GA HB332

Creates the Georgia Outdoor Stewardship Trust Fund, funded by 40% of state sales and use tax revenue collected from sporting goods stores (NAICS Code 451110), to support conservation of state parks, wildlife management areas, local parks and trails, and critical conservation land

Establishes an 11-member Board of Trustees, chaired by the Commissioner of Natural Resources, to evaluate and approve project proposals on a quarterly basis, with final approval required from legislative appropriations subcommittees

Authorizes grants to cities, counties, state agencies, and nonprofits for four purposes: state park/trail improvements, local parks and trails of regional significance, stewardship of conservation land, and acquisition of critical areas for clean water, wildlife, military buffering, or outdoor recreation — with all land acquisitions prohibited from using condemnation

Provides annual grants to counties containing 20,000+ acres of unimproved state-owned land (exceeding 10% of taxable property and 10% of the assessed tax digest), reimbursing them for public services provided to the department, capped at 10% of trust fund moneys per fiscal year

Becomes effective July 1, 2019, only if voters ratify a corresponding constitutional amendment at the November 2018 general election authorizing dedication of up to 80% of sporting goods store sales tax revenue to the trust fund; includes reduction mechanisms diverting 20–50% of trust fund credits to the general fund during years of declining overall sales tax revenue