GA HB1285

Amends Georgia Code Section 48-8-6 to allow counties to collect an enhanced homestead option sales tax in addition to a local option sales tax

Maintains the existing 2% cap on local sales and use taxes effective July 1, 2024, with specified exceptions

Exempts from the 2% cap: 1% sales tax for educational purposes, up to 1% aggregate for transportation-related taxes, and up to 1% aggregate for taxes under various homestead exemption and special district provisions

Adds Article 2A to the list of tax provisions that can be collected up to 1% in aggregate alongside other specified local option taxes