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U.S. State Codes
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Georgia
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Title 48 - Revenue and Taxa...
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Chapter 8 - Sales and Use T...
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Article 3 - County Sales an...
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Part 1 - County Special Purpose Local Option Sa...
Part 1 - County Special Purpose Local Option Sales Tax (Splost)
§ 48-8-110. Definitions
§ 48-8-110.1. Authorization for county special purpose local option sales tax; subjects of taxation; applicability to sales of motor fuels and food and beverages.
§ 48-8-111. Procedure for imposition of tax; resolution or ordinance; notice to county election superintendent; election
§ 48-8-111.1. Application of part to consolidated government
§ 48-8-112. Effective date of tax; termination of tax; limitation on taxation; continuation of tax
§ 48-8-113. Administration and collection by commissioner; application; deduction to dealers
§ 48-8-114. Sales tax return requirements
§ 48-8-115. Disbursement of tax proceeds
§ 48-8-116. Tax credits
§ 48-8-117. Inapplicability of tax to certain sales of tangible personal property outside taxing county
§ 48-8-118. "Building and construction materials" defined; inapplicability of tax to certain sales or uses of building and construction materials
§ 48-8-119. Promulgation of rules and regulations by commissioner
§ 48-8-120. Effect of other local sales and use taxes on imposition of tax
§ 48-8-121. Use of proceeds; issuance of general obligation debt
§ 48-8-122. Record of projects on which tax proceeds are used; annual reporting and newspaper publication of report
§ 48-8-123. Modification of projects approved by referendum which have become infeasible in connection with county special purpose local option sales and use tax
§ 48-8-124. Enforcement