Local surtaxes in Georgia add to the base state sales tax of 4%, increasing the total rate up to 8%. For example, DeKalb and Fulton counties impose an 8% rate, while Cherokee and Habersham counties have a 6% rate. These surtaxes fund local projects and services, affecting pricing and compliance. Businesses must apply the correct local surtax based on the customer's location to ensure accurate tax collection and adherence to Georgia's tax regulations.