One Click Case Law for § 48-8-80
O.C.G.A. § 48-8-8 <-- --> O.C.G.A. §48-8-81

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 8 - SALES AND USE TAXES
ARTICLE 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX
§ 48-8-80 - "Qualified municipality" defined

O.C.G.A. 48-8-80 (2010)
48-8-80. "Qualified municipality" defined


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.