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2018 Georgia Code 48-8-84 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-84 Case Law from Google Scholar Amendments to OCGA 48-8-84

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)

48-8-84. Resolution by governing authorities of counties and municipalities in special districts imposing tax; time.

If the imposition of the tax provided for in Code Section 48-8-82 is to be levied pursuant to Code Section 48-8-83, the governing authority of the county whose geographical boundary is conterminous with that of the special district and the governing authority of each qualified municipality located wholly or partially within the district shall each adopt a resolution on or prior to January 1, 1980, imposing the tax authorized by Code Section 48-8-82 on behalf of the county and each qualified municipality located wholly or partially within the special district.

(Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4604, enacted by Ga. L. 1979, p. 446, § 2.)

RESEARCH REFERENCES

C.J.S.

- 20 C.J.S., Counties, § 145 et seq.

Cases Citing O.C.G.A. § 48-8-84

Total Results: 2  |  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

...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

...lation 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....