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03 LC 18 2083
House Bill
92
By: Representatives Buck of the 112th, Buckner of the 109th, Hugley of the 113th, Smith of the 110th and Smyre of the 111th
By: Representatives Buck of the 112th, Buckner of the 109th, Hugley of the 113th, Smith of the 110th and Smyre of the 111th
A BILL TO BE
ENTITLED
AN ACT
AN ACT
To amend Article 2 of Chapter 8 of Title 48 of the Official
Code of Georgia Annotated, relating to the joint county or municipal sales and
use tax, so as to provide for an optional rate increase to 2 percent with
respect to imposition by consolidated governments; to provide for imposition of
such tax at the rate of 2 percent by consolidated governments; to provide for
procedures, conditions, and limitations; to exclude applicability of certain
limitations; to provide an effective date; to repeal conflicting laws; and for
other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Article 2 of Chapter 8 of Title 48 of the Official Code of
Georgia Annotated, relating to the joint county or municipal sales and use tax,
is amended by adding a new Code section at the end thereof, to be designated
Code Section 48-8-96, to read as
follows:
"48-8-96.
(a) With respect to any consolidated government created by the consolidation of a county and one or more municipalities, the provisions of this Code section shall control over any conflicting provisions of Article 1 of this chapter or this article.
(b) If the tax authorized by this article is in effect in the special district coterminous with a consolidated government, then the rate of tax imposed under this article may be increased from 1 percent to 2 percent if such increase is approved by:
(1) A resolution of the governing authority of the consolidated government in the same manner as otherwise required for the initial 1 percent sales tax pursuant to Code Section 48-8-84; and
(2) A referendum conducted in the same manner as otherwise required for the initial 1 percent sales tax pursuant to Code Section 48-8-85, except that the ballot shall have written or printed thereon the following:
"48-8-96.
(a) With respect to any consolidated government created by the consolidation of a county and one or more municipalities, the provisions of this Code section shall control over any conflicting provisions of Article 1 of this chapter or this article.
(b) If the tax authorized by this article is in effect in the special district coterminous with a consolidated government, then the rate of tax imposed under this article may be increased from 1 percent to 2 percent if such increase is approved by:
(1) A resolution of the governing authority of the consolidated government in the same manner as otherwise required for the initial 1 percent sales tax pursuant to Code Section 48-8-84; and
(2) A referendum conducted in the same manner as otherwise required for the initial 1 percent sales tax pursuant to Code Section 48-8-85, except that the ballot shall have written or printed thereon the following:
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'( ) YES
( ) NO
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Shall the retail sales and use tax levied within the special
district in __________ County be increased from 1 percent to 2
percent?'
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(c) Such increased tax rate shall become effective on the
first day of the next succeeding calendar quarter which begins more than 80 days
after the date of the election at which such increase was approved by the
voters. The proceeds of the increased tax shall be divided in the same
proportions as the original tax.
(d) If the tax authorized by this article is to be newly imposed in the special district coterminous with a consolidated government, then such tax may be imposed at the rate of 2 percent if such rate is approved by:
(1) A resolution of the governing authority of the consolidated government in the same manner as otherwise required pursuant to Code Section 48-8-84; and
(2) A referendum conducted in the same manner as otherwise required pursuant to Code Section 48-8-85, except that the ballot shall have written or printed thereon the following:
(d) If the tax authorized by this article is to be newly imposed in the special district coterminous with a consolidated government, then such tax may be imposed at the rate of 2 percent if such rate is approved by:
(1) A resolution of the governing authority of the consolidated government in the same manner as otherwise required pursuant to Code Section 48-8-84; and
(2) A referendum conducted in the same manner as otherwise required pursuant to Code Section 48-8-85, except that the ballot shall have written or printed thereon the following:
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'( ) YES
( ) NO
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Shall a retail sales and use tax of 2 percent be levied
within the special district within __________ County?'
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(e) The additional 1 percent tax authorized by this Code
section imposed by a consolidated government shall not be subject to and shall
not count with respect to the limitation in Code Section 48-8-6 regarding the
maximum amount of local sales and use taxes which may be levied in any
jurisdiction in this state.
(f) In all respects not otherwise provided for in this Code section, the levy of a tax under this article by a consolidated government shall be in the same manner as the levy of the tax by any other county."
(f) In all respects not otherwise provided for in this Code section, the levy of a tax under this article by a consolidated government shall be in the same manner as the levy of the tax by any other county."
SECTION 2.
This Act shall become effective upon its approval by the
Governor or upon its becoming law without such approval.
SECTION 3.
All laws and parts of laws in conflict with this Act are
repealed.