HB 410 — Municipal Option Sales Tax Act; enact
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 funding of projects and services through the levy and collection of a municipal option sales and use tax; to provide for a short title; to provide for definitions; to provide for the rate and manner of imposition of such tax; to provide for applicability to certain sales; to provide for powers, duties, and authority of municipal governing authorities with respect to such tax; to provide for powers, duties, and authorities of the state revenue commissioner with respect to such tax; to provide for collection and administration of such tax; to provide for returns; to provide for distribution and expenditure of proceeds; to provide for a method for discontinuation of such tax; to change certain provisions regarding limitations on imposition of certain local taxes; to provide for other matters relative to the foregoing; to repeal conflicting laws; and for other purposes.
Senate Committee Favorably Reported By Substitute