HB1047: HB1047 Revenue and taxation; water and sewer projects and costs tax; revise definition of the term "municipality"
2025-2026 Regular Session · Introduced version · Last action January 29, 2026
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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 Cod e of Georgia Annotated,1
relating to water and sewer projects and costs tax, so as to revise the definition of the term2
"municipality"; to provide for related matters; to repeal confl icting laws; and for other3
purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Article 4 of Chapter 8 of Title 48 of the Official Code of Geor gia Annotated, relating to7
water and sewer projects and costs tax, is amended in Code Sect ion 48-8-200, relating to8
definitions, by revising paragraph (3) as follows:9
"(3) 'Municipality' means:10
(A) A municipality in which the average waste-water flow of such municipality is not11
less than 85 million gallons per day; or12
(B) A municipality that operates a waste-water system that int erconnects with the13
waste-water system of a municipality that has an average waste-water flow that is not14
less than 85 million gallons per day any qualified municipality as such term is defined15
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in Code Section 48-8-110 and any consolidated government create d by the16
consolidation of a county and one or more municipalities in this state."17
SECTION 2.18
All laws and parts of laws in conflict with this Act are repealed.19
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