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  2. U.S. State Codes
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  4. Georgia
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  6. Title 48 - Revenue and Taxa...
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  8. Chapter 8 - Sales and Use T...
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  10. Article 4 - Water and Sewer Projects and Costs ...


Article 4 - Water and Sewer Projects and Costs Tax (Most)


  • § 48-8-200. Definitions
  • § 48-8-201. Intergovernmental contract for distribution of tax proceeds; approval of referendum by voters; cap on aggregate amount of tax; rate
  • § 48-8-202. Requirement of municipal ordinance or resolution authorizing tax; voter approval; form for ballot
  • § 48-8-203. Imposition of tax following approval; termination of tax
  • § 48-8-204. Administration and collection of tax; deduction
  • § 48-8-205. Identification of location of retail establishment when submitting sales and use tax return
  • § 48-8-206. Disbursement of proceeds
  • § 48-8-207. Payment of tax on personal property in another local tax jurisdiction; collection of difference
  • § 48-8-208. No tax on products ordered and delivered outside geographical area of municipality
  • § 48-8-209. No tax on construction materials included in bid prior to approval of additional tax
  • § 48-8-210. Commissioner authorized to issue rules and regulations
  • § 48-8-211. Impact on other taxes
  • § 48-8-212. Utilization of tax proceeds by municipality; record keeping; use for general obligation debt
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