HB 165 - Homestead option sales tax; levy; repeal certain limitations

First Reader Summary

A BILL to amend Code Section 48-8-102 of the Official Code of Georgia Annotated, relating to the levy of the homestead option sales and use tax, so as to repeal certain limitations with respect to the levy of such tax; and for other purposes.

Page Numbers - 1/ 2/ 3/ 4

Code Sections - 48-8-140/ 48-8-141/ 48-8-142

Recorded Votes

• Vote # 107 PASS 02/11/97
• Vote # 448 Agree Sen Sub as amend 03/18/97

HB 165                                              HB 165/AP 
 
      H. B. No. 165 (AS PASSED HOUSE AND SENATE) 
      By:  Representatives Stancil of the 16th, Pinholster of the 
      15th and Scheid of the 17th 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Chapter 8 of Title 48 of the Official Code of 
  1- 2  Georgia Annotated, relating to sales and use taxes, so as to 
  1- 3  change certain limitations with respect to the levy of the 
  1- 4  homestead option sales and use tax; to change certain 
  1- 5  provisions regarding the applicability of the sales and use 
  1- 6  tax exemption for certain food and beverages with respect to 
  1- 7  the homestead option sales and use tax; to change certain 
  1- 8  provisions regarding the special county 1 percent sales and 
  1- 9  use tax; to further define and implement provisions 
  1-10  regarding the sales tax for educational purposes; to provide 
  1-11  an effective date; to repeal conflicting laws; and for other 
  1-12  purposes. 
 
  1-13       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-14                           SECTION 1. 
 
  1-15  Chapter 8 of Title 48 of the Official Code of Georgia 
  1-16  Annotated, relating to sales and use taxes, is amended by 
  1-17  striking subparagraph (D) of paragraph (57) of Code Section 
  1-18  48-8-3, relating to exemptions from sales and use tax, and 
  1-19  inserting in its place a new subparagraph (D) to read as 
  1-20  follows: 
 
  1-21          "(D)(i) The exemption provided for in this paragraph 
  1-22          shall not apply to any local sales and use tax 
  1-23          levied or imposed at any time by or pursuant to 
  1-24          Article 3 of this chapter. 
 
  1-25          (ii) Except as otherwise provided in division (i) of 
  1-26          this subparagraph, the exemption provided for in 
  1-27          this paragraph shall not apply to any local sales 
  1-28          and use tax which is effective before October 1, 
  1-29          1996, notwithstanding any provisions to the contrary 
  1-30          in the law authorizing or imposing such tax. 
 
  1-31          (iii) Except as otherwise provided in division 
  1-32          divisions (i) and (iv) of this subparagraph, the 
  1-33          exemption provided for in this paragraph shall apply 
  1-34          with respect to any local sales and use tax which 
 
 
                                 -1- 
 
 
 
  2- 1          becomes effective on or after October 1, 1996, but 
  2- 2          such exemption shall apply only as to transactions 
  2- 3          occurring on or after October 1, 1998, 
  2- 4          notwithstanding any provision to the contrary in the 
  2- 5          law authorizing or imposing such tax. 
 
  2- 6          (iv) The exemption provided for in this paragraph 
  2- 7          shall apply to any local sales and use tax levied or 
  2- 8          imposed at any time by or pursuant to Article 2A of 
  2- 9          this chapter. 
 
  2-10          (iv)(v) For the purposes of this subparagraph, the 
  2-11          term 'local sales and use tax' shall mean any sales 
  2-12          tax, use tax, or local sales and use tax which is 
  2-13          levied and imposed in an area consisting of less 
  2-14          than the entire state, however authorized, 
  2-15          including, but not limited to, such taxes authorized 
  2-16          by or pursuant to constitutional amendment; by or 
  2-17          pursuant to Section 25 of an Act approved March 10, 
  2-18          1965 (Ga. L. 1965, p. 2243), as amended, the 
  2-19          'Metropolitan Atlanta Rapid Transit Authority Act of 
  2-20          1965'; by or pursuant to Article 2 of this chapter; 
  2-21          by or pursuant to Article 2A of this chapter; or by 
  2-22          or pursuant to Article 3 of this chapter." 
 
