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GA HB935

Bill

Official Source

Status

Introduced

2/14/2018

Primary Sponsor

Eddie Lumsden

Click for details

Origin

House of Representatives

2017-2018 Regular Session

AI Summary

  • Amends Georgia's county special purpose local option sales tax (SPLOST) statute to add a new eligible capital outlay project category: payments to providers of cloud-based software or software as a service (SaaS) used to administer a governmental function of a county or municipal government within the special district
  • Requires that any such cloud-based software payments must end without further obligation to the county or municipal government before the expiration of the SPLOST levy period
  • Adds the new cloud-based software provision as subparagraph (N) under Code Section 48-8-111, expanding the list of authorized SPLOST expenditure purposes alongside existing categories such as roads, public safety facilities, and water/sewer projects
  • Effective date of July 1, 2018

Legislative Description

Sales and use tax; add that certain payments to cloud based software services may be funded

Last Action

House Second Readers

2/20/2018

Full Bill Text

No bill text available