LegalFix
Individuals & FamiliesSmall BusinessesEmployersEmployee Benefits BrokersPEOsCredit UnionsMembership GroupsLegal Information
Sign In
  1. /
  2. U.S. State Codes
  3. /
  4. Georgia
  5. /
  6. Title 48 - Revenue and Taxa...
  7. /
  8. Chapter 8 - Sales and Use T...
  9. /
  10. Article 3 - County Sales an...
  11. /
  12. Part 1 - County Special Purpose Local Option Sa...


Part 1 - County Special Purpose Local Option Sales Tax (Splost)


  • § 48-8-110. Definitions
  • § 48-8-110.1. Authorization for county special purpose local option sales tax; subjects of taxation; applicability to sales of motor fuels and food and beverages.
  • § 48-8-111. Procedure for imposition of tax; resolution or ordinance; notice to county election superintendent; election
  • § 48-8-111.1. Application of part to consolidated government
  • § 48-8-112. Effective date of tax; termination of tax; limitation on taxation; continuation of tax
  • § 48-8-113. Administration and collection by commissioner; application; deduction to dealers
  • § 48-8-114. Sales tax return requirements
  • § 48-8-115. Disbursement of tax proceeds
  • § 48-8-116. Tax credits
  • § 48-8-117. Inapplicability of tax to certain sales of tangible personal property outside taxing county
  • § 48-8-118. "Building and construction materials" defined; inapplicability of tax to certain sales or uses of building and construction materials
  • § 48-8-119. Promulgation of rules and regulations by commissioner
  • § 48-8-120. Effect of other local sales and use taxes on imposition of tax
  • § 48-8-121. Use of proceeds; issuance of general obligation debt
  • § 48-8-122. Record of projects on which tax proceeds are used; annual reporting and newspaper publication of report
  • § 48-8-123. Modification of projects approved by referendum which have become infeasible in connection with county special purpose local option sales and use tax
  • § 48-8-124. Enforcement
We have updated our Terms of Service, Privacy Policy, and Disclosures. By continuing to browse this site, you agree to our Terms of Service, Privacy Policy, and Disclosures.
AboutContact UsPrivacyTermsDisclosuresAccessibilitySite Map

Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.

LegalFix provides its members with easy access to affordable legal services through a network of independent provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.

The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.

You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.

The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.

Use of this website, the purchase of legal plans, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.

Bookish