HB696: Special purpose local option sales tax; authorize consolidated governments to expend a portion of the tax proceeds from a maintenance reserve trust

Legislative Summary

A BILL to be entitled an Act to amend Part 1 of Article 3 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to county special purpose local option sales tax, so as to authorize consolidated governments to expend a portion of the tax proceeds from a maintenance reserve trust dedicated for the maintenance of capital outlay projects that it or one or more local authorities within the special district owns or operates; to provide for related matters; to repeal conflicting laws; and for other purposes.