HB946: Special district mass transportation sales and use tax; intergovernmental agreements; revise requirements

Legislative Summary

A BILL to be entitled an Act to amend Part 1 of Article 5A of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to the special district mass transportation sales and use tax, so as to revise requirements for intergovernmental agreements between counties and qualified municipalities for collection of such tax; to provide for standards for disbursement of proceeds for municipalities absent from an intergovernmental agreement; to revise the maximum amount and time frame for the collection of such tax when an intergovernmental agreement has been entered into between a county and all qualified municipalities; to provide for definitions; to provide for related matters; to provide for an effective date; to provide for applicability; to repeal conflicting laws; and for other purposes.