Georgia House of Representatives - 1995/1996 Sessions

HB 249 - Special county 1% sales tax; consolidated government

Page Numbers - 1/ 2

Code Sections - 48-8-111.1

1. McBee  88th            2. Heard  89th             3. Scoggins  24th
4. Buck  135th


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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              1/13/95  Read 1st Time                                                                
              1/23/95  Read 2nd Time                                                                
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Code Sections amended:                                                                              


HB 249                                            LC 16 3938






                        A BILL TO BE ENTITLED
                               AN ACT


  1- 1  To amend Article 3 of Chapter 8 of Title 48 of the Official
  1- 2  Code of Georgia Annotated, relating to imposition of a
  1- 3  special county 1 percent sales and use tax, so as to provide
  1- 4  that a consolidated government shall be authorized to levy a
  1- 5  special county 1 percent sales and use tax for certain
  1- 6  capital outlay projects without the requirement that such
  1- 7  consolidated government own or operate such projects with
  1- 8  one or more municipalities or contract with one or more
  1- 9  municipalities with respect to such projects; to provide for
  1-10  related matters; to provide an effective date; to repeal
  1-11  conflicting laws; and for other purposes.

  1-12       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

                         SECTION 1.

  1-13  Article 3 of Chapter 8 of Title 48 of the Official Code of
  1-14  Georgia Annotated, relating to imposition of a special
  1-15  county 1 percent sales and use tax, is amended by striking
  1-16  Code Section 48-8-111.1, relating to the application of this
  1-17  article to consolidated governments, in its entirety and
  1-18  inserting in lieu thereof the following:

  1-19    "48-8-111.1. (Index)

  1-20    With respect to any consolidated government created by the
  1-21    consolidation of a county and one or more municipalities,
  1-22    the provisions of this Code section shall control over any
  1-23    conflicting provisions of this article. The tax authorized
  1-24    by this article, if imposed by a consolidated government,
  1-25    shall not be subject to any maximum period of time for
  1-26    which the tax may be levied if general obligation debt is
  1-27    to be issued in conjunction with the imposition of the
  1-28    tax. In such case the resolution or ordinance calling for
  1-29    the imposition of the tax shall not be required to state a
  1-30    maximum period of time for which the tax is to be levied;
  1-31    and the language relating to the maximum period of time
  1-32    for which the tax is to be levied shall be omitted from
  1-33    the ballot. The resolution or ordinance calling for the



                                 -1- (Index)

                                                  LC 16 3938

  2- 1    imposition of the tax shall state the maximum amount of
  2- 2    revenue to be raised by the tax, and the tax shall
  2- 3    terminate as provided in paragraph (1) or (3) of
  2- 4    subsection (b) of Code Section 48-8-112. In all other
  2- 5    respects, the levy of a tax under this article by a
  2- 6    consolidated government shall be in the same manner as the
  2- 7    levy of the tax by any other county, except that a
  2- 8    consolidated government shall be authorized to levy a tax
  2- 9    for any capital outlay project provided for in
  2-10    subparagraphs (a)(1)(C), (a)(1)(D), and (a)(1)(F) without
  2-11    the necessity of operating such project jointly with a
  2-12    municipal authority, owning or operating such projects
  2-13    with one or municipalities, or entering into a contract
  2-14    with one or more municipalities with respect to such
  2-15    project."

                         SECTION 2.

  2-16  This Act shall become effective upon its approval by the
  2-17  Governor or upon its becoming law without such approval.

                         SECTION 3.

  2-18  All laws and parts of laws in conflict with this Act are
  2-19  repealed.

























                                 -2- (Index)