Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-8-80: “Qualified municipality” defined.

Where this section sits in the code

TITLE 48 Revenue and Taxation
CHAPTER 8 Sales and Use Taxes
Article 2 Joint County and Municipal Sales and Use Tax (LOST)

As used in this article, the term “qualified municipality” means only those incorporated municipalities which impose a tax other than the tax authorized by this article and which provide at least three of the following services:

(1) Water;

(2) Sewage;

(3) Garbage collection;

(4) Police protection;

(5) Fire protection; or

(6) Library.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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