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2018 Georgia Code 48-8-89.3 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-89.3 Case Law from Google Scholar Amendments to OCGA 48-8-89.3

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)

48-8-89.3. Levy of tax in certain special districts; distribution of proceeds to qualified municipality.

  1. Notwithstanding any other provision of this article to the contrary, the tax provided for in Code Section 48-8-82 shall be levied in any special district in which:
    1. Prior to January 1, 1980, a joint county and municipal sales and use tax was levied pursuant to Ga. L. 1975, p. 984, Section 2 (as amended by Ga. L. 1975, Ex. Sess., p. 1729, Section 1; Ga. L. 1976, p. 1019, Sections 1-13; Ga. L. 1977, p. 1008, Section 1; Ga. L. 1978, p. 1429, Sections 1-3; Ga. L. 1978, p. 1460, Sections 1-3; Ga. L. 1978, p. 1678, Section 1; Ga. L. 1978, p. 1695, Section 1; Ga. L. 1979, p. 446, Section 1) or in which a referendum election had authorized the levying of such a tax within the special district;
    2. The tax provided for in Code Section 48-8-82 was actually collected during the period of January 1, 1980, to January 1, 1989; and
    3. There exists a qualified municipality which lies wholly or partially within the special district and which:
      1. Was a qualified municipality at the time of filing of the distribution certificate most recently filed with the commissioner under Code Section 48-8-89; and
      2. Was not assigned any percentage of the net proceeds of the tax under such distribution certificate.

        In any special district which meets the criteria specified in this subsection, the tax provided for in Code Section 48-8-82 shall be levied without regard to any past defects in compliance with the procedures specified by this article for the imposition of the tax.

  2. A qualified municipality described in paragraph (3) of subsection (a) of this Code section, for which receipt of a portion of the net tax proceeds was not specified in the certificate most recently filed with the commissioner under Code Section 48-8-89, may request the commissioner to thereafter distribute a portion of the net tax proceeds to the qualified municipality as provided in this Code section. Upon receipt of such a request, the commissioner shall thereafter, unless he determines that the requesting municipality does not meet the criteria specified in this Code section, give written notice of a new distribution formula to the county which is conterminous with the special district, to the requesting qualified municipality, and to each other qualified municipality within the special district. Such new distribution formula shall be determined as follows:
    1. Begin with the percentages specified in the distribution certificate most recently filed with the commissioner;
    2. Assign to the requesting municipality a percentage of the net proceeds which is equal to the total percentage of the net proceeds previously distributed to all other qualified municipalities in the special district multiplied by a fraction, the numerator of which is the population of the requesting municipality and the denominator of which is the population of all qualified municipalities within the special district;
    3. Deduct the percentage of the net proceeds so assigned to the requesting municipality from the percentages previously assigned to all other qualified municipalities within the special district, such deductions to be pro rata on the basis of population; and
    4. Make no change in the percentage of the net proceeds previously distributed to the county which is conterminous with the special district.
  3. This new distribution formula shall be implemented at the earliest date deemed administratively practicable by the commissioner, and the notice specified in subsection (b) of this Code section shall include such date. This new distribution formula shall remain in effect until a subsequent distribution certificate is filed and becomes effective as provided in Code Section 48-8-89.
  4. For the purpose of all population based calculations under this Code section, only that portion of the population of a qualified municipality which is located within the special district shall be computed.

(Code 1981, §48-8-89.3, enacted by Ga. L. 1989, p. 1178, § 1.)

JUDICIAL DECISIONS

Only the portion of a city's population that resides within the special tax district is included when calculating a municipality's pro rata share of the local option sales tax proceeds in that district. City of Atlanta v. Collins, 262 Ga. 261, 417 S.E.2d 141 (1992).

Cases Citing O.C.G.A. § 48-8-89.3

Total Results: 3  |  Sort by: Relevance  |  Newest First

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City of Roswell v. City of Atlanta, 410 S.E.2d 28 (Ga. 1991).

Cited 38 times | Published | Supreme Court of Georgia | Nov 1, 1991 | 261 Ga. 657

...Either remedy comports with the Act's intent to encourage counties and qualified municipalities to negotiate the distribution certificate. Judgment affirmed. All the Justices concur. NOTES [1] This rule does not alter the effective dates of distribution formulas under OCGA §§ 48-8-89.2 and 48-8-89.3.
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City of Atlanta v. Collins, 417 S.E.2d 141 (Ga. 1992).

Cited 4 times | Published | Supreme Court of Georgia | Jun 11, 1992 | 262 Ga. 261, 92 Fulton County D. Rep. 927

...The statute apparently does not permit the county's percentage to be reduced except by agreement of the county's political subdivisions, by their failure to file a new certificate when required, or by a vote that terminates the tax. See OCGA §§ 48-8-89; 48-8-89.1; 48-8-89.3; 48-8-92. As a result, the percentage allocated to the county does not change when a minority municipality elects to become absent from the certificate. Cf. OCGA § 48-8-89.3 (b) (4) (1991 Supp.) (requiring no change in county's percentage in new distribution formula imposed because a qualified municipality has been omitted from a distribution certificate)....
...which is located within the special [tax] district" should be considered to determine both each municipality's population and the total population of all qualified municipalities within the special district. See OCGA §§ 48-8-89 (b); 48-8-89.1 (b); 48-8-89.3 (b) (2) & (d)....
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Wells v. City of Baldwin, 275 Ga. 228 (Ga. 2002).

Published | Supreme Court of Georgia | May 13, 2002 | 565 S.E.2d 439, 2002 Fulton County D. Rep. 1400

...l districts in the State. E.g., OCGA §§ 48-8-82, 48-8-84, 48-8-85, 48-8-86, 48-8-87.1 The Act contains provisions which limit application of the Act only to that percentage of a qualified municipality which lies within a special district. See OCGA § 48-8-89.3 (d), which provides that “[flor the purpose of all population based calculations under this Code section, only that portion of the population of a qualified municipality which is located within the special district shall be computed.” See also OCGA §§ 48-8-89 (b), 48-8-89.3 (b) (2)....