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2018 Georgia Code 48-8-80 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-80 Case Law from Google Scholar Amendments to OCGA 48-8-80

TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 2 JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (LOST)

48-8-80. "Qualified municipality" defined.

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.)

Law reviews.

- For survey article on local government law for the period from June 1, 2002, to May 31, 2003, see 55 Mercer L. Rev. 353 (2003).

JUDICIAL DECISIONS

Cited in Nielubowicz v. Chatham County, 252 Ga. 330, 312 S.E.2d 802 (1984).

RESEARCH REFERENCES

C.J.S.

- 62 C.J.S., Municipal Corporations, § 1 et seq.

Cases Citing O.C.G.A. § 48-8-80

Total Results: 7  |  Sort by: Relevance  |  Newest First

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City of Roswell v. City of Atlanta, 410 S.E.2d 28 (Ga. 1991).

Cited 38 times | Published | Supreme Court of Georgia | Nov 1, 1991 | 261 Ga. 657

...International Indemnity Co., 253 Ga. 185, 317 S.E.2d 816, cert. denied, 469 U.S. 1018, 105 S.Ct. 433, 83 L.Ed.2d 360 (1984). All words, except words of art, shall be given their ordinary significance. OCGA § 1-3-1(b). The Joint County and Municipal Sales and Use Tax Act, OCGA §§ 48-8-80 to 48-8-91, specifies the date that the commissioner shall implement a certificate on the distribution of tax proceeds....
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Turner Cnty. v. City of Ashburn, 293 Ga. 739 (Ga. 2013).

Cited 8 times | Published | Supreme Court of Georgia | Oct 7, 2013 | 749 S.E.2d 685

BENHAM, Justice. This appeal, filed pursuant to our order granting application for discretionary review, is the fourth time in which the constitutionality of what has become known as the Local Option Sales Tax Act, OCGA § 48-8-80 et seq., or a provision of it, has come before this Court....
...its proceeds to municipalities within the special taxing district. City Council of Augusta v. Mangelly, 243 Ga. 358 (254 SE2d 315) (1979). The General Assembly acted promptly to pass a new version of the LOST Act,4 now codified, as amended, at OCGA § 48-8-80 et seq., creating special taxing districts whose boundaries correspond with each of the State’s 159 counties, and authorizing a tax that is neither a city nor a county tax, but a special district tax....
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City of Decatur v. DeKalb Cnty., 589 S.E.2d 561 (Ga. 2003).

Cited 6 times | Published | Supreme Court of Georgia | Nov 10, 2003 | 277 Ga. 292, 2003 Fulton County D. Rep. 3312

...Mangelly, 243 Ga. 358, 362(1), 254 S.E.2d 315 (1979). But that reliance is misplaced. Mangelly involved an analysis that is not applicable here. It dealt with a precursor to this State's current Local Option Sales Tax ("LOST") statute, now found at OCGA § 48-8-80 et seq....
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City of Winder v. Collins, 385 S.E.2d 71 (Ga. 1989).

Cited 6 times | Published | Supreme Court of Georgia | Oct 19, 1989 | 259 Ga. 570

...nt was granted, and the trial court ruled that Auburn could withdraw from the certificate and receive an "absent municipality" share as of January 1, 1986. We affirm in part and reverse in part. The joint county and municipal sales and use tax, OCGA § 48-8-80 et seq., was enacted to "authorize counties and certain municipalities to levy a local sales and use tax under certain conditions....
...Judgment affirmed in part and reversed in part. Marshall, C. J., Clarke, P. J., Smith, Gregory, Bell and Hunt, JJ., concur, and Judge Eugene H. Gadsden concurs specially. Weltner, J., not participating. GADSDEN, Judge, concurring specially. The majority's construction of OCGA § 48-8-80 et seq....
...has ensured that the citizens of a qualified minority municipality will reap the proportionate benefits of their tax dollars. The "absent municipality" *573 provision gives growing communities a safety valve with which they can seek relief from a certificate of distribution that no longer meets their needs. OCGA § 48-8-80 (b)....
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Nielubowicz v. Chatham Cnty., 312 S.E.2d 802 (Ga. 1984).

Cited 3 times | Published | Supreme Court of Georgia | Mar 7, 1984 | 252 Ga. 330

...In 1973 the county created a special service tax district which consists of the unincorporated area of the county, and it levies a special service district tax on property located therein. Chatham County uses its proceeds from the local option sales tax, OCGA § 48-8-80 et seq....
...§ 91A-4608) provides that, except for the one percent retained by the state to defray costs of administration, the proceeds of the local option sales tax shall be distributed to the governing authorities of qualified municipalities within the special district (see OCGA § 48-8-80 (Code Ann....
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Salem v. Tattnall Cnty., 302 S.E.2d 99 (Ga. 1983).

Cited 1 times | Published | Supreme Court of Georgia | May 3, 1983 | 250 Ga. 881

...Such procedures have become an integral part of the statute. The trial court did not err in granting summary judgment to the defendants on this issue. 2. In enumeration of error two, the taxpayers seek mandamus requiring that taxes collected under the Joint County and Municipal Sales and Use Tax Act, OCGA § 48-8-80 et seq....
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C. W. Matthews Contracting Co. v. Collins, 265 Ga. 448 (Ga. 1995).

Published | Supreme Court of Georgia | May 15, 1995 | 457 S.E.2d 171

...In this case, however, Matthews does not contend that the assessment was based on work performed for the state, and § 50-17-29 (e) does not apply. Judgment affirmed. All the Justices concur. See OCGA §§ 48-8-1 through 48-8-66 (Art. 1); OCGA §§ 48-8-80 through 48-8-95 (Art....