A BILL to be entitled an Act to amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxation, so as to provide for a program of tax refunds for companies creating certain tourism attractions; to provide for a short title; to define terms; to state legislative findings; to provide for conditions of eligibility and approval by the Department of Economic Development and a local government; to provide for agreements between that department and companies; to provide for regulations; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
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