O.C.G.A.
O.C.G.A. § 48-8-269.4 (2019)
Impact on other taxes
✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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Except as provided in Code Section 48-8-6, the tax authorized under this part shall be in addition to any other local sales and use tax. Except as otherwise provided in this part and except as provided in Code Section 48-8-6, the imposition of any other local sales and use tax within a county or qualified municipality within a special district shall not affect the authority of a county to impose the tax authorized under this part, and the imposition of the tax authorized under this part shall not affect the imposition of any otherwise authorized local sales and use tax within the special district.
History
Code 1981, § 48-8-269.4, 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.