CopyCited 17 times | Published | Supreme Court of Georgia | Mar 28, 2013 | 741 S.E.2d 147, 2013 Fulton County D. Rep. 1338
...ty” with respect to a “profit-generating undertaking” in the County), overruled on other grounds by Gilmer County Bd. of Tax Assessors v. Spence,
309 Ga. App. 482 (1) (a) (711 SE2d 51) (2011).
Pursuant to the Georgia Public Revenue Code (OCGA §
48-1-1 et seq.), “each municipal corporation is authorized ......
CopyCited 7 times | Published | Supreme Court of Georgia | May 5, 1997 | 267 Ga. 895, 97 Fulton County D. Rep. 1512
CopyCited 2 times | Published | Supreme Court of Georgia | Sep 19, 2023
...at 32 (2) (citation and punctuation omitted). Our analysis largely
15
turns on the meaning of the phrase, “[g]ross revenues generated
from all bona fide coin operated amusement machines.” Neither the
Georgia Public Revenue Code, OCGA §
48-1-1 et seq., nor the
statutes regulating COAMs, see OCGA §
50-27-70 et seq., define
“revenue,” “gross revenue,” or what it means to “generate” gross
revenue....
...operated amusement machines,” OCGA §
48-8-3 (43), contains no
words of limitation restricting the manner in which COAMs
generate these revenues, and there are no contextual limitations
provided elsewhere in OCGA §
48-8-3, the rest of the Georgia Public
Revenue Code, OCGA §
48-1-1 et seq., or the statutes regulating
COAMs, see OCGA §
50-27-70 et seq....
