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2018 Georgia Code 48-8-80 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-80 Case Law from Google Scholar Amendments to OCGA 48-8-80

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 2 JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (LOST)

48-8-80. "Qualified municipality" defined.

As used in this article, the term "qualified municipality" means only those incorporated municipalities which impose a tax other than the tax authorized by this article and which provide at least three of the following services:

  1. Water;
  2. Sewage;
  3. Garbage collection;
  4. Police protection;
  5. Fire protection; or
  6. Library.

(Ga. L. 1975, p. 984, § 2; Code 1933, § 91A-4601, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4609, enacted by Ga. L. 1979, p. 446, § 2.)

Law reviews.

- For survey article on local government law for the period from June 1, 2002, to May 31, 2003, see 55 Mercer L. Rev. 353 (2003).

JUDICIAL DECISIONS

Cited in Nielubowicz v. Chatham County, 252 Ga. 330, 312 S.E.2d 802 (1984).

RESEARCH REFERENCES

C.J.S.

- 62 C.J.S., Municipal Corporations, § 1 et seq.

Cases Citing Georgia Code 48-8-80 From Courtlistener.com

Total Results: 7

Turner County v. City of Ashburn

Court: Supreme Court of Georgia | Date Filed: 2013-10-07

Citation: 293 Ga. 739, 749 S.E.2d 685, 2013 Ga. LEXIS 856

Snippet: known as the Local Option Sales Tax Act, OCGA § 48-8-80 et seq., or a provision of it, has come before

City of Decatur v. DeKalb County

Court: Supreme Court of Georgia | Date Filed: 2003-11-10

Citation: 589 S.E.2d 561, 277 Ga. 292, 2003 Fulton County D. Rep. 3312, 2003 Ga. LEXIS 934

Snippet: Sales Tax ("LOST") statute, now found at OCGA § 48-8-80 et seq. The statute at issue in Mangelly was not

C. W. Matthews Contracting Co. v. Collins

Court: Supreme Court of Georgia | Date Filed: 1995-05-15

Citation: 265 Ga. 448, 457 S.E.2d 171

Snippet: OCGA §§ 48-8-1 through 48-8-66 (Art. 1); OCGA §§ 48-8-80 through 48-8-95 (Art. 2). Each tax may be imposed

City of Roswell v. City of Atlanta

Court: Supreme Court of Georgia | Date Filed: 1991-11-01

Citation: 410 S.E.2d 28, 261 Ga. 657, 1991 Ga. LEXIS 852

Snippet: County and Municipal Sales and Use Tax Act, OCGA §§ 48-8-80 to 48-8-91, specifies the date that the commissioner

City of Winder v. Collins

Court: Supreme Court of Georgia | Date Filed: 1989-10-19

Citation: 385 S.E.2d 71, 259 Ga. 570

Snippet: specially. The majority’s construction of OCGA § 48-8-80 et seq. has ensured that the citizens of a qualified

Nielubowicz v. Chatham County

Court: Supreme Court of Georgia | Date Filed: 1984-03-07

Citation: 312 S.E.2d 802, 252 Ga. 330, 1984 Ga. LEXIS 677

Snippet: proceeds from the local option sales tax, OCGA § 48-8-80 et seq. (Code Ann. 91A-4609 et seq.),[1] to reduce

Salem v. Tattnall County

Court: Supreme Court of Georgia | Date Filed: 1983-05-03

Citation: 302 S.E.2d 99, 250 Ga. 881, 1983 Ga. LEXIS 681

Snippet: County and Municipal Sales and Use Tax Act, OCGA § 48-8-80 et seq. (Code Ann. § 91A-4601 et seq.) (the local