  2-23                          SECTION 1A. 
 
  2-24  Said chapter is further amended by striking subsection (e) 
  2-25  of Code Section 48-8-102, relating to the levy of the 
  2-26  homestead option sales and use tax, and inserting in its 
  2-27  place a new subsection (e) to read as follows: 
 
  2-28    "(e) No sales and use tax shall be levied in a special 
  2-29    district under this article in which a tax is levied and 
  2-30    collected under either Article 2 or Article 3 of this 
  2-31    chapter." 
 
  2-32                           SECTION 2. 
 
  2-33  Said chapter is further amended by designating the 
  2-34  provisions of Article 3 thereof as Part 1 of Article 3 and 
  2-35  by adding a new part immediately following Part 1 to be 
  2-36  designated Part 2, to read as follows: 
 
 
 
  2-37    48-8-140. 
 
  2-38    This part is enacted pursuant to the authority of Article 
  2-39    VIII, Section VI, Paragraph IV of the Constitution of 
  2-40    Georgia and it is the intent of the General Assembly in 
 
 
                                 -2- 
 
 
 
  3- 1    the enactment of this part to further define and implement 
  3- 2    such provision of the Constitution. 
 
  3- 3    48-8-141. 
 
  3- 4    Except as otherwise expressly provided in Article VIII, 
  3- 5    Section VI, Paragraph IV of the Constitution of Georgia, 
  3- 6    the sales tax for educational purposes which may be levied 
  3- 7    by a board of education of a county school district or 
  3- 8    concurrently by the board of education of a county school 
  3- 9    district and the board of education of each independent 
  3-10    school district located within such county, shall be 
  3-11    imposed and levied by such board or boards of education 
  3-12    and collected by the commissioner on behalf of such board 
  3-13    or boards of education in the same manner as provided for 
  3-14    under Part 1 of this article and the provisions of Part 1 
  3-15    of this article in particular, but without limitation, the 
  3-16    provisions regarding the authority of the commissioner to 
  3-17    administer and collect this tax, retain the 1 percent 
  3-18    administrative fee, and promulgate rules and regulations 
  3-19    governing this tax shall apply equally to such board or 
  3-20    boards of education. 
 
  3-21    48-8-142. 
 
  3-22    If general obligation debt is to be issued in conjunction 
  3-23    with the imposition of the sales tax for educational 
  3-24    purposes authorized by Article VIII, Section VI, Paragraph 
  3-25    IV of the Constitution, the resolution or concurrent 
  3-26    resolutions imposing such tax shall specify the principal 
  3-27    amount of the debt to be issued, the purpose for which the 
  3-28    debt is to be issued, the interest rate or rates or the 
  3-29    maximum interest rate or rates which such debt is to bear, 
  3-30    and the amount of principal to be paid in each year during 
  3-31    the life of the debt.  If such general obligation debt is 
  3-32    to be issued, the ballot shall have written or printed 
  3-33    thereon, in addition to the descriptions required by 
  3-34    Article VIII, Section VI, Paragraph IV(c) of the 
  3-35    Constitution, the following: 
 
  3-36      'If imposition of the tax is approved by the voters, 
  3-37      such vote shall also constitute approval of the issuance 
  3-38      of general obligation debt of ______________________ in 
  3-39      the principal amount of $_________________ for the above 
  3-40      purpose.'" 
 
 
 
 
 
 
                                 -3- 
 
 
 
  4- 1                           SECTION 3. 
 
  4- 2  Said chapter is further amended by striking in its entirety 
  4- 3  Article 4 thereof relating to the sales tax for educational 
  4- 4  purposes. 
 
  4- 5                           SECTION 4. 
 
  4- 6  This Act shall become effective upon its approval by the 
  4- 7  Governor or upon its becoming law without such approval. 
 
  4- 8                           SECTION 5. 
 
  4- 9  All laws and parts of laws in conflict with this Act are 
  4-10  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -4-