O.C.G.A.

O.C.G.A. § 48-8-82 (2019)

Authority to impose joint sales and use tax; rate of tax

✓ 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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(a) When the imposition of a joint county and municipal sales and use tax is authorized according to the procedures provided in this article within a special district, the county whose geographical boundary is conterminous with that of the special district and each qualified municipality located wholly or partially within the special district shall levy a joint sales and use tax at the rate of 1 percent, except as provided in subsection (b) of this Code section. Except as to rate, the joint tax shall correspond to the tax imposed and administered by Article 1 of this chapter. No item or transaction which is not subject to taxation by Article 1 of this chapter shall be subject to the tax levied pursuant to this article, except that the joint tax provided in this article shall be applicable to: (1) The sale of motor fuels as prepaid local tax as that term is defined in Code Section 48-8-2; (2) The sale of food and food ingredients and alcoholic beverages only to the extent provided for in paragraph (57) of Code Section 48-8-3; and

(3) The sale or use of jet fuel as such term is defined in Code Section 48-8-2, to the extent allowed pursuant to Code Section (b) On or after July 1, 2015, such joint sales and use tax levied on sales of motor fuels as defined in Code Section 48-9-2 shall be at the rate of 1 percent of the retail sales price of the motor fuel which is not more than $3.00 per gallon; provided, however, that, in any consolidated government levying a joint sales and use tax at 2 percent pursuant to Code Section 48-8-96, on or after July 1, 2015, any such joint sales and use tax levied on sales of motor fuels as defined in Code Section 48-9-2 shall be at the rate of 2 percent of the retail sales price of the motor fuel which is not more than $3.00 per gallon.

History

Ga. L. 1975, p. 984, § 2; Code 1933, § 91A-4602, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 446, §§ 1, 2; Ga. L. 1989, p. 62, § 10; Ga. L. 1991, p. 87, § 3; Ga. L. 1996, p. 1, § 2; Ga. L. 2007, p. 309, § 4/HB 219; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2010, p. 662, § 19/HB 1221; Ga. L. 2015, p. 236, § 5-8/HB 170; Ga. L. 2015, p. 1443, § 1/HB 106; Ga. L. 2018, Ex. Sess., p. ES7, § 3-5/HB 5EX; Ga. L. 2024, p. 1052, § 5(50)/SB 448, effective July 1, 2024. Amendments. The 2024 amendment, effective July 1, 2024, part of an Act to revise, modernize, and correct the Code, revised punctuation in subsection (b).

Annotations

Code Commission notes. Pursuant to Code Section 28-9-5, in 2015, the amendment of this Code section by Ga. L. 2015, p. 236, § 5-8/HB 170, was treated as impliedly repealed and superseded by Ga. L. 2015, p. 1443, § 1/HB 106, due to irreconcilable conflict. Editor’s notes. Ga. L. 2015, p. 236, § 8-1/HB 170, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘Transportation Funding Act of 2015.’” Ga. L. 2015, p. 236, § 8-2/HB 170, not codified by the General Assembly,

provides that: “It is the intention of the General Assembly, subject to appropriations and other constitutional obligations of this state, that year to year revenue increases be prioritized to fund education, transportation, and health care in this state.” Ga. L. 2015, p. 236, § 9-1(b)/HB 170, not codified by the General Assembly, provides that: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of this Act.” This Act became effective July 1, 2015. Law reviews. For note on the 1991 amendment of this Code section, see 8 Georgia St. U.L. Rev. 190 (1992). For article, “Revenue and Taxation: Amend Titles 48, 2, 28, 33, 36, 46, and 50 of the Official Code of Georgia Annotated, Relating Respectively to Revenue and Taxation, Agriculture, the General Assembly, Insurance, Local Government, Public Utilities, and State Government,” see 28 Georgia St. U.L. Rev. 217 (2011). For article on the 2015 amendment of this Code section, see 32 Georgia St. U.L. Rev. 261 (2015).

JUDICIAL DECISIONS Subjects of taxation. - Local option tax is restricted to the same types of items and transactions as defined in the state

sales and use tax article and is not limited to those instances in which the state tax must actually be paid. C.W. Matthews

Contracting Co. v. Collins, 265 Ga. 448, 457 S.E.2d 171, 1995 Ga. LEXIS 369 (1995). When a contractor purchased equipment in a particular county and paid the state sales and use tax there, and later used the equipment in other counties,

assessment of a local option tax on the latter use was authorized, even though such use created no state tax obligation. C.W. Matthews Contracting Co. v. Collins, 265 Ga. 448, 457 S.E.2d 171, 1995 Ga. LEXIS 369 (1995).

RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, § 4. C.J.S. 20 C.J.S., Counties, § 369 et seq. 64A

C.J.S., Municipal Corporations, § 2225 et seq. 85 C.J.S., Taxation, § 2069.

Notes of Decisions

Cited in 5 cases, 1984–2002 · leading case: Collins v. Cw Matthews Contracting Co. Inc., 444 S.E.2d 100 (Ga. Ct. App. 1994).

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Collins v. Cw Matthews Contracting Co. Inc., 444 S.E.2d 100 (Ga. Ct. App. 1994). · cites it 12× “In reaching this conclusion, the court focused on language contained in OCGA § 48-8-82 (and nearly identical language in OCGA § 48-8-110) providing that: “No item or transaction which is not subject to taxation [under the state sales and use tax] shall be subject to the tax…”

Cellular One, Inc. v. Emanuel Cnty., 489 S.E.2d 50 (Ga. Ct. App. 1997). · cites it 2× “OCGA §§ 48-8-82; 48-8-110. The administration and collection of these local sales taxes are generally governed by OCGA §§ 48-8-87 and 48-8-113, which provide that the taxes are to be “exclusively administered and collected by the commissioner for the use and benefit of [the]…”

Nielubowicz v. Chatham Cnty., 312 S.E.2d 802 (Ga. 1984). · cites it 2× “See OCGA §§ 48-8-82, 48-8-84, 48-8-85, 48-8-86 and 48-8-89 (Code Ann.”

C. W. Matthews Contracting Co. v. Collins, 457 S.E.2d 171 (Ga. 1995). · cites it 15× “The issue before us is whether OCGA § 48-8-82 prohibits the State Revenue Commissioner from assessing a local option tax on Matthews’s use of the equipment in other counties, where the use created no state tax obligation.”

Wells v. City of Baldwin, 565 S.E.2d 439 (Ga. 2002). · cites it 4× “OCGA § 48-8-82. However, the Legislature provided, as a “condition precedent for authority to levy” the tax, that the county whose geographical boundary is conterminous with that of the special district and each qualified municipality therein receiving any proceeds of the tax…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.