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2018 Georgia Code 48-8-110 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-110 Case Law from Google Scholar Amendments to OCGA 48-8-110

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 3 COUNTY SALES AND USE TAXES

48-8-110. Definitions.

As used in this part, the term:

  1. "Capital outlay project" means major, permanent, or long-lived improvements or betterments, such as land and structures, such as would be properly chargeable to a capital asset account and as distinguished from current expenditures and ordinary maintenance expenses. Such term shall include, but not be limited to, roads, streets, bridges, police cars, fire trucks, ambulances, garbage trucks, and other major equipment.
  2. "County-wide project" means a capital outlay project or projects as defined in paragraph (1) of this Code section of the county for the use or benefit of the citizens of the entire county and is further defined as follows:
    1. "Level one county-wide project" means a county-wide project or projects of the county to carry out functions on behalf of the state and is limited to a county courthouse; a county administrative building primarily for county constitutional officers or elected officials; a county or regional jail, correctional institution, or other detention facility; a county health department facility; or any combination of such projects; and
    2. "Level two county-wide project" means a county-wide project or projects of the county or one or more municipalities, other than a level one county-wide project, which project or projects are to be owned or operated or both either by the county, one or more municipalities, or any combination thereof.
  3. "Intergovernmental agreement" means a contract entered into pursuant to Article IX, Section III, Paragraph I of the Constitution between a county and one or more qualified municipalities located within the special district containing a combined total of no less than 50 percent of the aggregate municipal population located within the special district.
  4. "Qualified municipality" means only those incorporated municipalities which provide at least three of the following services, either directly or by contract:
    1. Law enforcement;
    2. Fire protection (which may be furnished by a volunteer fire force) and fire safety;
    3. Road and street construction or maintenance;
    4. Solid waste management;
    5. Water supply or distribution or both;
    6. Waste-water treatment;
    7. Storm-water collection and disposal;
    8. Electric or gas utility services;
    9. Enforcement of building, housing, plumbing, and electrical codes and other similar codes;
    10. Planning and zoning;
    11. Recreational facilities; or
    12. Library.

(Code 1981, §48-8-110, enacted by Ga. L. 2004, p. 69, § 8.)

Code Commission notes.

- Pursuant to Code Section 28-9-5, in 2009, "Article IX" was substituted for "Article XI" in paragraph (3).

Editor's notes.

- Ga. L. 2004, p. 69, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Taxation, Financing, and Service Delivery Revision Act of 2004.'"

Ga. L. 2004, p. 69, § 8, redesignated former Code Section 48-8-110 as present Code Section 48-8-110.1 concerning authorization for special county 1 percent sales and use tax.

Ga. L. 2004, p. 69, § 23(c), not codified by the General Assembly, provides that this Code section "shall apply with respect to taxes imposed or to be imposed under any resolution or ordinance adopted by a county or municipal governing authority on or after July 1, 2004; and, except as otherwise specifically provided in this Act, Sections 8 (this Code section), 9, 10, 11, 12, 13, 14, and 15 of this Act shall not apply with respect to taxes imposed or to be imposed under resolutions and ordinances adopted prior to July 1, 2004."

JUDICIAL DECISIONS

Cited in Turner County v. City of Ashburn, 293 Ga. 739, 749 S.E.2d 685 (2013).

OPINIONS OF THE ATTORNEY GENERAL

Borrowing from tax proceeds.

- County may not borrow from Special Purpose Local Option Sales Tax (SPLOST) proceeds to fund expenditures other than voter-approved capital projects authorized in the SPLOST statutes. 2007 Op. Att'y Gen. No. 2007-5.

Cases Citing O.C.G.A. § 48-8-110

Total Results: 5  |  Sort by: Relevance  |  Newest First

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Dickey v. Storey, 423 S.E.2d 650 (Ga. 1992).

