TITLE 36 LOCAL GOVERNMENT

Chapter 88 information not found

ARTICLE 11 INTEREST RATE MANAGEMENT AGREEMENTS

36-88-9. Other tax incentives; reporting.

1. In addition to other incentives, the local governing body or bodies creating an enterprise zone may include in the creating ordinance an exemption or abatement from occupation taxes, regulatory fees, building inspection fees, and other fees that would otherwise have been imposed on a qualifying business. Such governing bodies may grant any of these incentives either when the enterprise is initially created or by subsequent resolution making such incentives applicable to an existing enterprise zone.
2. Local governments shall report designations of enterprise zones to the department, providing sufficient information to identify at a minimum the geographic boundaries of the zones, the specific fees and taxes to be exempted or abated, and the beginning and end dates of the designation period. The time and manner of reporting shall be determined by the department.

(Code 1981, §36-88-9, enacted by Ga. L. 1997, p. 1481, § 1.)