Supreme Court of Georgia February 5, 1980, 35842, 35843 (Board of Commissioners v. Cooper)

Hill, Justice.

In 1975, the General Assembly enacted a one percent local option sales tax which could only be instituted following a local referendum. On November 2, 1976, the voters of Taylor County, Georgia, approved the county-wide levy of a one percent sales tax. In 1979 the 1975 Act was declared unconstitutional.

City Council of Augusta v. Mangelly,

243 Ga. 358 (254 SE2d 315) (1979).