HB 98 - Special county 1% sales and use tax; time limitation

Georgia House of Representatives - 1995/1996 Sessions

HB 98 - Special county 1% sales and use tax; time limitation

Page Numbers - 1/ 2
Prev Bill Next Bill Bill Summary Bill List Disclaimer 
1. Holland  157th


House Comm: W&M        /                Senate Comm:            /                                   
House Vote: Yeas       Nays             Senate Vote: Yeas     Nays                                  
              ----------------------------------------                                              
               House          Action         Senate                                                 
              ----------------------------------------                                              
              1/9/95   Read 1st Time                                                                
              1/10/95  Read 2nd Time                                                                
              ----------------------------------------                                              
Rules Suspended to Introduce                                                                        
                                                                                                    
Code Sections amended: 48-8-111                                                                     



HB 98                                             LC 21 2950






                        A BILL TO BE ENTITLED
                               AN ACT


  1- 1  To amend Code Section 48-8-111 of the Official Code of
  1- 2  Georgia Annotated, relating to procedures for imposing a
  1- 3  special county 1 percent sales and use tax, so as to provide
  1- 4  that such tax may be imposed for the time required by a
  1- 5  county to collect $5 million in such taxes but not to exceed
  1- 6  20 years; to repeal conflicting laws; and for other
  1- 7  purposes.

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

                         SECTION 1.

  1- 9  Code Section 48-8-111 of the Official Code of Georgia
  1-10  Annotated, relating to procedures for imposing a special
  1-11  county 1 percent sales and use tax, is amended by striking
  1-12  in its entirety paragraph (2) of subsection (a), which reads
  1-13  as follows:

  1-14      "(2) The maximum period of time, to be stated in
  1-15      calendar years or calendar quarters and not to exceed
  1-16      five years;"

  1-17  and inserting in lieu thereof the following:

  1-18      "(2) The maximum period of time for which the tax may be
  1-19      imposed, which shall not exceed:

  1-20        (A) The greater of:

  1-21          (i) Five years; or

  1-22          (ii) The number of calendar years or calendar
  1-23          quarters required in the jurisdiction imposing the
  1-24          tax to raise the amount of $5 million in such taxes,
  1-25          not to exceed 20 years; or

  1-26        (B) Four years if the proceeds of the tax are to be
  1-27        used in whole or in part for road, street, and bridge
  1-28        purposes;"





                                 -1- (Index)

                                                  LC 21 2950

                         SECTION 2.

  dd    dª€X@d€X@dx€X@d߀X@dF€X@d­€X@d
  2- 2  repealed.













































                                 -2- (Index)
Office of the Clerk of the House
Robert E. Rivers, Jr., Clerk of the House
Last Updated on 01/02/97