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O.C.G.A. § 48-8-90 · Crediting of tax paid by purchaser in another tax jurisdiction; payment of difference between lesser similar tax payment and tax imposed by article; proof of payment; limitation on credit.
O.C.G.A. § 48-8-91 · Condition precedent to authority to impose tax following first year of imposition; annual adjustment of millage rate for ad valorem taxation of tangible personal property; formula; information required on tax bills; effect on tax bills when millage rate is zero.
O.C.G.A. § 48-8-92 · Referendum election to decide discontinuing imposition of tax; procedure; resolution; call for election; publication; ballot; result; subsequent elections; declaration and certification of result; expense.
O.C.G.A. § 48-8-93 · Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery.
O.C.G.A. § 48-8-94 · Taxability of building and construction materials sold or used under contract entered into prior to approval of tax levy.
O.C.G.A. § 48-8-95 · Authorization of commissioner to promulgate rules and regulations.
O.C.G.A. § 48-8-96 · Taxation of property in consolidated governments; change in tax rates.
O.C.G.A. § 48-8-97 · Levy of joint county and municipal sales and use tax by consolidated governments; use of proceeds; referendum.
O.C.G.A. § 48-8-100 · Short title.
O.C.G.A. § 48-8-101 · Definitions.
O.C.G.A. § 48-8-101.1 · Equal distribution of homestead option sales and use tax among counties and municipalities.
O.C.G.A. § 48-8-102 · Creation of special districts; levying of tax; use of proceeds of tax; restriction on levying taxes.
O.C.G.A. § 48-8-103 · Submission to voters to determine imposition of tax.
O.C.G.A. § 48-8-104 · Exclusive administration of tax by commissioner; identification of location where tax collected; manner of disbursement of proceeds.
O.C.G.A. § 48-8-105 · Credit of tax against similar taxes collected in other jurisdictions on same property.
O.C.G.A. § 48-8-106 · Submission to voters of question as to whether to discontinue tax.
O.C.G.A. § 48-8-107 · Property ordered by and delivered to purchaser at point outside geographical area of special district in which tax imposed.
O.C.G.A. § 48-8-108 · Taxation of building and construction materials.
O.C.G.A. § 48-8-109 · Rules and regulations.
O.C.G.A. § 48-8-109.1 · Short title.
O.C.G.A. § 48-8-109.2 · Referendum on suspension of taxation.
O.C.G.A. § 48-8-109.3 · Creation of special districts; application of tax.
O.C.G.A. § 48-8-109.4 · Role of election superintendent.
O.C.G.A. § 48-8-109.5 · Administration and collection of tax; disbursement of tax.
O.C.G.A. § 48-8-109.6 · Taxation from other jurisdiction; calculations.
O.C.G.A. § 48-8-109.7 · Referendum on discontinuation of taxation; ballot.
O.C.G.A. § 48-8-109.8 · Sales outside of jurisdiction.
O.C.G.A. § 48-8-109.9 · “Building and construction materials” defined; exemption.
O.C.G.A. § 48-8-109.10 · Regulatory authority of commissioner.
O.C.G.A. § 48-8-109.15 · Short title.
O.C.G.A. § 48-8-109.16 · Approval by electorate of sales and use taxes authorized by this part.
O.C.G.A. § 48-8-109.17 · Creation of special districts; imposition of local sales and use tax within special district.
O.C.G.A. § 48-8-109.18 · Petition; call for election; publication of date and purpose of election; ballot question; conduct of election; approval of taxes in referendum election; adoption of resolution.
O.C.G.A. § 48-8-109.19 · Administration and collection of taxes; disbursement of tax proceeds; form to collect ad valorem tax.
O.C.G.A. § 48-8-109.20 · Credit of tax against similar taxes collected in other jurisdictions on same property.
O.C.G.A. § 48-8-109.21 · Referendum election to decide imposition of tax; procedure.
O.C.G.A. § 48-8-109.22 · Property ordered by and delivered to purchaser at point outside geographical area of special district in which tax imposed.
O.C.G.A. § 48-8-109.23 · Building and construction materials.
O.C.G.A. § 48-8-109.24 · Rules and regulations.
O.C.G.A. § 48-8-110 · Definitions.
O.C.G.A. § 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.
O.C.G.A. § 48-8-111 · Procedure for imposition of tax; resolution or ordinance; notice to county election superintendent; election.
O.C.G.A. § 48-8-111.1 · Application of part to consolidated government.
O.C.G.A. § 48-8-112 · Effective date of tax; termination of tax; limitation on taxation; continuation of tax.
O.C.G.A. § 48-8-113 · Administration and collection by commissioner; application; deduction to dealers.
O.C.G.A. § 48-8-114 · Sales tax return requirements.
O.C.G.A. § 48-8-115 · Disbursement of tax proceeds.
O.C.G.A. § 48-8-116 · Tax credits.
