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2018 Georgia Code 48-8-102 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-102 Case Law from Google Scholar Amendments to OCGA 48-8-102

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)

48-8-102. Creation of special districts; levying of tax; use of proceeds of tax; restriction on levying taxes.

  1. Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of one of the 159 special districts.
    1. When the imposition of a local sales and use tax is authorized according to the procedures provided in this part within a special district, the county whose geographical boundary is conterminous with that of the special district shall levy a local sales and use tax at the rate of 1 percent, except as provided in paragraph (2) of this subsection. Except as to rate, the local sales and use tax shall correspond to the tax imposed and administered by Article 1 of this chapter. No item or transaction which is not subject to taxation by Article 1 of this chapter shall be subject to the sales and use tax levied pursuant to this part, except that the sales and use tax provided in this part shall be applicable to sales of motor fuels as prepaid local tax as such term is defined in Code Section 48-8-2 and shall be applicable to the sale of food and food ingredients and alcoholic beverages only to the extent provided for in paragraph (57) of Code Section 48-8-3.
    2. On or after July 1, 2015, such sales and use tax levied on sales of motor fuels as defined in Code Section 48-9-2 shall be at the rate of 1 percent of the retail sales price of the motor fuel which is not more than $3.00 per gallon.
    1. Except as otherwise provided in paragraph (2) of this subsection, the proceeds of the sales and use tax levied and collected under this part shall be used only for the purposes of funding capital outlay projects and of funding services within a special district equal to the revenue lost to the homestead exemption as provided in Code Section 48-8-104 and, in the event excess funds remain following the expenditure for such purposes, such excess funds shall be expended as provided in subparagraph (c)(2)(C) of Code Section 48-8-104.
    2. Prior to January 1 of the year immediately following the first complete calendar year in which the sales and use tax under this part is imposed, such proceeds may be used for funding all or any portion of those services which are to be provided by the governing authority of the county whose geographic boundary is conterminous with that of the special district pursuant to and in accordance with Article IX, Section II, Paragraph III of the Constitution of this state.
  4. Such sales and use tax shall only be levied in a special district following the enactment of a local Act which provides for a homestead exemption of an amount to be determined from the amount of sales and use tax collected under this part. Such exemption shall commence with taxable years beginning on or after January 1 of the year immediately following the first complete calendar year in which the sales and use tax under this part is levied. Any such local Act shall incorporate by reference the terms and conditions specified under this part. Any such local Act shall not be subject to the provisions of Code Section 1-3-4.1. Any such homestead exemption under this part shall be in addition to and not in lieu of any other homestead exemption applicable to county taxes for county purposes within the special district. Notwithstanding any provision of such local Act to the contrary, the referendum which shall otherwise be required to be conducted under such local Act shall only be conducted if the resolution required under subsection (a) of Code Section 48-8-103 is adopted prior to the issuance of the call for the referendum under the local Act by the election superintendent. If such ordinance is not adopted by that date, the referendum otherwise required to be conducted under the local Act shall not be conducted.
  5. No sales and use tax shall be levied in a special district under this part in which a tax is levied and collected under Article 2 of this chapter.

(Code 1981, §48-8-102, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 1996, p. 1, § 3; Ga. L. 1997, p. 1, § 2; Ga. L. 1997, p. 157, § 1A; Ga. L. 2007, p. 309, § 6/HB 219; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2010, p. 662, § 22/HB 1221; Ga. L. 2015, p. 217, § 2/HB 215; Ga. L. 2015, p. 236, § 5-9/HB 170.)

The 2015 amendments. The first 2015 amendment, effective May 4, 2015, substituted "part" for "article" in subsection (b), in paragraphs (c)(1) and (c)(2), and in subsections (d) and (e); and in subsection (b), substituted "such term" for "that term" in the middle of the last sentence. The second 2015 amendment, effective July 1, 2015, in subsection (b), designated the existing provisions as paragraph (b)(1), added ", except as provided in paragraph (2) of this subsection" at the end of the first sentence of paragraph (b)(1), and added paragraph (b)(2). See Editor's notes for applicability.

Editor's notes.

- Ga. L. 2015, p. 236, § 8-1/HB 170, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'Transportation Funding Act of 2015.' "

Ga. L. 2015, p. 236, § 8-2/HB 170, not codified by the General Assembly, provides that: "It is the intention of the General Assembly, subject to appropriations and other constitutional obligations of this state, that year to year revenue increases be prioritized to fund education, transportation, and health care in this state."

Ga. L. 2015, p. 236, § 9-1(b)/HB 170, not codified by the General Assembly, provides that: "Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of this Act." This Act became effective July 1, 2015.

Law reviews.

- For survey article on local government law, see 60 Mercer L. Rev. 263 (2008). For article, "Revenue and Taxation: Amend Titles 48, 2, 28, 33, 36, 46, and 50 of the Official Code of Georgia Annotated, Relating Respectively to Revenue and Taxation, Agriculture, the General Assembly, Insurance, Local Government, Public Utilities, and State Government," see 28 Georgia St. U.L. Rev. 217 (2011). For article on the 2015 amendment of this Code section, see 32 Georgia St. U.L. Rev. 261 (2015).

JUDICIAL DECISIONS

Contract between county and cities.

- Trial court did not err in granting a county summary judgment in the cities' action for breach of an intergovernmental agreement (IGA) the parties entered into pursuant to the Homestead Option Sales and Use Tax Act (HOST), O.C.G.A. § 48-8-100 et seq., because the IGA was not a valid intergovernmental contract under the Intergovernmental Contracts Clause of the Georgia Constitution, Ga. Const. 1983, Art. IX, Sec. III, Para. I(a), since the focus and clear purpose of the IGA was to provide a formula for the distribution of the HOST revenues, and the IGA could not be deemed an agreement for the provision of authorized "services"; the IGA was an agreement about how to divide and distribute HOST revenues between the county and the cities, with the cities agreeing to expend the monies disbursed solely for capital outlay projects to be located within the geographical boundaries of the county and to be owned, operated, or both either by the county, one of more cities or any combination thereof, and the fact that the IGA required the cities to expend the tax proceeds in accordance with the mandates of the Homestead Option Sales and Use Tax Act, O.C.G.A. § 48-8-102, did not transform it into either a contract for services or one for the use of facilities. City of Decatur v. Dekalb County, 289 Ga. 612, 713 S.E.2d 846 (2011).

Cases Citing Georgia Code 48-8-102 From Courtlistener.com

Total Results: 3

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: Homestead Option Sales and Use Tax Act, OCGA § 48-8-102,[5] does not transform it into either a contract

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: geographical boundary of DeKalb County, see OCGA § 48-8-102(a), enacted pursuant to Art. IX, Sec. II, Par

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: the voters of that district so approve. OCGA § 48-8-102. A portion of the tax, not to exceed 20 percent