06 LC 18
5125
House
Bill 1244
By:
Representatives Scott of the
2nd,
Reece of the
27th,
Chambers of the
81st,
Williams of the
4th,
Graves of the
12th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-9-3 of the Official Code of Georgia Annotated, relating to
the levy of the motor fuel tax, so as to change certain provisions regarding
exemptions of sales by duly licensed bulk distributors with respect to public
mass transit bases; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-9-3 of the Official Code of Georgia Annotated, relating to the levy
of the motor fuel tax, is amended by striking paragraph (10) of subsection (b)
and inserting in its place a new paragraph (10) to read as follows:
∀(10)(A)
During the period of July 1,
2005
2006,
through June 30, 2008, sales of motor fuel, as defined in paragraph (9) of Code
Section 48-9-2, for public mass transit
buses
vehicles
which are owned by
state or
local government or an entity created by local or general law of the General
Assembly
public
transportation systems which receive or are eligible to receive funds pursuant
to 49 U.S.C Sections 5307 and 5311 for
which passenger fares are routinely charged and which
buses
vehicles
are used exclusively for revenue generating purposes
which motor
fuel sales occur at bulk purchase facilities approved by the
department.
(B)
For purposes of this paragraph, the term 'vehicle' or 'vehicles' means buses,
vans, minibuses, or other vehicles which have the capacity to transport seven or
more
passengers.∀
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.