O.C.G.A. § 48-8-117 · Inapplicability of tax to certain sales of tangible personal property outside taxing county.
O.C.G.A. § 48-8-118 · “Building and construction materials” defined; inapplicability of tax to certain sales or uses of building and construction materials.
O.C.G.A. § 48-8-119 · Promulgation of rules and regulations by commissioner.
O.C.G.A. § 48-8-120 · Effect of other local sales and use taxes on imposition of tax.
O.C.G.A. § 48-8-121 · Use of proceeds; issuance of general obligation debt.
O.C.G.A. § 48-8-122 · Record of projects on which tax proceeds are used; annual reporting and newspaper publication of report.
O.C.G.A. § 48-8-123 · Modification of projects approved by referendum which have become infeasible in connection with county special purpose local option sales and use tax.
O.C.G.A. § 48-8-124 · Enforcement.
O.C.G.A. § 48-8-140 · Authority for and legislative intent of part.
O.C.G.A. § 48-8-141 · Manner of imposition of tax; report; rate.
O.C.G.A. § 48-8-142 · Issuance of general obligation debt in conjunction with tax; required contents of resolution and ballot.
O.C.G.A. § 48-8-143 · Distribution of sales tax for educational purposes.
O.C.G.A. § 48-8-144 · Local charter schools and state chartered special schools as capital outlay project.
O.C.G.A. § 48-8-160 · Short title.
O.C.G.A. § 48-8-161 · Definitions.
O.C.G.A. § 48-8-162 · Authorization to enter Streamlined Sales and Use Tax Agreement with other states.
O.C.G.A. § 48-8-163 · Effect upon other statutory provisions.
O.C.G.A. § 48-8-164 · Purpose.
O.C.G.A. § 48-8-165 · Benefit is to the state; no individual right to challenge or contest application.
O.C.G.A. § 48-8-166 · Certified service provider as agent of seller; responsibility for proper functioning of automated systems; failure to meet performance standards by sellers of proprietary systems.
O.C.G.A. § 48-8-167 · Member of Streamlined Sales Tax Governing Board.
O.C.G.A. § 48-8-200 · Definitions.
O.C.G.A. § 48-8-201 · Intergovernmental contract for distribution of tax proceeds; approval of referendum by voters; cap on aggregate amount of tax; rate.
O.C.G.A. § 48-8-202 · Requirement of municipal ordinance or resolution authorizing tax; voter approval; form for ballot.
O.C.G.A. § 48-8-203 · Imposition of tax following approval; termination of tax.
O.C.G.A. § 48-8-204 · Administration and collection of tax; deduction.
O.C.G.A. § 48-8-205 · Identification of location of retail establishment when submitting sales and use tax return.
O.C.G.A. § 48-8-206 · Disbursement of proceeds.
O.C.G.A. § 48-8-207 · Payment of tax on personal property in another local tax jurisdiction; collection of difference.
O.C.G.A. § 48-8-208 · No tax on products ordered and delivered outside geographical area of municipality.
O.C.G.A. § 48-8-209 · No tax on construction materials included in bid prior to approval of additional tax.
O.C.G.A. § 48-8-210 · Commissioner authorized to issue rules and regulations.
O.C.G.A. § 48-8-211 · Impact on other taxes.
O.C.G.A. § 48-8-212 · Utilization of tax proceeds by municipality; record keeping; use for general obligation debt.
O.C.G.A. § 48-8-240 · Findings; purpose.
O.C.G.A. § 48-8-241 · Creation of special districts; tax rate.
O.C.G.A. § 48-8-242 · Definitions.
O.C.G.A. § 48-8-243 · Criteria for development of investment list of projects and programs; report; gridlock.
O.C.G.A. § 48-8-244 · Election; ballot.
O.C.G.A. § 48-8-244.1 · Effect of special district levy on state allocation of funds under Code Section 32-5-27.
O.C.G.A. § 48-8-245 · Collection of tax; cessation of tax.
O.C.G.A. § 48-8-246 · Collection and administration of tax by state revenue commissioner.
O.C.G.A. § 48-8-247 · Remittance of taxes.
O.C.G.A. § 48-8-248 · Disbursement of proceeds.
O.C.G.A. § 48-8-249 · Use of proceeds within special district exclusively for projects on approved investment list; contracts.
O.C.G.A. § 48-8-250 · Report.
O.C.G.A. § 48-8-251 · Citizens Review Panel; membership; vacancy; recommendations; report.
O.C.G.A. § 48-8-252 · Tax paid in another jurisdiction.
O.C.G.A. § 48-8-253 · Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery.
O.C.G.A. § 48-8-254 · “Building and construction materials” defined; inapplicability of tax to certain sales or uses of building and construction materials.
O.C.G.A. § 48-8-255 · Authority to promulgate rules and regulations.
O.C.G.A. § 48-8-256 · Special district tax not subject to allocation or balancing of state and federal funds.