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GA HB1004
Bill
Status
Introduced
2/17/2014
Primary Sponsor
Andrew Welch
Click for details
AI Summary
- Amends O.C.G.A. § 3-8-1 to authorize the governing authority of the county or municipality in which alcoholic beverage sales occur at a publicly owned airport to impose, levy, and collect excise taxes, regardless of which jurisdiction issues the license or collects licensing fees
- Prohibits a county from imposing excise taxes on alcoholic beverages in any portion of a county- or municipality-owned airport where a municipality within that county is already imposing and collecting such taxes
- Restricts any county or municipality from collecting excise taxes on alcoholic beverages at an airport except in portions physically located within its jurisdictional boundaries
- Eliminates the prior requirement that excise tax proceeds from airport alcoholic beverage sales be equally divided between the county and municipality
- Effective date of July 1, 2014
Legislative Description
Alcoholic beverages; imposing, levying, and collecting local excise taxes at airport owned or operated, or both, by a county or municipality; change certain provisions
Last Action
House Second Readers
2/19/2014
Full Bill Text
No bill text available