Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Georgia
/
Title 48 - Revenue and Taxa...
/
Chapter 8 - Sales and Use T...
/
Article 4 - Water and Sewer Projects and Costs ...
Article 4 - Water and Sewer Projects and Costs Tax (Most)
§ 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; rate
§ 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