TITLE 48 REVENUE AND TAXATION

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

ARTICLE 5A SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX

48-8-261. Creation of special districts; imposition of taxes.

1. Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, 159 special districts are created within this state. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of the 159 special districts created.
2. Any county:
   1. That is not located within a special district levying a special sales and use tax pursuant to Article 5 of this chapter;
   2. That is not defined as a metropolitan county special district that is governed by the provisions of Part 2 of this article; and
   3. In which a tax is currently being levied and collected pursuant to:
      1. Part 1 of Article 3 of this chapter;
      2. A local constitutional amendment for purposes of a metropolitan area system of public transportation set out at Ga. L. 1964, p. 1008, and the laws enacted pursuant to such local constitutional amendment; or
      3. Code Section 48-8-96

         may, by following the procedures required by this part, impose for a limited period of time within the special district under this part a transportation special purpose local option sales and use tax, the proceeds of which shall be used only for transportation purposes.

3. At any time, more than one tax under this part shall be authorized to be imposed concurrently within a special district as long as the combined rate of the taxes does not exceed 1 percent.

(Code 1981, §48-8-261, enacted by Ga. L. 2015, p. 236, § 7-5/HB 170; Ga. L. 2015, p. 1443, § 2/HB 106; Ga. L. 2016, p. 105, § 2-1/SB 369; Ga. L. 2017, p. 179, § 2/HB 134.)

The 2016 amendment, effective April 26, 2016, added paragraph (b)(2); redesignated former paragraphs (b)(2) and (b)(3) as present paragraphs (b)(3) and (b)(4), respectively; in the undesignated language at the end of subsection (b), twice substituted "part" for "article"; deleted "and" at the end of paragraph (c)(1); added paragraph (c)(2); redesignated former paragraph (c)(2) as present paragraph (c)(3); and, in the undesignated language at the end of subsection (c), twice substituted "part" for "article".

The 2017 amendment, effective May 1, 2017, substituted "Any county for "On or after July 1, 2016, any" at the beginning of subsection (b); deleted former paragraph (b)(3), which read: "That is a mass transportation regional system participant; and"; redesignated former paragraph (b)(4) as present paragraph (b)(3); and rewrote subsection (c).