{"data":{"id":"us-ga/o.c.g.a.-48-8-83","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-83","heading":"Special districts where joint tax to be levied.","body":"Effective January 1, 1980, the joint tax provided in Code Section 48-8-82 shall be levied in each special district in which prior to January 1, 1980, a joint county and municipal sales and use tax was levied pursuant to Ga. L. 1975, p. 984, Section 2 (as amended by Ga. L. 1975, Ex. Sess., p. 1729, Section 1; Ga. L. 1976, p. 1019, Sections 1-13; Ga. L. 1977, p. 1008, Section 1; Ga. L. 1978, p. 1429, Sections 1-3; Ga. L. 1978, p. 1460, Sections 1-3; Ga. L. 1978, p. 1678, Section 1; Ga. L. 1978, p. 1695, Section 1; Ga. L. 1979, p. 446, Section 1) or in which a referendum election had authorized the levying of such a tax within the special district.","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":"dc85bfdf51d5fa05ed0b16ee8055e50a2658d5ed4c40711e3cced358d54dc6e1","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-82.1","next":"us-ga/o.c.g.a.-48-8-83.1"},"notice":"GroundRules: Original legal text. Not legal advice."}