2010 Georgia Code 48-8-120 Case Law
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One Click Case Law for § 48-8-120
O.C.G.A. § 48-8-12 <-- --> O.C.G.A. §48-8-121



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
§ 48-8-120 - Effect of other local sales and use taxes on imposition of tax

O.C.G.A. 48-8-120 (2010)
48-8-120. Effect of other local sales and use taxes on imposition of tax


Except as provided in Code Section 48-8-6, the tax authorized by this part shall be in addition to any other local sales and use tax. Except as provided in Code Section 48-8-6, the imposition of any other local sales and use tax within a county or qualified municipality within a special district shall not affect the authority of such a county to impose the tax authorized by this part and the imposition of the tax authorized by this part shall not affect the imposition of any otherwise authorized local sales and use tax within the county within the special district.

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Graham W. Syfert, Esq., P.A.
Phone: 904-383-7448
Fax: 904-638-4726

graham@syfert.com