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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 4. WATER AND SEWER PROJECTS AND COSTS TAX |
| § 48-8-200. Definitions |
| § 48-8-201. Intergovernmental contract for distribution of tax proceeds; approval of referendum by voters; cap on aggregate amount of tax |
| § 48-8-202. Requirement of municipal ordinance or resolution authorizing tax; voter approval; form for ballot |
| § 48-8-203. Imposition of tax following approval; termination of tax |
| § 48-8-204. Administration and collection of tax; deduction |
| § 48-8-205. Identification of location of retail establishment when submitting sales and use tax return |
| § 48-8-206. Disbursement of proceeds |
| § 48-8-207. Payment of tax on personal property in another local tax jurisdiction; collection of difference |
| § 48-8-208. No tax on products ordered and delivered outside geographical area of municipality |
| § 48-8-209. No tax on construction materials included in bid prior to approval of additional tax |
| § 48-8-210. Commissioner authorized to issue rules and regulations |
| § 48-8-211. Impact on other taxes |
| § 48-8-212. Utilization of tax proceeds by municipality; record keeping; use for general obligation debt |
REFS & ANNOS
TITLE 48 Chapter 8 Article 4 NOTE
EDITOR'S NOTES. --Ga. L. 2004, p. 69, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Taxation, Financing, and Service Delivery Revision Act of 2004.'"
RESEARCH REFERENCES
AM. JUR. 2D. --70C Am. Jur. 2d, Special or Local Assessments, § 32.
64 Am. Jur. 2d, Public Utilities, §§ 1 et seq., 122.
72 Am. Jur. 2d, State and Local Taxation, §§ 550, 660.
C.J.S. --64A C.J.S., Municipal Corporations, § 2248.
73B C.J.S., Public Utilities, § 1 et seq.
85 C.J.S., Taxation, § 2182.
94 C.J.S., Waters, §§ 483 et seq., 543 et seq.
RESEARCH REFERENCES
AM. JUR. 2D. --70C Am. Jur. 2d, Special or Local Assessments, § 32.
64 Am. Jur. 2d, Public Utilities, §§ 1 et seq., 122.
72 Am. Jur. 2d, State and Local Taxation, §§ 550, 660.
C.J.S. --64A C.J.S., Municipal Corporations, § 2248.
73B C.J.S., Public Utilities, § 1 et seq.
85 C.J.S., Taxation, § 2182.
94 C.J.S., Waters, §§ 483 et seq., 543 et seq.