GA HB1049

Authorizes county governing authorities in Georgia to impose a local sales and use tax of up to 1% (in increments of 0.1%) to fund qualified local cultural organizations and qualified local initiatives, subject to voter approval by referendum

Tax proceeds support nonprofit arts and cultural organizations (museums, performing arts centers, zoos, botanical gardens, etc.) that are 501(c)(3) entities with at least five years of operations, as well as qualified local initiatives including sports/recreation facilities, after-school programs, public safety, parks, and job creation projects

Establishes a supervising organization in each special district—with 50% of its governing board composed of representatives from qualified local cultural organizations—to manage and distribute tax proceeds according to a tiered allocation plan based on organization size and gross revenues

Tax duration is capped at 15 years, with 1.5% of collections retained by the state for administration costs and 1% retained by the supervising organization; the tax may be reimposed through a new referendum after expiration

Exempts this new tax from the existing 2% cap on local sales and use taxes and from aggregate local tax ceiling limitations (14%, 13%, and 12% caps depending on jurisdiction), making it additive to all other authorized local taxes