GA HB1382

Creates a new "special purpose public safety local option sales and use tax" at a rate of 1 percent, imposed within each of Georgia's 159 counties as special districts, subject to voter approval by referendum requiring a simple majority

Defines eligible "public safety projects" as capital outlay for police, fire, emergency management, EMS, 9-1-1, and ambulance services, including construction, equipment, vehicles, maintenance, and training — but explicitly excluding salaries and benefits

Requires the county governing authority to meet with qualified municipalities at least 30 days before calling the referendum and may enter into an intergovernmental agreement with municipalities representing at least 50 percent of the aggregate municipal population within the district

Limits the tax to a maximum duration of five years, with automatic termination when the estimated revenue target is reached; only one such 1 percent tax may be in effect within a special district at any time, though reimposition proceedings may begin while the current tax is still active

Mandates that proceeds be kept in separate accounts, distributed to the county and qualified municipalities either per the intergovernmental agreement or by population ratio, with 1 percent retained by the state for administration costs; annual audits and public reports on project spending are required by December 31 each year