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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 48. REVENUE AND TAXATION |
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Chapter 8. SALES AND USE TAXES |
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Article 2. JOINT COUNTY AND MUNICIPAL SALES AND USE TAX |
| § 48-8-80. "Qualified municipality" defined |
| § 48-8-81. Creation of special districts |
| § 48-8-82. Authorization of counties and municipalities to impose joint sales and use tax; rate; applicability to sales of motor fuels and food and beverages. |
| § 48-8-82.1. One-year increase in tax rate |
| § 48-8-83. Special districts where joint tax to be levied |
| § 48-8-84. Resolution by governing authorities of counties and municipalities in special districts imposing tax; time |
| § 48-8-88. Required information on sales tax returns; purpose |
| § 48-8-89.1. Procedure for certifying additional qualified municipalities; issuance of new distribution certificate; cessation of authority to collect tax ceases upon failure to file new certificate |
| § 48-8-89.2. Distribution of tax proceeds upon qualified municipality ceasing to be qualified |
| § 48-8-89.3. Levy of tax in certain special districts; distribution of proceeds to qualified municipality |
| § 48-8-90. Crediting of tax paid by purchaser in another tax jurisdiction; payment of difference between lesser similar tax payment and tax imposed by article; proof of payment; limitation on credit |
| § 48-8-93. Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery |
| § 48-8-94. Taxability of building and construction materials sold or used under contract entered into prior to approval of tax levy |
| § 48-8-95. Authorization of commissioner to promulgate rules and regulations |
| § 48-8-96. Taxation of property in consolidated governments; change in tax rates |
REFS & ANNOS
TITLE 48 Chapter 8 Article 2 NOTE
LAW REVIEWS. --For article surveying legislative and judicial developments in Georgia local government law for 1978-79, see 31 Mercer L. Rev. 155 (1979). For article surveying Georgia cases in the area of local government law from June 1979 through May 1980, see 32 Mercer L. Rev. 137 (1980). For article surveying Georgia cases in the area of state and local taxation from June 1979 through May 1980, see 32 Mercer L. Rev. 203 (1980). For annual survey on local government law, see 42 Mercer L. Rev. 359 (1990). For annual survey of state and local taxation, see 42 Mercer L. Rev. 421 (1990).
For note, "The Local Option Sales Tax: A General Overview," see 31 Mercer L. Rev. 313 (1979).
JUDICIAL DECISIONS
TAX AUTHORIZED BY GA. L. 1975, P. 984 IS CONSTITUTIONAL whether viewed as a joint county-city tax which the General Assembly could and did authorize in the exercise of the state's inherent power to tax, or viewed as a special district tax authorized by Ga. Const. 1976, Art. IX, Sec. IV, Para. II (see now Ga. Const. 1983, Art. IX, Sec. II, Para. IV). Board of Comm'rs v. Cooper, 245 Ga. 251, 264 S.E.2d 193 (1980).
GA. L. 1975, P. 984 DOES NOT VIOLATE U.S. CONST., amend. 14 or Ga. Const. 1976, Art. I, Sec. I, Para. I (see now Ga. Const. 1983, Art. I, Sec. I, Para. I). Board of Comm'rs v. Cooper, 245 Ga. 251, 264 S.E.2d 193 (1980).
ARTICLE DOES NOT VIOLATE THE UNIFORMITY PROVISION in Ga. Const. 1976, Art. I, Sec. II, Para. VII (see now Ga. Const. 1983, Art. III, Sec. VI, Para. IV). Board of Comm'rs v. Cooper, 245 Ga. 251, 264 S.E.2d 193 (1980).
ARTICLE DOES NOT IMPERMISSIBLY DELEGATE LEGISLATIVE AUTHORITY TO THE LOCALITIES. Board of Comm'rs v. Cooper, 245 Ga. 251, 264 S.E.2d 193 (1980).
PURPOSE. --Purpose of Ga. L. 1975, p. 984 is to provide a measure of ad valorem tax relief both to county and city taxpayers. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
THIS IS A COUNTY TAX, AND NOT A STATE TAX. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
CONSTITUTIONALITY. --Ga. L. 1975, p. 984 is unconstitutional in the statute's entirety and void. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
PURPOSES FOR WHICH COUNTY MAY TAX. --Purposes for which a county may tax are listed in Ga. Const. 1976, Art. IX, Sec. IV, Para. II and Art. IX, Sec. V, Para. II (see now Ga. Const. 1983, Art. IX, Sec. II and Art. IX, Sec. IV), and taxation by counties for the purpose of sharing the resulting revenue with cities does not appear in that list. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
OPINIONS OF THE ATTORNEY GENERAL
CONTRACTOR WHO IS PERFORMING WORK OR SERVICES FOR THE STATE is not exempt under Ga. L. 1979, p. 401, § 20 from local sales and use tax imposed pursuant to Ga. L. 1978, p. 309. 1980 Op. Att'y Gen. No. 80-76.
