  40-5-4,  40-5-83.
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-3 - REPEALED › Rule 570-3-.14 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  40-5-2,  40-5-4,  40-5-83.
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-3 - REPEALED › Rule 570-3-.18 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1975, pp. 1008,
				1020 (Ga. Code Ann., Sec. 68B-213).
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-3 - REPEALED › Rule 570-3-.20 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1975, pp. 1008,
				1020 (Ga. Code Ann., Sec. 68B-213).
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-3 - REPEALED › Rule 570-3-.30 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  40-5-4,  40-5-101,  40-5-140.
Compilation of Rules and Regulations of the State of Georgia › Department 570 - RULES OF DEPARTMENT OF PUBLIC SAFETY › Chapter 570-4 - FIREARMS DEALERS LICENSE › Rule 570-4-.01 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1964, p. 342.
				O.C.G.A. §
									43-16-1
et
				seq.