Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-8-148: Revenue and Taxation — O.C.G.A. § 48-8-148
What this law says, in plain English
This statute establishes the timing for when a voter-approved tax takes effect—generally the first day of a calendar quarter more than 80 days after election approval. Monthly-billed services apply the tax to the first billing period on or after that date, and a certified ordinance copy must reach the commissioner within five business days.
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