O.C.G.A.

O.C.G.A. § 48-8-87 (2019)

Administration and collection of tax by commissioner; applicability of Article 1 of this chapter; proceeds owed to the state; dealer compensation

✓ 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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The tax levied pursuant to this article shall be exclusively administered and collected by the commissioner for the use and benefit of each county whose geographical boundary is conterminous with that of a special district and of each qualified municipality located wholly or partially therein. Such administration and collection shall be accomplished in the same manner and subject to the same applicable provisions, procedures, and penalties provided in Article 1 of this chapter, except that the joint tax provided in this article shall be applicable to sales of motor fuels as prepaid local tax as that term is defined in Code Section 48-8-2; provided, however, that all moneys collected from each taxpayer by the commissioner shall be applied first to such taxpayer’s liability for taxes owed the state. Dealers shall be allowed a percentage of the amount of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if such amount is not delinquent

at the time of payment. The deduction shall be at the rate and subject to the requirements specified under subsections (b) through (f) of Code Section 48-8-50.

History

Ga. L. 1975, p. 984, § 2; Code 1933, § 91A-4605, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4607, enacted by Ga. L. 1979,

p. 446, § 2; Ga. L. 1992, p. 815, § 2; Ga. L. 2007, p. 309, § 5/HB 219; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2010, p. 662, § 20/HB 1221.

Annotations

JUDICIAL DECISIONS County action against companies prohibited. - Provision that taxes are to be exclusively administered and collected by the commissioner precluded an action by a county against companies for damages resulting from the improper remittance of local sales taxes. Cellular One v. Emanuel County, 227 Ga. App. 197, 489 S.E.2d 50, 1997 Ga. App. LEXIS 831 (1997). Although cities and counties were authorized under O.C.G.A. § 48-8-87 to impose sales and use taxes, cities and counties had no standing to bring claims against online travel companies for their alleged failure to pay those taxes because the taxes were exclusively administered and collected by the state revenue commissioner. The commissioner was not required to involuntarily join the action

under Fed. R. Civ. P. 19(a) because the action was vested solely in the commissioner and the commissioner alleged that any suit was premature in that the Department of Revenue had not determined that a liability existed; further, the cities and counties failed to establish subject matter jurisdiction to support their claim that the commissioner, or the cities and counties in the commissioner’s stead, could bring an action for the allegedly unremitted sales and use taxes when the action would deprive the court of diversity jurisdiction. City of Rome v. Hotels.com, LP, No. 4:05-CV-249-HLM, 2006 U.S. Dist. LEXIS 56369 (N.D. Ga. May 8, 2006), dismissed, 555 F. Supp. 3d 1314, 2021 U.S. Dist. LEXIS 250106 (N.D. Ga. 2021).

RESEARCH REFERENCES C.J.S. 20 C.J.S., Counties, § 382 et seq. 64A C.J.S., Municipal Corporations, § 2430 et seq. ALR. Validity and construction of provision

exempting from use tax property which is “not readily obtainable” in the state, 88 A.L.R.2d 811.

Notes of Decisions

Cited in 4 cases, 1993–1997 · leading case: Cellular One, Inc. v. Emanuel Cnty., 489 S.E.2d 50 (Ga. Ct. App. 1997).

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Cellular One, Inc. v. Emanuel Cnty., 489 S.E.2d 50 (Ga. Ct. App. 1997). · cites it 4× “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] county.”

Cw Matthews Contracting Co., Inc. v. Collins, 448 S.E.2d 234 (Ga. Ct. App. 1994). · cites it 2× “See OCGA § 48-8-87. On January 17, 1992, relying upon OCGA § 50-17-29 (e) and pursuant to OCGA § 48-2-35, Matthews filed written claims for refund of all taxes paid during the period of December 1,1988, through November 30, 1991, and Collins denied these claims.”

C. W. Matthews Contracting Co. v. Collins, 435 S.E.2d 221 (Ga. Ct. App. 1993). · cites it 2× “, OCGA § 48-8-87. Relying on OCGA § 50-17-29 (e), appellant filed a claim with the Department seeking a refund of these local sales taxes.”

C. W. Matthews Contracting Co. v. Collins, 457 S.E.2d 171 (Ga. 1995). “The legislature clearly relied on Article 1 of Chapter 8, the state sales and use tax article, to fill these gaps by stating in § 48-8-82 that a local option tax must “correspond” to the state sales and use tax, and by providing in § 48-8-87 that a local option tax is to be…”

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.