TEMPORARY LOANS AUTHORIZED BASED UPON REVENUES RECEIVED. --Revenues received by cities and counties collected under the provisions of O.C.G.A. Art. 2, Ch. 8, T. 48 may be included as part of the "total gross income from taxes collected in the last preceding year" for purposes of Ga. Const. 1983, Art. IX, Sec. V, Para. V (temporary loans). 1988 Op. Att'y Gen. No. U88-19.
RESEARCH REFERENCES
ALR. --Validity of so-called "sales tax," 110 ALR 1485; 117 ALR 846; 128 ALR 893.
Validity and construction of statute or ordinance providing for relief of poor persons from taxes, 123 ALR 597.
Deductibility of other taxes or fees in computing excise or license taxes, 148 ALR 263; 174 ALR 1263.
Sale of building materials, supplies, or fixtures to contractor, or his use thereof in construction or repairs, as sale at retail within tax statute or ordinance, 163 ALR 276; 171 ALR 697.
Validity and construction of provision exempting from use tax property which is "not readily obtainable" in the state, 88 ALR2d 811.
For note, "The Local Option Sales Tax: A General Overview," see 31 Mercer L. Rev. 313 (1979).
JUDICIAL DECISIONS
TAX AUTHORIZED BY GA. L. 1975, P. 984 IS CONSTITUTIONAL whether viewed as a joint county-city tax which the General Assembly could and did authorize in the exercise of the state's inherent power to tax, or viewed as a special district tax authorized by Ga. Const. 1976, Art. IX, Sec. IV, Para. II (see now Ga. Const. 1983, Art. IX, Sec. II, Para. IV). Board of Comm'rs v. Cooper, 245 Ga. 251, 264 S.E.2d 193 (1980).
GA. L. 1975, P. 984 DOES NOT VIOLATE U.S. CONST., amend. 14 or Ga. Const. 1976, Art. I, Sec. I, Para. I (see now Ga. Const. 1983, Art. I, Sec. I, Para. I). Board of Comm'rs v. Cooper, 245 Ga. 251, 264 S.E.2d 193 (1980).
ARTICLE DOES NOT VIOLATE THE UNIFORMITY PROVISION in Ga. Const. 1976, Art. I, Sec. II, Para. VII (see now Ga. Const. 1983, Art. III, Sec. VI, Para. IV). Board of Comm'rs v. Cooper, 245 Ga. 251, 264 S.E.2d 193 (1980).
ARTICLE DOES NOT IMPERMISSIBLY DELEGATE LEGISLATIVE AUTHORITY TO THE LOCALITIES. Board of Comm'rs v. Cooper, 245 Ga. 251, 264 S.E.2d 193 (1980).
PURPOSE. --Purpose of Ga. L. 1975, p. 984 is to provide a measure of ad valorem tax relief both to county and city taxpayers. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
THIS IS A COUNTY TAX, AND NOT A STATE TAX. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
CONSTITUTIONALITY. --Ga. L. 1975, p. 984 is unconstitutional in the statute's entirety and void. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
PURPOSES FOR WHICH COUNTY MAY TAX. --Purposes for which a county may tax are listed in Ga. Const. 1976, Art. IX, Sec. IV, Para. II and Art. IX, Sec. V, Para. II (see now Ga. Const. 1983, Art. IX, Sec. II and Art. IX, Sec. IV), and taxation by counties for the purpose of sharing the resulting revenue with cities does not appear in that list. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
OPINIONS OF THE ATTORNEY GENERAL
CONTRACTOR WHO IS PERFORMING WORK OR SERVICES FOR THE STATE is not exempt under Ga. L. 1979, p. 401, § 20 from local sales and use tax imposed pursuant to Ga. L. 1978, p. 309. 1980 Op. Att'y Gen. No. 80-76.
TEMPORARY LOANS AUTHORIZED BASED UPON REVENUES RECEIVED. --Revenues received by cities and counties collected under the provisions of O.C.G.A. Art. 2, Ch. 8, T. 48 may be included as part of the "total gross income from taxes collected in the last preceding year" for purposes of Ga. Const. 1983, Art. IX, Sec. V, Para. V (temporary loans). 1988 Op. Att'y Gen. No. U88-19.
RESEARCH REFERENCES
ALR. --Validity of so-called "sales tax," 110 ALR 1485; 117 ALR 846; 128 ALR 893.
Validity and construction of statute or ordinance providing for relief of poor persons from taxes, 123 ALR 597.
Deductibility of other taxes or fees in computing excise or license taxes, 148 ALR 263; 174 ALR 1263.
Sale of building materials, supplies, or fixtures to contractor, or his use thereof in construction or repairs, as sale at retail within tax statute or ordinance, 163 ALR 276; 171 ALR 697.
Validity and construction of provision exempting from use tax property which is "not readily obtainable" in the state, 88 ALR2d 811.