HB1285: HB1285 Sales and use tax; limit number of local sales and use taxes by authorizing counties; revise provisions

26 LC 47 4015 House Bill 1285 By: Representatives Cheokas of the 151st, Stephens of the 164th, Barrett of the 24th, Williams of the 148th, Hong of the 103rd, and others A BILL TO BE ENTITLED AN ACT To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales1 and use taxes, so as to revise provisions limiting the number of local sales and use taxes by2 authorizing counties to collect an enhanced homestead option sa les tax as well as a local3 option sales tax; to provide for related matters; to repeal con flicting laws; and for other4 purposes.5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 SECTION 1.7 Chapter 8 of Title 48 of the Official Code of Georgia Annotated , relating to sales and use8 taxes, is amended in Code Section 48-8-6, relating to prohibiti on of political subdivisions9 from imposing various taxes, ceiling on local sales and use tax es, and taxation of mobile10 telecommunications, by revising paragraph (1) of subsection (a) as follows:11 "(a)(1) Except as provided in this subsection, on and after July 1, 2024, there shall not12 be imposed in any jurisdiction in this state or on any transaction in this state local sales13 taxes, local use taxes, or local sales and use taxes in excess of 2 percent. For purposes14 of such 2 percent limitation, the taxes affected are any sales tax, use tax, or sales and use15 tax which is levied in an area consisting of less than the entire state, however authorized,16 H. B. 1285 - 1 - 26 LC 47 4015 including such taxes authorized by or pursuant to constitutiona l amendment, and17 regardless of whether another provision of law purports to the contrary except for the18 following:19 (A) A 1 percent sales and use tax for educational purposes exe mpted from such20 limitation under Article VIII, Section VI, Paragraph IV of the Constitution;21 (B) Up to 1 percent in aggregate of any of the transportation related sales and use taxes22 authorized under Articles 5, 5A, and 5B of this chapter and Art icle 2 of Chapter 9 of23 Title 32, and in a county in which a tax is levied and collecte d pursuant to Part 2 of24 Article 2A of this chapter, any tax levied for purposes of a metropolitan area system of25 public transportation, as authorized by the amendment to the Co nstitution set out at26 Georgia Laws, 1964, page 1008, the continuation of such amendment under Article XI,27 Section I, Paragraph IV(d) of the Constitution, and the laws enacted pursuant to such28 constitutional amendment; and29 (C) Up to 1 percent in aggregate of any sales and use taxes au thorized under Code30 Section 48-8-96, Code Section 48-8-97, Article 2A, Article 2B of this chapter, Part 331 of Article 3 of this chapter, and Article 4 of this chapter."32 SECTION 2.33 All laws and parts of laws in conflict with this Act are repealed.34 H. B. 1285 - 2 -