Rule 560-12-6-.01. Definitions

1. (1) The term "Local Jurisdiction" as used in these regulations shall include any county authorized to levy a Special County Tax under the provisions and conditions of O.C.G.A. § 48-8-110et seq.
2. (2) The term "Special County Tax" as used in these regulations shall mean the 1% sales and use tax for the use of such counties as authorized under the provisions and conditions of O.C.G.A. § 48-8-110et seq.
3. (3) The term "State Sales and Use Tax Act" as used in these regulations shall mean the Georgia Retailers' and Consumers' Sales and Use Tax, O.C.G.A. 48-8.
4. (4) The term "Special County Tax Act" as used in these regulations shall mean O.C.G.A. § 48-8-110et seq.

Authority: O.C.G.A. Sec. 48-2-12.

History. Original Rule entitled "Definitions" adopted. F. July 22, 1987; eff. August 11, 1987.