Cited 16 times | Published | Supreme Court of Georgia | Sep 18, 1992 | 262 Ga. 452, 92 Fulton County D. Rep. 2788

...issioners (Board) and the City of Rome Commissioners to study the needs of the community, and to explore the possibilities of raising capital for these projects by imposition of a Special Purpose Local Option Sales Tax (SPLOST) as authorized by OCGA § 48-8-110 et seq....
...t reports, it will abuse its discretion. The trial court also held that the Board is required to proceed with the SPLOST budget and account reports "to the extent that such SPLOST projects are not inappropriate or unreasonable." The SPLOST Act, OCGA § 48-8-110 et seq., provides that the proceeds from the SPLOST tax "shall be used by the county exclusively *456 for the purpose or purposes specified in the resolution or ordinance calling for imposition of the tax." (Emphasis supplied.) OCGA § 48-8-121 (a) (1)....
...OCGA § 48-8-121 (a) (2) requires the county to maintain a financial record of each project for which the proceeds of the tax are used. This record will be subject to an annual audit under the provisions of this Code section. In this case the resolution referred to in OCGA § 48-8-110, supra, called for the imposition of the SPLOST tax to construct, inter alia, "recreational facilities and multi-purpose governmental facilities." Budget and account reports were then prepared listing the specific SPLOST projects to be developed....
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Turner Cnty. v. City of Ashburn, 293 Ga. 739 (Ga. 2013).

Cited 8 times | Published | Supreme Court of Georgia | Oct 7, 2013 | 749 S.E.2d 685

...ld pass constitutional muster, one that is not addressed here. Compare the local negotiation feature of the district-wide tax created by the LOST Act with the population-based formula for distributing the county tax created by the SPLOST Act (OCGA § 48-8-110 et seq.) if an intergovernmental agreement for funding qualified capital outlay projects is not reached between the county and qualified municipalities. When construing a statute, the courts are to “look diligently for the intention o...
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Johnstone v. Thompson, 631 S.E.2d 650 (Ga. 2006).

Cited 8 times | Published | Supreme Court of Georgia | Jun 12, 2006 | 280 Ga. 611, 6 Fulton County D. Rep. 1833, 6 FCDR 1833

...Id. As to that initial imposition, Art. VIII, Sec. VI, Par. IV(a) provides that "except as otherwise provided in this Paragraph," the SPLOST in all other respects "shall correspond to and be levied in the same manner as the tax provided for by [OCGA § 48-8-110 et seq.]." See also OCGA § 48-8-141. [2] By this language, Art. VIII, Sec. VI, Par. IV(a) requires reference to all of the provisions of OCGA § 48-8-110 et seq., "except as otherwise provided" by the constitutional provision....
...NOTES [1] Appellee's motion to dismiss the appeal as moot is denied. [2] In light of this constitutional and statutory language, we find no merit in appellants' argument that the trial court inappropriately looked to the county SPLOST provisions in OCGA § 48-8-110 through § 48-8-122 and case law interpreting those provisions when resolving this case. [3] We thus reject appellants' argument that for purposes of an education SPLOST, reference to OCGA § 48-8-110 et seq....
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Jackson v. Shadix, 533 S.E.2d 706 (Ga. 2000).

Cited 5 times | Published | Supreme Court of Georgia | Jul 10, 2000 | 272 Ga. 631, 2000 Fulton County D. Rep. 2574

...191, 521 S.E.2d 99 (1999). [2] See Ga.L. 1992, pp. 2998, 3005; OCGA § 48-8-111 (allowing counties to impose special purpose taxes for a limited period of time and for one or more statutorily authorized purposes, upon approval by referendum). See generally OCGA § 48-8-110, et seq....
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C. W. Matthews Contracting Co. v. Collins, 265 Ga. 448 (Ga. 1995).

Published | Supreme Court of Georgia | May 15, 1995 | 457 S.E.2d 171

...erty and related services. OCGA § 48-8-3. Collins v. C. W. Matthews Contracting Co., 213 Ga. App. 109 (444 SE2d 100) (1994). C. W. Matthews Contracting Co., 213 Ga. App. at 111. The Court of Appeals encompassed in its decision language in OCGÁ § 48-8-110 (authorizing a special county one percent sales and use tax) and in the MARTA sales and use tax, see MARTA Act of 1965 (as amended in Ga....