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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 Georgia Code 48-8-100 From Courtlistener.com

Total Results: 6

City of Decatur v. DeKalb County

Court: Supreme Court of Georgia | Date Filed: 2011-07-05

Citation: 713 S.E.2d 846, 289 Ga. 612, 2011 Fulton County D. Rep. 2057, 2011 Ga. LEXIS 551

Snippet: Option Sales and Use Tax Act ("HOST"), OCGA § 48-8-100 et seq. The superior court found that the IGA

DeKalb County v. Perdue

Court: Supreme Court of Georgia | Date Filed: 2010-03-22

Citation: 692 S.E.2d 331, 286 Ga. 793, 2010 Fulton County D. Rep. 870, 2010 Ga. LEXIS 267

Snippet: Homestead Option Sales and Use Tax Act, OCGA § 48-8-100 et seq., so as to provide for changes in the manner

City of Decatur v. DeKalb County

Court: Supreme Court of Georgia | Date Filed: 2008-10-06

Citation: 668 S.E.2d 247, 284 Ga. 434, 2008 Fulton County D. Rep. 3140, 2008 Ga. LEXIS 822

Snippet: 561 (2003), we held that the HOST Act (OCGA § 48-8-100 et seq.) did not prohibit the parties' intergovernmental

City of Decatur v. DeKalb County

Court: Supreme Court of Georgia | Date Filed: 2003-11-10

Citation: 589 S.E.2d 561, 277 Ga. 292, 2003 Fulton County D. Rep. 3312, 2003 Ga. LEXIS 934

Snippet: Option Sales and Use Tax Act ("HOST"), OCGA § 48-8-100 et seq., to prohibit a certain intergovernmental

DeKalb County v. State

Court: Supreme Court of Georgia | Date Filed: 1999-02-22

Citation: 512 S.E.2d 284, 270 Ga. 776, 99 Fulton County D. Rep. 741, 1999 Ga. LEXIS 161

Snippet: Homestead Option Sales and Use Tax Act, OCGA § 48-8-100 et seq., enacted by 1995 Ga. Laws 655, authorizes

Board of Commissioners v. Levetan

Court: Supreme Court of Georgia | Date Filed: 1999-02-22

Citation: 512 S.E.2d 627, 270 Ga. 544, 99 Fulton County D. Rep. 842, 1999 Ga. LEXIS 155

Snippet: (hereafter, "organizational act"). [2] See OCGA § 48-8-100 et seq. [3] Organizational Act, § 9(a). [4]