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2018 Georgia Code 48-8-86 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-86 Case Law from Google Scholar Amendments to OCGA 48-8-86

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)

48-8-86. Adoption of resolution imposing tax by governing authorities of county and municipality; time; effective date in general and with respect to services billed monthly; certified copy of resolution to commissioner.

If the imposition of the tax provided in Code Section 48-8-82 is approved in a referendum election as provided by Code Section 48-8-85, 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 during the first 30 days following the certification of the result of the election 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. The resolution shall be effective on the first day of the next succeeding calendar quarter which begins more than 80 days after the adoption of the resolution. With respect to services which are regularly billed on a monthly basis, however, the resolution shall become effective with the first regular billing period coinciding with or following the otherwise effective date of the resolution. A certified copy of the resolution shall be forwarded to the commissioner so that it will be received within five days after its adoption.

(Ga. L. 1975, p. 984, § 2; Ga. L. 1976, p. 1019, § 1; Code 1933, § 91A-4604, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4606, enacted by Ga. L. 1979, p. 446, § 2.)

OPINIONS OF THE ATTORNEY GENERAL

Approval date referred to in Ga. L. 1975, p. 984 is the date the resolution approving the tax is adopted. 1977 Op. Att'y Gen. No. U77-59.

RESEARCH REFERENCES

C.J.S.

- 64A C.J.S., Municipal Corporations, § 2294 et seq.

Cases Citing O.C.G.A. § 48-8-86

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

...spond 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

...See Article IX, Section II, Paragraph VI, Ga. Const, of 1983; see also OCGA § 48-8-81. Both Banks County and the City of Baldwin, as a qualified municipality located partially within the special district, passed resolutions providing for the tax. See OCGA § 48-8-86....
...ute]. 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....