§ 70-2. Local option sales and use tax.

Latest version.

Pursuant to a certificate of distribution executed on November 26, 2002, the local option sales and use tax is imposed pursuant to O.C.G.A. § 48-8-83.

(Min. of 11-26-2002)

Editor's note

A certificate of distribution dated November 26, 2002, certifies the proportion of the proceeds of the combination city/county local option sales and use tax that will be distributed by the state revenue commissioner to the county and qualifying municipalities in the county. The subject certificate of distribution has been omitted from this codification. An official copy of such certificate is on file in the office of the clerk of the board of commissioners.

                    
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