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GA HB719

Bill

Status

Passed

4/29/2014

Primary Sponsor

Kevin Tanner

Click for details

Origin

House of Representatives

2013-2014 Regular Session

AI Summary

  • Amends Article 2 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated to allow the joint county and municipal sales and use tax to continue being levied and collected in special districts where the tax was in effect immediately prior to June 4, 2010
  • Validates distribution certificates filed with the commissioner between June 4, 2010, and October 18, 2013, provided they were executed on behalf of the county and qualified municipalities representing at least one-half of the combined municipal population within the special district
  • Validated distribution certificates remain in force until superseded by a properly executed subsequent certificate or until the tax is discontinued through statutory termination or referendum
  • Repeals paragraph (4) of subsection (d) of Code Section 48-8-89, which governed a process for specifying and determining the distribution of joint tax proceeds, replacing it with a "Reserved" placeholder
  • Effective immediately upon approval by the Governor or upon becoming law without such approval

Legislative Description

Sales and use tax; continuation of joint county and municipal tax; provide

Last Action

Effective Date

4/29/2014

Full Bill Text

No bill text available