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GA SB332
Bill
Status
5/2/2012
Primary Sponsor
Barry Loudermilk
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AI Summary
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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
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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
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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
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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
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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