{"data":{"id":"us-ga/o.c.g.a.-48-8-80","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-80","heading":"“Qualified municipality” defined.","body":"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:\n(1) Water;\n(2) Sewage;\n(3) Garbage collection;\n(4) Police protection;\n(5) Fire protection; or\n(6) Library.","path":["TITLE 48 Revenue and Taxation","CHAPTER 8 Sales and Use Taxes","Article 2 Joint County and Municipal Sales and Use Tax (LOST)"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"6c5bfe538614ba1b59d62f35881da439905a54f7174783b2cead62a17f7a2acd","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-78","next":"us-ga/o.c.g.a.-48-8-81"},"notice":"GroundRules: Original legal text. Not legal advice."}