Bill Text: GA HB1393 | 2009-2010 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Sales and use tax; cap exemption; metropolitan public transportation purposes; provide
Spectrum: Moderate Partisan Bill (Democrat 6-1)
Status: (Passed) 2010-06-03 - Effective Date [HB1393 Detail]
Download: Georgia-2009-HB1393-Introduced.html
Bill Title: Sales and use tax; cap exemption; metropolitan public transportation purposes; provide
Spectrum: Moderate Partisan Bill (Democrat 6-1)
Status: (Passed) 2010-06-03 - Effective Date [HB1393 Detail]
Download: Georgia-2009-HB1393-Introduced.html
10 LC
14 0276
House
Bill 1393
By:
Representatives Abdul-Salaam of the
74th
and Jordan of the
77th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-8-6 of the Official Code of Georgia Annotated, relating to
limitations upon the authority of local governments to levy sales and use taxes
and other similar taxes, so as to provide for an exemption to the total local
sales and use tax cap otherwise applicable; to provide such exemption for a
certain tax levied for purposes of a metropolitan area system of public
transportation which is first levied after January 1, 2010; to provide for
related matters; to provide for an effective date; to repeal conflicting laws;
and for other purpses.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-8-6 of the Official Code of Georgia Annotated, relating to
limitations upon the authority of local governments to levy sales and use taxes
and other similar taxes, is amended by revising subsection (b) as
follows:
"(b)
There shall not be imposed in any jurisdiction in this state or on any
transaction in this state local sales taxes, local use taxes, or local sales and
use taxes in excess of 2 percent. For purposes of this prohibition, the taxes
affected are any sales tax, use tax, or sales and use tax which is levied in an
area consisting of less than the entire state, however authorized, including
such taxes authorized by or pursuant to constitutional amendment, except that
the following taxes shall not count toward or be subject to such 2 percent
limitation:
(1)
A sales and use tax for educational purposes exempted from such limitation under
Article VIII, Section VI, Paragraph IV of the Constitution;
(2)
Any tax levied for purposes of a metropolitan area system of public
transportation, as authorized by the amendment to the Constitution set out at
Georgia Laws, 1964, page 1008; the continuation of such amendment under Article
XI, Section I, Paragraph IV(d) of the Constitution; and the laws enacted
pursuant to such constitutional amendment; provided, however, that the exception
provided for under this paragraph shall only apply
in:
(A)
In a county in which a tax is being
imposed under subparagraph (a)(1)(D) of Code Section 48-8-111 in whole or in
part for the purpose or purposes of a water capital outlay project or projects,
a sewer capital outlay project or projects, a water and sewer capital outlay
project or projects, water and sewer projects and costs as defined under
paragraph
(3)(4)
of Code Section 48-8-200, or any combination thereof and with respect to which
the county has entered into an intergovernmental contract with a municipality,
in which the average waste-water system flow of such municipality is not less
than 85 million gallons per day, allocating proceeds to such municipality to be
used solely for water and sewer projects and costs as defined under paragraph
(3)(4)
of Code Section 48-8-200. The exception provided for under this
paragraph
subparagraph
shall apply only during the period the tax under said subparagraph (a)(1)(D) is
in effect. The exception provided for under this
paragraph
subparagraph
shall not apply in any county in which a tax is being imposed under Article 2A
of this chapter;
or
(B)
In a county in which the tax levied for purposes of a metropolitan area system
of public transportation is first levied after January 1, 2010;
(3)
In the event of a rate increase imposed pursuant to Code Section 48-8-96, only
the amount in excess of the initial 1 percent sales and use tax and in the event
of a newly imposed tax pursuant to Code Section 48-8-96, only the amount in
excess of a 1 percent sales and use tax; and
(4)
A sales and use tax levied under Article 4 of this chapter.
If
the imposition of any otherwise authorized local sales tax, local use tax, or
local sales and use tax would result in a tax rate in excess of that authorized
by this subsection, then such otherwise authorized tax may not be
imposed."
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.