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GA HB153

Bill

Official Source

Status

Engrossed

3/3/2014

Primary Sponsor

John Carson

Click for details

Origin

House of Representatives

2013-2014 Regular Session

AI Summary

  • County special purpose local option sales taxes (SPLOST) may be imposed at a rate of less than 1 percent, in increments of 0.05 percent, for taxes imposed on or after January 1, 2014
  • More than one SPLOST may be levied simultaneously within a special district, provided the combined rate does not exceed 1 percent
  • The county and all qualified municipalities must execute an intergovernmental agreement before any tax at a rate of less than 1 percent can be imposed
  • The timeline for imposing an approved tax is shortened from 80 days to 45 days after voter approval, with the tax taking effect on the first day of the next calendar quarter after that period
  • The ballot language is updated to allow a variable percentage rate instead of a fixed 1 percent, and the new flexibility does not apply to taxes levied under Part 2 of the article

Legislative Description

Local option sales tax; taxes to be imposed at a rate of less than 1 percent; allow

Last Action

House Disagrees Senate Amend/Sub

3/13/2014

Full Bill Text

No bill text available