O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-8-269.4 (2019)

Impact on other taxes

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
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.

Annotations

The 2016 amendment, effective April 26, 2016, substituted "part" for "article" throughout this Code section.