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

48-8-269.7. Levy of a tax for transportation purposes in metropolitan county special districts.

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. The provisions of this part shall only be applicable to special districts in which:
   1. A tax is currently being levied and collected pursuant to 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; and
   2. Eighty percent or more of the geographic area of the special district is located within one or more qualified municipalities as defined in paragraph (4) of Code Section 48-8-260.
3. Any special district in this state meeting the qualifications contained in subsection (b) of this Code section shall be known as a metropolitan county special district.

(Code 1981, §48-8-269.7, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369.)