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Georgia General Assembly · Full text

HB 1047: Revenue and taxation; water and sewer projects and costs tax; revise definition of the term "municipality"

Introduced version, the latest LegiScan holds · Last action January 29, 2026 · Introduced

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House Bill 1047

By: Representatives Washburn of the 144th, Dickey of the 134th, Carpenter of the 4th, Prince of the 132nd, Frye of the 122nd, and others

A BILL TO BE ENTITLED

AN ACT

To amend Article 4 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to water and sewer projects and costs tax, so as to revise the definition of the term "municipality"; to provide for related matters; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Article 4 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to water and sewer projects and costs tax, is amended in Code Section 48-8-200, relating to definitions, by revising paragraph (3) as follows: "(3) 'Municipality' means:

(A) A municipality in which the average waste-water flow of such municipality is not less than 85 million gallons per day; or

(B) A municipality that operates a waste-water system that interconnects with the waste-water system of a municipality that has an average waste-water flow that is not less than 85 million gallons per day any qualified municipality as such term is defined in Code Section 48-8-110 and any consolidated government created by the consolidation of a county and one or more municipalities in this state."

SECTION 2.

All laws and parts of laws in conflict with this Act are repealed.