HB 1524

Abstract

A BILL to be entitled an Act to amend Chapter 8 of Title 48 of the O.C.G.A., relating to sales and use taxes, so as to provide for a qualified consolidated government special purpose local option sales tax; to provide an exception to a ceiling on local sales and use taxes; to provide for definitions; to provide for authorization of tax and applicability; to provide for local authorization and referenda; to provide for imposition and termination of tax; to provide for administration and collection of tax; to provide for returns; to provide for distribution of tax proceeds; to provide for personal property in other jurisdictions; to prohibit taxation of products ordered and delivered outside of jurisdiction; to prohibit taxation of certain construction materials; to provide for rules and regulations; to provide for impact on other taxes; to provide for use of proceeds and general obligation debt; to provide for related matters; to provide an effective date; to repeal conflicting laws; and for other purposes.