As used in this article, the term:
pilation of the Rules and Regulations of the State of Georgia, Sales and Use Tax Division, Rapid Transit Tax, Subject 560-12-4.
(1) “Authority” means the authority created by the MARTA Act and pursuant to a local constitutional amendment for purposes of establishing a metropolitan area system of public transportation set
out at Ga. L. 1964, p. 1008.
(2) “Board” means the board of directors of the authority. (3) “City” means the City of Atlanta.
(4) “MARTA Act” means an Act known as the “Metropolitan Atlanta Rapid Transit Authority Act of 1965,” approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended.
(5) “Metropolitan area” means the Counties of Clayton, Cobb, DeKalb, Fulton, and Gwinnett and the city.
(6) “Qualified municipality” shall have the same meaning as provided in paragraph (4) of Code Section 48-8-110.
(7) “Regional transit plan” means the official multiyear plan for transit services and facilities adopted pursuant to Code Section
50-39-12.