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