HB 1507 - LOST; proceeds; authorize use in certain special districts

First Reader Summary

A BILL to amend Code Section 48-8-89 of the Official Code of Georgia Annotated, relating to use of proceeds from the local option sales and use tax, so as to authorize such use for services provided in certain special districts; and for other purposes.

Page Numbers - 1/ 2

HB 1507                                            LC 11 9427 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Code Section 48-8-89 of the Official Code of 
  1- 2  Georgia Annotated, relating to use of proceeds from the 
  1- 3  local option sales and use tax, so as to authorize such use 
  1- 4  for services provided in certain special districts; to 
  1- 5  repeal conflicting laws; and for other purposes. 
 
  1- 6       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 7                           SECTION 1. 
 
  1- 8  Code Section 48-8-89 of the Official Code of Georgia 
  1- 9  Annotated, relating to use of proceeds from the local option 
  1-10  sales and use tax, is amended by striking subsection (a) 
  1-11  thereof and inserting in its place the following: 
 
  1-12    "(a) The proceeds of the tax collected by the commissioner 
  1-13    in each special district under this article shall be 
  1-14    disbursed as soon as practicable after collection as 
  1-15    follows: 
 
  1-16      (1) One percent of the amount collected shall be paid 
  1-17      into the general fund of the state treasury in order to 
  1-18      defray the costs of administration; and 
 
  1-19      (2) Except for the percentage provided in paragraph (1) 
  1-20      of this subsection, the remaining proceeds of the tax 
  1-21      shall be distributed to the governing authority of each 
  1-22      qualified municipality within the special district and 
  1-23      to the governing authority of the county whose 
  1-24      geographical boundary is conterminous with that of the 
  1-25      special district for the purpose of assisting such 
  1-26      political subdivisions in funding all or any portion of 
  1-27      those services which are to be provided by such 
  1-28      governing authorities pursuant to and in accordance with 
  1-29      Article IX, Section II, Paragraph III of the 
  1-30      Constitution of this state.  Such tax proceeds may also 
  1-31      be used to fund those services in any special district 
  1-32      created within a county or qualified municipality 
  1-33      pursuant to Article IX, Section II, Paragraph VI of the 
  1-34      Constitution notwithstanding that the boundaries of such 
 
 
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  2- 1      special district are not conterminous with those of such 
  2- 2      county or municipality." 
 
  2- 3                           SECTION 2. 
 
  2- 4  All laws and parts of laws in conflict with this Act are 
  2- 5  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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