GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 8. SALES AND USE TAXES |
Article 2. JOINT COUNTY AND MUNICIPAL SALES AND USE TAX |
Section 48-8-80. "Qualified municipality" defined
Latest version.
- 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.
Ga. L. 1975, p. 984, § 2; Code 1933, § 91A-4601, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4609, enacted by Ga. L. 1979, p. 446, § 2.