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GA SB332

Bill

Status

Passed

5/2/2012

Primary Sponsor

Barry Loudermilk

Click for details

Origin

Senate

2011-2012 Regular Session

AI Summary

  • Requires ordinances or resolutions calling for a special purpose local option sales tax (SPLOST) referendum to include estimated ongoing costs to operate and maintain each project upon completion

  • Expands annual SPLOST reporting requirements to include any unexpended excess proceeds, estimated completion dates, and actual completion costs for projects finished during the current year

  • Requires annual SPLOST reports to be published on the local government's website, in addition to the existing requirement of publication in a newspaper of general circulation

  • Grants superior courts jurisdiction to enforce SPLOST compliance, including the power to issue injunctions, and authorizes the Attorney General to bring civil or criminal enforcement actions against non-compliant local governments

  • Removes the previous reporting requirement for a general statement of surplus funds and replaces it with project-specific reporting of unexpended excess proceeds

Legislative Description

County Sales/Use Tax; expand the matters included in annual reporting of the expenditure of certain special purpose local option sales tax proceeds

Last Action

Effective Date

7/1/2012

Committee Referrals

Ways and Means2/23/2012
Finance1/25/2012

Full Bill Text

No bill text available