hb442.html
07 LC 14 9613
House Bill 442
By: Representatives Smith of the 129th and Floyd of the 147th

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 state-wide 1 percent sales tax for transportation purposes; to provide that the implementation of the tax shall be contingent upon referendum approval by the voters of the state; to provide for submission to the voters of the projects to be funded by the tax; to provide for imposition and administration of the tax if approved by the voters; to provide for all related matters; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

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

"ARTICLE 5
48-5-230.
If approved by the voters there shall be imposed a state-wide 1 percent sales tax for transportation purposes in the manner to be provided by law."

SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.