The tax levied by this article shall be collected and administered in accordance with
1971 Ga. Laws, pages 2082—2092, as amended. The retail sales and use tax shall be
administered and collected solely by the state revenue commissioner in the same manner
and subject to the same penalties provided for in the Georgia Sales and Use Tax Act.
No variance shall be permitted between the Georgia sales and use tax and the rapid
transit sales and use tax, except as to rate, except as provided in section 25(a)
of the act, and except as may be otherwise provided by law. The vendor's responsibility
shall be to the state revenue commissioner and not to the county. The county shall
not make sales tax audits. Dealers shall be allowed a percentage of the amount of
the tax due and accounted for pursuant to this article and shall be reimbursed in
the form of a deduction in submitting, reporting and paying the amount due, if said
amount is not delinquent at the time of payment. The rate of the deduction shall be
at the same rate authorized for deductions from state tax under the Georgia Sales
and Use Tax Act, as now or hereafter amended.
(91-RM-294, § 5(art. II, § 1), 7-3-91)
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