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2018 Georgia Code 48-8-100 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-100 Case Law from Google Scholar Amendments to OCGA 48-8-100

TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 2A HOMESTEAD OPTION SALES AND USE TAX (HOST)

48-8-100. Short title.

This part shall be known and may be cited as the "Homestead Option Sales and Use Tax Act."

(Code 1981, §48-8-100, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 2015, p. 217, § 2/HB 215.)

The 2015 amendment, effective May 4, 2015, substituted "part" for "article" in this Code section.

Law reviews.

- For article, "Local Government Litigation: Some Pivotal Principles," see 55 Mercer L. Rev. 1 (2003). For survey article on local government law for the period from June 1, 2002 to May 31, 2003, see 55 Mercer L. Rev. 353 (2003).

JUDICIAL DECISIONS

Arrangement between county and city allowable.

- Court of Appeals erred in finding that the Homestead Option Sales Tax Act (HOST), O.C.G.A. § 48-8-100 et seq., did not allow a county to disburse funds to various cities in order to facilitate the capital outlay requirement under O.C.G.A. § 48-8-104(c)(2)(A) as HOST was implemented under the "special district" provision of Ga. Const. 1983, Art. IX, Sec. II, Para. VI, and as it was not a "county tax," it was subject to such an arrangement; however, the intergovernmental agreement between the county and cities had to be authorized under Ga. Const. 1983, Art. IX, Sec. III, Para. I in order to be valid. City of Decatur v. DeKalb County, 277 Ga. 292, 589 S.E.2d 561 (2003).

HOST implements district tax.

- Homestead Option Sales Tax (HOST), O.C.G.A. § 48-8-100 et seq., implements a district tax under the "special district" provision of Ga. Const. 1983, Art. IX, Sec. II, Para. VI; intergovernmental contracts which are authorized under Ga. Const. 1983, Art. IX, Sec. III, Para. I cannot be limited by HOST. City of Decatur v. DeKalb County, 277 Ga. 292, 589 S.E.2d 561 (2003).

Cases Citing O.C.G.A. § 48-8-100

Total Results: 6  |  Sort by: Relevance  |  Newest First

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City of Decatur v. DeKalb Cnty., 668 S.E.2d 247 (Ga. 2008).

Cited 61 times | Published | Supreme Court of Georgia | Oct 6, 2008 | 284 Ga. 434, 2008 Fulton County D. Rep. 3140

...lities, several of the municipalities [1] filed a lawsuit seeking damages from the county for breach of contract, conversion, and attorney fees. In City of Decatur v. DeKalb County, 277 Ga. 292, 589 S.E.2d 561 (2003), we held that the HOST Act (OCGA § 48-8-100 et seq.) did not prohibit the parties' intergovernmental agreement and noted that the trial court had made no ruling on whether the parties' agreement was authorized under the state constitutional provision for intergovernmental agreements....
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DeKalb Cnty. v. State, 512 S.E.2d 284 (Ga. 1999).

Cited 16 times | Published | Supreme Court of Georgia | Feb 22, 1999 | 270 Ga. 776, 99 Fulton County D. Rep. 741

...n dismissing appellants' claim for an accounting. We hold that the statute is constitutional on both bases; however, we remand the claim for an accounting to the trial court for further consideration. The Homestead Option Sales and Use Tax Act, OCGA § 48-8-100 et seq., enacted by 1995 Ga....
...DeKalb County filed suit in the Superior Court of Fulton County asserting that OCGA § 48-8-67 is unconstitutional because it applied retrospectively to DeKalb County's right to proceeds which had accrued prior to the enactment of OCGA § 48-8-67, under OCGA § 48-8-100 et seq., and breached an implied contract between the State of Georgia and DeKalb County....
...Thus, a statute that is procedural or remedial in nature may operate retrospectively so long as it does not impair vested rights. Enger, supra at 754, 267 S.E.2d 25; Seaboard Air-Line R. Co., supra at 499(3), 165 S.E. 593. Once DeKalb County met the statutory requirements and implemented the HOST tax in July 1997, OCGA § 48-8-100 et seq....
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City of Decatur v. DeKalb Cnty., 713 S.E.2d 846 (Ga. 2011).

Cited 10 times | Published | Supreme Court of Georgia | Jul 5, 2011 | 289 Ga. 612, 2011 Fulton County D. Rep. 2057

...on for alleged breach of an intergovernmental agreement ("IGA") entered into by the County and the Cities for the distribution of funds generated by a special sales tax instituted pursuant to the Homestead Option Sales and Use Tax Act ("HOST"), OCGA § 48-8-100 et seq....
...filed suit against the County initially seeking damages for breach of the IGA, conversion, and attorney fees. The superior court granted judgment in favor of the County after finding that the IGA violated the plain language of the HOST statute, OCGA § 48-8-100 et seq....
...e HOST statute and affirmed the judgment of the superior court. City of Decatur v. DeKalb County, 255 Ga.App. 868, 567 S.E.2d 332 (2002). [1] This Court granted certiorari to the Court of Appeals to determine whether it had properly interpreted OCGA § 48-8-100 et seq....
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City of Decatur v. DeKalb Cnty., 589 S.E.2d 561 (Ga. 2003).

Cited 6 times | Published | Supreme Court of Georgia | Nov 10, 2003 | 277 Ga. 292, 2003 Fulton County D. Rep. 3312

...This Court granted certiorari to the Court of Appeals in City of Decatur v. DeKalb County, 255 Ga.App. 868, 567 S.E.2d 332 (2002), to determine whether the Court of Appeals properly interpreted the Homestead Option Sales and Use Tax Act ("HOST"), OCGA § 48-8-100 et seq., to prohibit a certain intergovernmental agreement....
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DeKalb Cnty. v. Perdue, 692 S.E.2d 331 (Ga. 2010).

Cited 4 times | Published | Supreme Court of Georgia | Mar 22, 2010 | 286 Ga. 793, 2010 Fulton County D. Rep. 870

...in the special tax district coterminous with the geographical boundary of DeKalb County, see OCGA § 48-8-102(a), enacted pursuant to Art. IX, Sec. II, Par. VI, Ga. Const.1983, the Legislature amended the Homestead Option Sales and Use Tax Act, OCGA § 48-8-100 et seq., so as to provide for changes in the manner in which HOST proceeds are distributed in those special HOST districts in which a "qualified municipality" [1] was thereafter created....
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Bd. of Commissioners v. Levetan, 512 S.E.2d 627 (Ga. 1999).

Cited 4 times | Published | Supreme Court of Georgia | Feb 22, 1999 | 270 Ga. 544, 99 Fulton County D. Rep. 842

...er relief, we need not consider whether the earlier meetings violated the Open Meetings Act. Judgment affirmed in part and reversed in part. All the Justices concur. NOTES [1] 1981 Ga.Laws 640, p. 4304 (hereafter, "organizational act"). [2] See OCGA § 48-8-100 et seq....