This tax is levied at the rate of one percent for the period from April 1, 1972, until
June 30, 2032, or such other later date as may be provided from time to time by section
25(b) of the act, and shall thereafter be reduced to one-half of one percent. As required
by 1971 Ga. Laws, pages 2082—2092, said tax shall be added to and collected with the
sales and use tax imposed by the Georgia Sales and Use Tax Act, and the state revenue
commissioner, pursuant to that act, is hereby authorized and directed to establish
a bracket system by appropriate rules and regulations to collect the tax herein imposed
by the county, provided that the tax levied upon the transactions described in section 74-33(2) and (3) shall be administered and collected by the state revenue commissioner
in the same manner as the sales and use tax collected pursuant to the Georgia Sales
and Use Tax Act.
(91-RM-294, § 5(art. I, § 3), 7-3-91)
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