Tift County |
Code of Ordinances |
Chapter 102. TAXATION |
Article IX. EXCISE TAX ON THE SALE, USE, STORAGE OR CONSUMPTION OF ENERGY |
§ 102-242. Imposition; rate; remitting; recovery; liabilities.
In accordance with the provisions of O.C.G.A. § 48-13-110 et seq., there is imposed within the territorial limits of the special district created pursuant to O.C.G.A. § 48-13-111, an excise tax on the sale, use, storage, or consumption of energy when such sale, use, storage, or consumption would have constituted a taxable event for purposes of sales and use tax under O.C.G.A. § 48-8-1 et seq. but for the exemption in O.C.G.A. § 48-8-3.2.
(Ord. No. 2013-01, § 2, 2-11-13)
State law reference
The excise tax is tied to O.C.G.A. § 48-8-3.2. There is no authorization under O.C.G.A. § 48-13-110 et seq. to levy this tax on bona fide energy used in agriculture. Please review carefully the definitions and scope of O.C.G.A. §§ 48-8-3.2 & 48-8-3.3 to determine the proper scope of the agricultural provisions.