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 provide for a program of tax refunds for companies creating new tourism attractions; to provide for a short title; to provide for definitions; to provide for legislative findings; to provide for conditions of eligibility and approval; to provide for agreements; to provide for procedures, conditions, and limitations; to provide for powers, duties, and responsibilities of the commissioner of community affairs and the Department of Community Affairs and the governing authorities of counties and municipalities; to provide for powers, duties, and authority of the state revenue commissioner and the Department of Revenue; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.