The county has entered into a rapid transit contract and assistance agreement with
DeKalb County, Georgia (DeKalb), and the Metropolitan Atlanta Rapid Transit Authority
(authority) as of September 1, 1971, that has become final and binding upon the county
by compliance with the provisions of section 24 of the act and approval of the voters
as therein required, (as amended, the rapid transit contract). Pursuant to the authority
of section 25 of the act, this tax is hereby levied and imposed as a retail sales
and use tax upon the retail purchase, retail sale, rental, storage, use or consumption
of tangible personal property, and the services described and set forth in the Georgia
Retailers' and Consumers' Sales and Use Tax Act (Georgia Sales and Use Tax Act), in
1951 Ga. Laws, page 360, as amended, which is now codified as O.C.G.A. tit. 48, ch.
8, art. 1 (O.C.G.A. § 48-8-1 et seq.), and as it may be from time to time amended,
except as set forth in O.C.G.A. § 48-8-625(a), and except as otherwise provided by
law, on sales, uses and services rendered, in the geographical area governed by the
county. Each transaction in the geographic area of the county which (1) is subject
to the tax levied by the Georgia Sales and Use Tax Act; or (2) involves the retail
sale, rental, storage, or consumption of motor fuel as described below; or (3) may
otherwise by law be subject to the rapid transit sales and use tax, shall be subject
to the rapid transit sales and use tax.
(91-RM-294, § 5(art. I, § 2), 7-3-91)
var val = document.getElementById('citecontent').innerHTML;
art.dialog.defaults.title = window.location.href;
art.dialog.data('cite', val);
art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');
