Georgia House Bill HB415

Georgia 2023-2024 Regular Session

• Introduced: 2/14/23

Caption

Revenue and taxation; joint county and municipal sales and use tax (LOST); call of elections; revise a provision

Impact

By revising the method of calling elections for a local sales and use tax, HB415 seeks to enhance the efficiency of the electoral process. The bill requires that once a governing authority decides to propose a tax, they must forward a resolution to the election superintendent, who is tasked with setting the election date and ensuring public notification. This potentially leads to a more organized approach to how such taxation is presented and voted upon by the electorate, thereby aiming to increase voter turnout and participation in local tax decisions.

Summary

House Bill 415 aims to amend the joint county and municipal sales and use tax provisions in Georgia. Specifically, it focuses on the procedures related to the call for elections concerning the imposition of such taxes. The bill modifies the regulations surrounding how local governing authorities can notify election superintendents regarding the resolution for calling a referendum election that allows voters to decide whether a new sales tax should be imposed within a special district. This amendment is geared toward streamlining and clarifying the election process associated with these taxes.

Contention

While the bill appears to simplify the process of imposing joint county and municipal sales tax, there may be concerns regarding local autonomy. Some local government representatives or interest groups might argue that the streamlined process reduces their ability to make independent decisions suited to their community's unique needs. Additionally, the requirement to notify a central election authority could be viewed as an encroachment on local governance by the state, provoking debate about the balance of power between state and local entities.