Bill Text: GA HB1227 | 2009-2010 | Regular Session | Introduced

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Bill Title: Sales and use tax; sales tax on high school or college athletic event tickets; provisions

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-03-08 - House Second Readers [HB1227 Detail]

Download: Georgia-2009-HB1227-Introduced.html

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10 LC 14 0207

House Bill 1227

By: Representative Manning of the 32nd

A BILL TO BE ENTITLED
AN ACT

To amend Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to state sales and use taxation, so as to provide for a tax on the retail sale or use of any ticket or other right of admission to a high school or college athletic event; to define a term; to provide for the amount of the levy and for administration and collection; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to state sales and use taxation, is amended by adding a new part to read as follows:

"Part 3

48-8-70.

As used in this part, the term 'high school or college athletic event' means any event at which students of a public or private high school or college compete in any form of athletic endeavor.

48-8-71.

There is imposed on the retail sale or use of any ticket or other right of admission to a high school or college athletic event a state tax in the amount of 50¢ on each ticket or other right of admission by which a person obtains a right of entry to the event.

48-8-72.

(a) The tax imposed by this part shall apply even if the high school or college athletic event is otherwise exempt from general sales and use taxation under paragraph (39) of Code Section 48-8-3 or any other provision of law.

(b) If the high school or college athletic event is otherwise subject to general sales and use taxation under the other provisions of this article, the tax imposed by this part shall be in addition to and not in lieu of general sales and use taxation.

48-8-73.

(a) Except as to rate, the tax imposed by this part shall be administered and collected in the same manner as the general sales and use tax imposed under other provisions of this article.

(b) Without limiting the generality of the provisions of subsection (a) of this Code section, it is specifically provided that:

(1) Each person making sales subject to taxation under this part shall constitute a dealer under this article and shall be required to register, collect taxes, keep records, file returns, and remit payments in the same manner as other dealers; and

(2) Dealers shall be allowed a deduction of 3 percent of the amount of all taxes reported and remitted in the same general manner provided for in Code Section 48-8-50."

SECTION 2.

This Act shall become effective July 1, 2010, and shall apply with respect to tickets or other rights of admission sold on or after that date or otherwise becoming subject to taxation on or after that date.

SECTION 3.

All laws and parts of laws in conflict with this Act are repealed.