10 LC 18
8843S/AP
House
Bill 984 (AS PASSED HOUSE AND SENATE)
By:
Representative O`Neal of the
146th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating
to income taxes, so as to repeal Article 6, relating to local income tax; to
prohibit the levy or collection of local income taxes; to provide for
applicability; to provide that this Act shall not abate or affect prosecutions,
punishments, penalties, administrative proceedings or remedies, or civil actions
related to certain violations; to provide for related matters; to provide an
effective date; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Chapter
7 of Title 48 of the Official Code of Georgia Annotated, relating to income
taxes, is amended by repealing in its entirety Article 6, relating to local
income taxes.
SECTION
2.
Said
chapter is further amended by adding a new Article 6 to read as
follows:
"ARTICLE
6
48-7-140.
On
or after the effective date of this Code section, there shall be no local income
taxes whatsoever levied or collected by any political subdivision of this state,
and no local income tax returns shall be
required."
SECTION
3.
(a)
This Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
(b) Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of general law as it existed immediately prior to the effective date of this Act.
(c) This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to the effective date of this Act.
(b) Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of general law as it existed immediately prior to the effective date of this Act.
(c) This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to the effective date of this Act.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.