Georgia House of Representatives - 1995/1996 Sessions

HB 1129 - Joint county and municipal sales tax; referendum provisions

Page Numbers - 1/ 2/ 3

1. Ladd  59th


House Comm: W&M        /                Senate Comm:            /                                   
House Vote: Yeas       Nays             Senate Vote: Yeas     Nays                                  
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               House          Action         Senate                                                 
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              1/8/96   Read 1st Time                                                                
              1/9/96   Read 2nd Time                                                                
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Rules Suspended to Introduce                                                                        
                                                                                                    
Code Sections amended: 48-8-85, 48-8-92                                                             


HB 1129                                            LC 18 7170






                        A BILL TO BE ENTITLED
                               AN ACT


  1- 1  To amend Article 2 of Chapter 8 of Title 48 of the Official
  1- 2  Code of Georgia Annotated, relating to the joint county and
  1- 3  municipal sales and use tax, so as to change the provisions
  1- 4  regarding the submission of the questions of imposing or
  1- 5  ceasing to impose such tax to the voters; to change the
  1- 6  provisions regarding the calling and conducting of the
  1- 7  required referendums; to provide an effective date; to
  1- 8  repeal conflicting laws; and for other purposes.

  1- 9       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

                         SECTION 1.

  1-10  Article 2 of Chapter 8 of Title 48 of the Official Code of
  1-11  Georgia Annotated, relating to the joint county and
  1-12  municipal sales and use tax, is amended by striking
  1-13  subsection (a) of Code Section 48-8-85, relating to
  1-14  elections to decide the imposition of the joint county and
  1-15  municipal sales and use tax, and inserting in its place a
  1-16  new subsection (a) to read as follows:

  1-17    "(a) Whenever the governing authority of any county or
  1-18    qualified municipality or municipalities, which
  1-19    municipality or municipalities contain more than one-half
  1-20    of the population of the county, and which are located
  1-21    wholly or partially within a special district in which a
  1-22    joint county and municipal sales and use tax was not
  1-23    imposed on January 1, 1980, wishes to submit to the
  1-24    electors of the special district the question of whether
  1-25    the tax authorized by Code Section 48-8-82 shall be
  1-26    imposed, any such governing authority or authorities shall
  1-27    notify the election superintendent of the county whose
  1-28    geographical boundary is conterminous with that of the
  1-29    special district by forwarding to the superintendent a
  1-30    copy of a resolution of the governing authority calling
  1-31    for a referendum election or, in the event of more than
  1-32    one municipality, a joint resolution calling for such
  1-33    referendum election.  Upon receipt of the resolution or
  1-34    joint resolution,  it shall be the duty of the election


                                 -1- (Index)

                                                  LC 18 7170

  2- 1    superintendent to issue the call for an election for the
  2- 2    purpose of submitting the question of the imposition of
  2- 3    the tax to the voters of the special district for approval
  2- 4    or rejection.  The election superintendent shall set the
  2- 5    date of the election for a day not less than 30 nor more
  2- 6    than 45 days after the date of the issuance of issue the
  2- 7    call and shall conduct the election on a date and in the
  2- 8    manner authorized under Code Section 21-2-540.  The
  2- 9    election superintendent shall cause the date and purpose
  2-10    of the election to be published once a week for two weeks
  2-11    immediately preceding the date of the election in the
  2-12    official organ of the county.  The ballot shall have
  2-13    written or printed thereon the following:

  2-14      '(  ) YES Shall a retail sales and use tax of 1
  2-15                percent be levied within the special
  2-16       (  ) NO  district within __________ County?'"

                         SECTION 2.

  2-17  Said article is further amended by striking subsection (a)
  2-18  of Code Section 48-8-92, relating to elections to decide the
  2-19  discontinuation of the joint county and municipal sales and
  2-20  use tax, and inserting in its place a new subsection (a) to
  2-21  read as follows:

  2-22    "(a) Whenever the governing authority of any county or
  2-23    qualified municipality or municipalities, which
  2-24    municipality or municipalities contain more than one-half
  2-25    of the population of the county, and which are located
  2-26    wholly or partially within a special district in which the
  2-27    tax authorized by this article is being levied wishes to
  2-28    submit to the electors of the special district the
  2-29    question of whether the tax authorized by Code Section
  2-30    48-8-82 shall be discontinued, the such governing
  2-31    authority or authorities shall notify the election
  2-32    superintendent of the county whose geographical boundary
  2-33    is conterminous with that of the special district by
  2-34    forwarding to the superintendent a copy of a resolution of
  2-35    the governing authority calling for the referendum
  2-36    election or, in the event of more than one municipality, a
  2-37    joint resolution calling for such referendum election.
  2-38    Upon receipt of the resolution or joint resolution, it
  2-39    shall be the duty of the election superintendent to issue
  2-40    the call for an election for the purpose of submitting the
  2-41    question of discontinuing the levy of the tax to the
  2-42    voters of the special district for approval or rejection.
  2-43    The election superintendent shall set the date of the


                                 -2- (Index)

                                                  LC 18 7170

  3- 1    election for a day not less than 30 nor more than 45 days
  3- 2    after the date of the issuance of issue the call and shall
  3- 3    conduct the election on a date and in the manner
  3- 4    authorized under Code Section 21-2-540.  The election
  3- 5    superintendent shall cause the date and purpose of the
  3- 6    election to be published once a week for two weeks
  3- 7    immediately preceding the date of the election in the
  3- 8    official organ of the county.  The ballot shall have
  3- 9    written or printed thereon the following:

  3-10      '(  ) YES Shall the 1 percent retail sales and use tax
  3-11                being levied within the special district
  3-12       (  ) NO  within __________ County be terminated?'"

                         SECTION 3.

  3-13  This Act shall become effective upon its approval by the
  3-14  Governor or upon its becoming law without such approval.

                         SECTION 4.

  3-15  All laws and parts of laws in conflict with this Act are
  3-16  repealed.




























                                 -3- (Index)