07 LC 18
6192S
The
Senate Committee on Finance offered the following substitute to SB
92:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating
to sales and use taxes, so as to provide for collection of certain sales tax
data; to provide for powers, duties, and authority of the state revenue
commissioner, the Department of Revenue, and the Department of Community Affairs
with respect to the foregoing; to provide for other matters relative to the
foregoing; to provide an effective date; 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 taxes, is amended by adding a new Code section to read as
follows:
"48-8-6.1.
(a)
The commissioner is directed to collect, compile, and maintain retail sales tax
data showing separately retail sales made within each county as well as showing
separately retail sales made within the limits of a municipality and sales made
within the unincorporated area of a county. In the event that a municipality is
located in more than one county, the compiled sales tax data shall distinguish
between sales made within the municipal limits with respect to each county in
which the municipality is located. Such data shall be public records for
purposes of Article 4 of Chapter 18 of Title 50.
(b)
The Department of Community Affairs shall provide quarterly reports to the
commissioner delineating any changes in municipal boundaries or the creation of
any new municipalities."
SECTION
2.
This
Act shall become effective on July 1, 2007.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.