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Georgia General Assembly > Legislation
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2005-2006 Regular Session - HB 797
Joint county and municipal sales tax on motor fuel; authorize; referendum
Sponsored By
HC: Ways & MeansSC:
First Reader Summary
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 taxes, so as to authorize the imposition of a joint county and municipal sales and use tax on motor fuel within special districts; to provide for applicability with respect to the ceiling on local sales and use taxes; to establish special districts; to provide for procedures, conditions, and limitations for the imposition, collection, disbursement, and removal of the tax; to provide for administration by the state revenue commissioner; to require referendum approval of the imposition or discontinuation of the tax; to provide for all related matters; to provide an effective date; to repeal conflicting laws; and for other purposes.
Status History
Mar/14/2005 - House Second Readers
Mar/12/2005 - House First Readers
Mar/11/2005 - House Hopper