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2018 Georgia Code 48-8-81 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-81 Case Law from Google Scholar Amendments to OCGA 48-8-81

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)

48-8-81. Creation of special districts.

Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of one of the 159 special districts.

(Ga. L. 1975, p. 984, § 2; Ga. L. 1976, p. 1019, § 9; Code 1933, § 91A-4610, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1978, p. 1429, § 1; Ga. L. 1979, p. 5, § 98; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4601, enacted by Ga. L. 1979, p. 446, § 2; Ga. L. 1983, p. 3, § 64.)

JUDICIAL DECISIONS

Special district created by the Local Option Sales Tax Act, O.C.G.A. § 48-8-80 et seq., is the entire county. Nielubowicz v. Chatham County, 252 Ga. 330, 312 S.E.2d 802 (1984).

Cases Citing O.C.G.A. § 48-8-81

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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

...e governing authorities of qualified municipalities within the special district (see OCGA § 48-8-80 (Code Ann. § 91A-4609)) and to the governing authorities of the county whose geographic boundary is coterminous with the special district (see OCGA § 48-8-81 (Code Ann....
...s in unincorporated Chatham County. We disagree. At the outset we perceive a difference between the special district created by Chatham County (the unincorporated area) in 1973 and the special district created by the local option sales tax act. OCGA § 48-8-81 (Code Ann....
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Wells v. City of Baldwin, 275 Ga. 228 (Ga. 2002).

Published | Supreme Court of Georgia | May 13, 2002 | 565 S.E.2d 439, 2002 Fulton County D. Rep. 1400

...In 1980 a majority of Banks County voters chose to impose a local option sales tax (“LOST”) within their “special district,” i.e., the geographical area whose boundaries are conterminous with those of Banks County. See Article IX, Section II, Paragraph VI, Ga. Const, of 1983; see also OCGA § 48-8-81....
...864, 865 (2) (388 SE2d 671) (1990). The Legislature expressly relied upon the constitutional authority granted in the special district clause when it created the special districts for purposes of the Joint County and Municipal Sales and Use Tax Act. OCGA § 48-8-81....