§ 62-358. Termination of municipal excise tax.

Latest version.

(a)

If the county determines to commence proceedings for the imposition of the excise tax as allowed by O.C.G.A., § 48-13-115(b)(2), then the excise tax levied and collected by the city shall cease to the extent as provided for by O.C.G.A., § 48-13-115(b)(2).

(b)

If the county has commenced proceedings for the imposition of the excise tax as allowed by O.C.G.A., § 48-13-115(b)(2) and the excise tax levied and collected by the municipality has terminated and the municipality has chosen to participate in the county excise tax, then this article shall remain effective for the purposes of O.C.G.A., tit. 48, ch. 13, art. 6, and particularly for the rates required by O.C.G.A., § 48-13-112.

(Ord. No. 2012-0924-4, § 1, 9-24-12)

                    
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