Georgia House of Representatives - 1995/1996 Sessions

HB 1164 - Joint county municipal sales tax; consolidated governments

Page Numbers - 1/ 2

Code Sections - 48-8-96

1. McBee  88th            2. Scoggins  24th          3. Heard  89th


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:                                                                              


HB 1164                                            LC 18 7160






                        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 provide for
  1- 4  application of said article to consolidated governments; to
  1- 5  provide for a different rate of taxation; to provide for
  1- 6  conditions and limitations; to provide for applicability; to
  1- 7  provide an effective date; to repeal conflicting laws; and
  1- 8  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 adding a new Code
  1-13  section at the end thereof, to be designated Code Section
  1-14  48-8-96, to read as follows:

  1-15    "48-8-96. (Index)

  1-16    (a) With respect to any consolidated government created by
  1-17    the consolidation of a county and one or more
  1-18    municipalities, the provisions of this Code section shall
  1-19    control over any conflicting provisions of this article.

  1-20    (b) The tax authorized by this article, if imposed by a
  1-21    consolidated government on or after July 1, 1996, shall be
  1-22    imposed at the rate of 2 percent.  In such case the
  1-23    resolution or ordinance calling for the imposition of the
  1-24    tax shall state such rate and the ballot language for
  1-25    imposing or terminating such tax shall likewise refer to
  1-26    such rate.

  1-27    (c) Nothing in this Code section shall alter or in any way
  1-28    affect the limitation on local taxes provided for in Code
  1-29    Section 48-8-6.

  1-30    (d) In all respects not otherwise provided for in this
  1-31    Code section, the levy of a tax under this article by a



                                 -1- (Index)

                                                  LC 18 7160

  2- 1    consolidated government shall be in the same manner as the
  2- 2    levy of the tax by any other county."

                         SECTION 2.

  2- 3  This Act shall become effective on July 1, 1996.

                         SECTION 3.

  2- 4  All laws and parts of laws in conflict with this Act are
  2- 5  repealed.







































                                 -2- (Index)