Georgia House of Representatives - 1995/1996 Sessions

HB 89 - State purpose tax; define

Page Numbers - 1

Code Sections - 28-5-6

1. Baker  70th            2. Bordeaux  151st         3. Orrock  56th


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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              1/9/95   Read 1st Time                                                                
              1/10/95  Read 2nd Time                                                                
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Rules Suspended to Introduce                                                                        
                                                                                                    
Code Sections amended: 28-5-6                                                                       


HB 89                                             LC 14 6298






                        A BILL TO BE ENTITLED
                               AN ACT


  1- 1  To amend Article 1 of Chapter 5 of Title 28 of the Official
  1- 2  Code of Georgia Annotated, relating to legislative financial
  1- 3  affairs in general, so as to define the term "state purpose
  1- 4  tax" for purposes of any constitutional restrictions on or
  1- 5  procedures for increases in state purpose taxation; to
  1- 6  provide for related matters; to repeal conflicting laws; and
  1- 7  for other purposes.

  1- 8        BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA

                         SECTION 1.

  1- 9  Article 1 of Chapter 5 of Title 28 of the Official Code of
  1-10  Georgia Annotated, relating to legislative financial affairs
  1-11  in general, is amended by adding after Code Section 28-5-5 a
  1-12  new Code Section 28-5-6 to read as follows:

  1-13    "28-5-6. (Index)

  1-14    For purposes of any constitutional restrictions on or
  1-15    procedures for increases in state purpose taxation, the
  1-16    term 'state purpose tax' means and includes any tax
  1-17    imposed by the General Assembly by general law where:

  1-18      (1) The tax applies to the same class of subjects on a
  1-19      state-wide basis, with such exemptions and exceptions as
  1-20      may be provided by law or by the Constitution; and

  1-21      (2) The revenues collected from the tax accrue to the
  1-22      benefit of the state general treasury, notwithstanding
  1-23      any deductions which may be due cities or counties or
  1-24      other units of government for administrative purposes."

                         SECTION 2.

  1-25  All laws and parts of laws in conflict with this Act are
  1-26  repealed.







                                 -1- (Index)