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2018 Georgia Code 48-8-82 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-82 Case Law from Google Scholar Amendments to OCGA 48-8-82

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)

48-8-82. Authorization of counties and municipalities to impose joint sales and use tax; rate; applicability to sales of motor fuels and food and beverages.

  1. When the imposition of a joint county and municipal sales and use tax is authorized according to the procedures provided in this article within a special district, the county whose geographical boundary is conterminous with that of the special district and each qualified municipality located wholly or partially within the special district shall levy a joint sales and use tax at the rate of 1 percent, except as provided in subsection (b) of this Code section. Except as to rate, the joint tax shall correspond to the tax imposed and administered by Article 1 of this chapter. No item or transaction which is not subject to taxation by Article 1 of this chapter shall be subject to the tax levied pursuant to this article, except that the joint tax provided in this article shall be applicable to sales of motor fuels as prepaid local tax as that term is defined in Code Section 48-8-2 and shall be applicable to the sale of food and food ingredients and alcoholic beverages only to the extent provided for in paragraph (57) of Code Section 48-8-3.
  2. On or after July 1, 2015, such joint sales and use tax levied on sales of motor fuels as defined in Code Section 48-9-2 shall be at the rate of 1 percent of the retail sales price of the motor fuel which is not more than $3.00 per gallon; provided, however, that in any consolidated government levying a joint sales and use tax at 2 percent pursuant to Code Section 48-8-96, on or after July 1, 2015, any such joint sales and use tax levied on sales of motor fuels as defined in Code Section 48-9-2 shall be at the rate of 2 percent of the retail sales price of the motor fuel which is not more than $3.00 per gallon.

(Ga. L. 1975, p. 984, § 2; Code 1933, § 91A-4602, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 446, §§ 1, 2; Ga. L. 1989, p. 62, § 10; Ga. L. 1991, p. 87, § 3; Ga. L. 1996, p. 1, § 2; Ga. L. 2007, p. 309, § 4/HB 219; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2010, p. 662, § 19/HB 1221; Ga. L. 2015, p. 236, § 5-8/HB 170; Ga. L. 2015, p. 1443, § 1/HB 106.)

The 2015 amendment, effective July 1, 2015, designated the existing provisions as subsection (a); added ", except as provided in subsection (b) of this Code section" at the end of the first sentence of subsection (a); and added subsection (b).

Code Commission notes.

- Pursuant to Code Section 28-9-5, in 2015, the amendment of this Code section by Ga. L. 2015, p. 236, § 5-8/HB 170, was treated as impliedly repealed and superseded by Ga. L. 2015, p. 1443, § 1/HB 106, due to irreconcilable conflict.

Editor's notes.

- Ga. L. 2015, p. 236, § 8-1/HB 170, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'Transportation Funding Act of 2015.' "

Ga. L. 2015, p. 236, § 8-2/HB 170, not codified by the General Assembly, provides that: "It is the intention of the General Assembly, subject to appropriations and other constitutional obligations of this state, that year to year revenue increases be prioritized to fund education, transportation, and health care in this state."

Ga. L. 2015, p. 236, § 9-1(b)/HB 170, not codified by the General Assembly, provides that: "Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of this Act." This Act became effective July 1, 2015.

Law reviews.

- For article, "Revenue and Taxation: Amend Titles 48, 2, 28, 33, 36, 46, and 50 of the Official Code of Georgia Annotated, Relating Respectively to Revenue and Taxation, Agriculture, the General Assembly, Insurance, Local Government, Public Utilities, and State Government," see 28 Georgia St. U.L. Rev. 217 (2011). For article on the 2015 amendment of this Code section, see 32 Georgia St. U.L. Rev. 261 (2015). For note on the 1991 amendment of this Code section, see 8 Georgia St. U.L. Rev. 190 (1992).

JUDICIAL DECISIONS

Subjects of taxation.

- Local option tax is restricted to the same types of items and transactions as defined in the state sales and use tax article and is not limited to those instances in which the state tax must actually be paid. C.W. Matthews Contracting Co. v. Collins, 265 Ga. 448, 457 S.E.2d 171 (1995).

When a contractor purchased equipment in a particular county and paid the state sales and use tax there, and later used the equipment in other counties, assessment of a local option tax on the latter use was authorized, even though such use created no state tax obligation. C.W. Matthews Contracting Co. v. Collins, 265 Ga. 448, 457 S.E.2d 171 (1995).

RESEARCH REFERENCES

Am. Jur. 2d.

- 67B Am. Jur. 2d, Sales and Use Taxes, § 4.

C.J.S.

- 20 C.J.S., Counties, § 369 et seq. 64A C.J.S., Municipal Corporations, § 2225 et seq. 84 C.J.S., Taxation, § 159 et seq.

