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Georgia General Assembly > Legislation
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2011-2012 Regular Session - SB 496
'Alternative Homestead Option Sales and Use Tax Act'; enact
Sponsored By
SC: FinanceHC:
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 enact an alternative homestead option sales and use tax; to provide for a short title; to provide for definitions; to provide for creation of special districts; to provide for a referendum on levying the tax; to provide for collection and administration of the tax; to provide for a credit for similar taxes collected in other jurisdictions; to provide for a referendum on discontinuation of the tax; to provide an exemption for building and construction materials; to provide that the commissioner shall have the power to issue rules and regulations to administer this tax; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
Status History
Feb/28/2012 - Senate Read and Referred
Feb/27/2012 - Senate Hopper