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O.C.G.A. § 48-8-245 — Collection of tax; cessation of tax | Georgia Code
O.C.G.A. § 48-8-245 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 5 SPECIAL DISTRICT TRANSPORTATION SALES AND USE TAX (TSPLOST)

48-8-245. Collection of tax; cessation of tax.

  1. If the imposition of the special district transportation sales and use tax is approved at the special election, the collection of such tax shall begin on the first day of the next succeeding calendar quarter beginning more than 80 days after the date of the election. With respect to services which are regularly billed on a monthly basis, however, the tax shall become effective with respect to and the tax shall apply to services billed on or after the effective date specified in the previous sentence.
  2. The tax shall cease to be imposed on the earliest of the following dates:
    1. On the final day of the ten-year period of time specified for the imposition of the tax; or
    2. As of the end of the calendar quarter during which the state revenue commissioner determines that the tax has raised revenues sufficient to provide to the special district net proceeds equal to or greater than the amount specified as the estimated amount of net proceeds to be raised by the special district transportation tax.
    1. No more than a single tax under this article may be collected at any time within a special district.
    2. Upon the adoption of resolutions by the governing bodies of a majority of the counties within a special district in which a tax authorized by this article is in effect, an election may be held for the reimposition of the tax while the tax is in effect. Proceedings for the development of an investment list and for the reimposition of a tax shall be in the same manner as provided for in Code Sections 48-8-241 and 48-8-243.
    3. Following the expiration of the special district transportation sales and use tax under this article, or following a special election in which voters in a special district rejected the imposition of the tax, upon the adoption of resolutions by the governing bodies of a majority of counties within a special district, an election may be held for the imposition of a tax under this article in the same manner as provided in this article for the initial imposition of such tax. The election superintendents shall issue the call and conduct the election in the manner authorized by general law. The development of the investment list for such special district shall follow the dates established in Code Section 48-8-243 with the years adjusted appropriately, and such schedule shall be posted on a website developed by the state revenue commissioner to be used exclusively for matters related to the special district transportation sales and use tax within 30 days of the later of the state revenue commissioner's receipt of notice from the final county governing body required to adopt a resolution.

(Code 1981, §48-8-245, enacted by Ga. L. 2010, p. 778, § 6/HB 277; Ga. L. 2015, p. 236, § 7-3/HB 170.)

The 2015 amendment, effective July 1, 2015, deleted "1 percent" preceding "tax" in paragraph (c)(1); in paragraph (c)(2), deleted "enactment by the General Assembly of a Special Regional Transportation Funding Election Act and the" following "Upon the" at the beginning of the first sentence and substituted "Code Sections 48-8-241 and 48-8-243" for "Code Section 48-8-243" at the end of the second sentence; and, in paragraph (c)(3), deleted "passage by the General Assembly of a Special Regional Transportation Funding Election Act and the" preceding "adoption of" in the middle of the first sentence, substituted the present second sentence for the former, which read: "Such subsequent election shall be held on the date of a state-wide general primary.", and deleted "or of the passage of the Special Regional Transportation Funding Election Act by the General Assembly" following "adopt a resolution" at the end of the last sentence. 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 article on the 2015 amendment of this Code section, see 32 Georgia St. U.L. Rev. 261 (2015).

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This Georgia Code resource is curated by Graham W. Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.