Cases Citing O.C.G.A. § 48-8-82

Total Results: 3  |  Sort by: Relevance  |  Newest First

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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

...ies of each county shall correspond with and be coterminous with the geographical boundary of one of the 159 special districts. Several sections of the local option sales tax act *332 refer to municipalities "within" the special district. See OCGA §§ 48-8-82, 48-8-84, 48-8-85, 48-8-86 and 48-8-89 (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

...The Legislature then authorized each special district, consisting of one county and any qualified municipalities located wholly or partially within that county, to impose a joint sales and use tax to be levied by the governing authorities of the political subdivisions within the special district. OCGA § 48-8-82....
...to the calculation in the statute]. OCGA § 48-8-91 (a). Language throughout the Act reflects the Legislature’s understanding that there are municipalities which are located only “partially” within special districts in the State. E.g., OCGA §§ 48-8-82, 48-8-84, 48-8-85, 48-8-86, 48-8-87.1 The Act contains provisions which limit application of the Act only to that percentage of a qualified municipality which lies within a special district....
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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

...this case, C. W. Matthews Contracting Company (“Matthews”), purchased certain equipment in Cobb County and paid the state sales and use tax there. Later,. Matthews used the equipment in other Georgia counties. The issue before us is whether OCGA § 48-8-82 prohibits the State Revenue Commissioner from assessing a local option tax on Matthews’s use of the equipment in other counties, where the use created no state tax obligation. Relying on that Code section’s provision that a transaction “not subject to” the state tax may not be subject to the local option tax, Matthews argues that the assessment is not authorized. Construing § 48-8-82 together with the other statutes on the same subject matter, however, we conclude that the legislature did not intend to prohibit the local option tax under these circumstances. Section 48-8-82 defines the counties’ and municipalities’ authority to impose the local option tax: Except as to rate, the joint tax shall correspond to the tax imposed and administered by Article 1 of this chapter....
...this article, except that the joint tax provided in this article shall be applicable to sales of motor fuels as that term is defined by Code Section 48-9-2. (Emphasis supplied.) The trial court relied on the highlighted language in concluding that § 48-8-82 bars local option taxes where the taxed transaction creates no state sales and use tax obligation....
...The trial court reasoned that because Matthews actually incurred no state sales and use tax by using the equipment in other counties, having paid the state tax when it purchased the equipment in Cobb County, there was nothing with which a local option tax could “correspond” under § 48-8-82. The Court of Appeals reversed,2 holding that the legislative intent of § 48-8-82 was to restrict the local tax to the same types of items and transactions defined as subject to the state tax, and not to limit the imposition of local tax to those instances in which the state tax must actually be paid.3 We agree with the Court of Appeals. 1. The Court of Appeals’ interpretation of § 48-8-82 is mandated when that Code section is read and considered together with the related statutes in the remainder of Chapter 8 of Title 48.4 *Nowhere does Article 2 of Chapter 8, the local option tax article, itself define the type of item or transaction upon which the local tax may be imposed, or set forth when a qualified item or transaction may be taxed. The legislature clearly relied on Article 1 of Chapter 8, the state sales and use tax article, to fill these gaps by stating in § 48-8-82 that a local option tax must “correspond” to the state sales and use tax, and by providing in § 48-8-87 that a local option tax is to be administered and collected “in the same manner and subject to the same applicable provisions, p...
...ty may not impose a local option tax upon “any item or transaction not subject to taxation under Article l,”6 *8the legislature simply incorporated into Article 2 *450the many exemptions to the state tax expressed in Article l.7 The statement in § 48-8-82 that the local option tax applies to sales of motor fuels, an item Article 1 expressly exempts,8 also evidences this intent. Decided May 15, 1995 Reconsideration denied June 8, 1995. Kilpatrick & Cody, G....
...The Court of Appeals encompassed in its decision language in OCGÁ § 48-8-110 (authorizing a special county one percent sales and use tax) and in the MARTA sales and use tax, see MARTA Act of 1965 (as amended in Ga. L. 1971, p. 2082), which is similar to that in § 48-8-82. However, since the assessment at issue in this case is for local option taxes only, we limit our analysis to § 48-8-82. See Pafford v....
...(“[Statutes relating to the same subject-matter, briefly called statutes ‘in pari materia,’ are construed together and harmonized whenever possible .... [Cit.]” Id. at 542.) Article 1 provides relevant definitions, OCGA § 48-8-2, and sets forth the time for assessment, OCGA § 48-8-64. OCGA § 48-8-82. See OCGA §§ 48-8-3 (l)-(55); 48-8-4; 48-8-5. See OCGA § 48-8-3.1. The credit provided by § 48-8-90 does not affect Matthews’s tax liability in this case because Matthews paid no local option tax in Cobb County. See C....