One Click Case Law for § 48-8-110-1
O.C.G.A. § 48-8-11 <-- --> O.C.G.A. §48-8-110

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 8 - SALES AND USE TAXES
ARTICLE 3 - COUNTY SALES AND USE TAXES
PART 1 - COUNTY SPECIAL PURPOSE LOCAL OPTION SALES TAX
§ 48-8-110.1 - (For effective date, see note.) 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. 48-8-110.1 (2010)
48-8-110.1. (For effective date, see note.) Authorization for county special purpose local option sales tax; subjects of taxation; applicability to sales of motor fuels and food and beverages.


(a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of the 159 special districts.

(b) When the imposition of a special district sales and use tax is authorized according to the procedures provided in this part within a special district, the governing authority of any county in this state may, subject to the requirement of referendum approval and the other requirements of this part, impose within the special district a special sales and use tax for a limited period of time which tax shall be known as the county special purpose local option sales tax.

(c) (For effective date, see note.) Any tax imposed under this part shall be at the rate of 1 percent. Except as to rate, a tax imposed under this part shall correspond to the tax imposed by Article 1 of this chapter. No item or transaction which is not subject to taxation under Article 1 of this chapter shall be subject to a tax imposed under this part, except that a tax imposed under this part shall apply to sales of motor fuels as prepaid local tax as that term is defined in Code Section 48-8-2 and shall be applicable to the sale of food and food ingredients and alcoholic beverages as provided for in Code Section 48-8-3.