Georgia has enacted legislation that amends provisions concerning municipal water and sewer projects and costs taxes.  The amendments become effective on July 1, 2018.  Specifically, a municipality cannot hold proceedings to re-impose the tax more than six times.  Additionally, the tax cannot be re-imposed after being renewed six times.   This is a stark contrast from the previous limit of three times in both instances.

If you have erroneously remitted taxes on municipal water and sewer projects, you may qualify for a tax refund.  To apply for a refund with the Georgia Department of Revenue fill out the applicable ST-12 Claim for Refund Form.  A qualified tax attorney can assist with the execution of the application and potential questions or concerns that may arise in the process.

Jeanette Moffa is an attorney who concentrates on state and local taxes at Moffa, Sutton, & Donnini, P.A. She is also an adjunct professor and assistant editor to the American Bar Association’s The Sales and Use Tax Deskbook. She can be reached at 954-800-4138 or JeanetteMoffa@FloridaSalesTax.com.

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