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GA HB390
Bill
Status
Introduced
2/19/2013
Primary Sponsor
Rahn Mayo
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AI Summary
- Adds a new exemption to the ceiling on local sales and use taxes for counties where a tax is levied and collected pursuant to Article 2A of Chapter 8 of Title 48 (the regional transportation special purpose local option sales tax)
- Requires that in counties where the new exemption applies, every qualified municipality must expressly agree through an intergovernmental agreement with the county before a SPLOST referendum can be held; if no agreement is reached, the tax cannot be levied and the referendum cannot proceed
- Extends the maximum levy period for the county special purpose local option sales tax (SPLOST) from 5 years to up to 10 years when the tax funds transportation and related infrastructure projects in counties covered by the new exemption
- Requires approval of a joint resolution of the General Assembly before the transportation-related SPLOST can be reimposed after its expiration
- Maintains the existing exemption from the metropolitan public transportation tax for jet fuel sales to qualifying airlines at airports with more than 750,000 annual takeoffs and landings, as well as for motor vehicle sales
Legislative Description
Sales and use tax; ceiling on local taxes which may be levied by a political subdivision; provide for additional exemption
Last Action
House Lost Reconsidered Bill/Res
3/3/2014
Full Bill Text
No bill text available