| 1 | 1 | | 25 LC 50 0978 |
|---|
| 2 | 2 | | House Bill 168 |
|---|
| 3 | 3 | | By: Representatives Horner of the 3 |
|---|
| 4 | 4 | | rd |
|---|
| 5 | 5 | | , Kelley of the 16 |
|---|
| 6 | 6 | | th |
|---|
| 7 | 7 | | , Cannon of the 172 |
|---|
| 8 | 8 | | nd |
|---|
| 9 | 9 | | , Ridley of the |
|---|
| 10 | 10 | | 6 |
|---|
| 11 | 11 | | th |
|---|
| 12 | 12 | | , Camp of the 135 |
|---|
| 13 | 13 | | th |
|---|
| 14 | 14 | | , and others |
|---|
| 15 | 15 | | A BILL TO BE ENTITLED |
|---|
| 16 | 16 | | AN ACT |
|---|
| 17 | 17 | | To amend Part 1 of Article 3 of Chapter 8 of Title 48 of the Official Code of Georgia |
|---|
| 18 | 18 | | 1 |
|---|
| 19 | 19 | | Annotated, relating to County Special Purpose Local Option Sales Tax (SPLOST), so as to2 |
|---|
| 20 | 20 | | require the enactment of a local Act for the reimposition of such tax; to provide for related3 |
|---|
| 21 | 21 | | matters; to repeal conflicting laws; and for other purposes.4 |
|---|
| 22 | 22 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 |
|---|
| 23 | 23 | | SECTION 1.6 |
|---|
| 24 | 24 | | Part 1 of Article 3 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated,7 |
|---|
| 25 | 25 | | relating to County Special Purpose Local Option Sales Tax (SPLOST), is amended by8 |
|---|
| 26 | 26 | | revising subsection (c) of Code Section 48-8-112, relating to effective date of tax,9 |
|---|
| 27 | 27 | | termination of tax, limitation on taxation, and continuation of tax, as follows:10 |
|---|
| 28 | 28 | | "(c)(1) At any time no more than a single 1 percent tax under this part may be imposed11 |
|---|
| 29 | 29 | | within a special district.12 |
|---|
| 30 | 30 | | (2) The governing authority of a county in a special district in which a tax authorized by13 |
|---|
| 31 | 31 | | this part is in effect may, while the tax is in effect, adopt a resolution or ordinance calling14 |
|---|
| 32 | 32 | | for the reimposition of a tax as authorized by this part upon the termination of the tax15 |
|---|
| 33 | 33 | | then in effect; and a special election may be held for this purpose while the tax is in16 |
|---|
| 34 | 34 | | H. B. 168 |
|---|
| 35 | 35 | | - 1 - 25 LC 50 0978 |
|---|
| 36 | 36 | | effect. Except as provided in paragraph (4) of this subsection, proceedings Proceedings17 |
|---|
| 37 | 37 | | for the reimposition of a tax shall be in the same manner as proceedings for the initial18 |
|---|
| 38 | 38 | | imposition of the tax, but the newly authorized tax shall not be imposed until the19 |
|---|
| 39 | 39 | | expiration of the tax then in effect; provided, however, that, in the event of emergency20 |
|---|
| 40 | 40 | | conditions under which a county is unable to conduct a referendum so as to continue the21 |
|---|
| 41 | 41 | | tax then in effect without interruption, the commissioner may, if feasible administratively,22 |
|---|
| 42 | 42 | | waive the limitations of subsection (a) of this Code section to the minimum extent23 |
|---|
| 43 | 43 | | necessary so as to permit the reimposition of a tax, if otherwise approved as required24 |
|---|
| 44 | 44 | | under this Code section, without interruption, upon the expiration of the tax then in effect.25 |
|---|
| 45 | 45 | | (3) Following the expiration of a tax under this part, the governing authority of a county26 |
|---|
| 46 | 46 | | within a special district may initiate proceedings for the reimposition of a tax under this27 |
|---|
| 47 | 47 | | part in the same manner as provided in this part for initial imposition of such tax, except28 |
|---|
| 48 | 48 | | as provided in paragraph (4) of this subsection.29 |
|---|
| 49 | 49 | | (4) The reimposition of a tax as authorized by this part pursuant to paragraph (2) or (3)30 |
|---|
| 50 | 50 | | of this subsection shall be conditioned upon compliance with the requirements of this part31 |
|---|
| 51 | 51 | | and, subsequent to such requirements being met, the enactment of a local Act by the32 |
|---|
| 52 | 52 | | General Assembly enabling the reimposition of such tax."33 |
|---|
| 53 | 53 | | SECTION 2.34 |
|---|
| 54 | 54 | | All laws and parts of laws in conflict with this Act are repealed.35 |
|---|
| 55 | 55 | | H. B. 168 |
|---|
| 56 | 56 | | - 2 - |
|---|