Bill Text: GA SB332 | 2011-2012 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: County Sales/Use Tax; expand the matters included in annual reporting of the expenditure of certain special purpose local option sales tax proceeds
Spectrum: Partisan Bill (Republican 6-0)
Status: (Passed) 2012-07-01 - Effective Date [SB332 Detail]
Download: Georgia-2011-SB332-Introduced.html
Bill Title: County Sales/Use Tax; expand the matters included in annual reporting of the expenditure of certain special purpose local option sales tax proceeds
Spectrum: Partisan Bill (Republican 6-0)
Status: (Passed) 2012-07-01 - Effective Date [SB332 Detail]
Download: Georgia-2011-SB332-Introduced.html
12 LC
33 4429
Senate
Bill 332
By:
Senators Ligon, Jr. of the 3rd, McKoon of the 29th, Loudermilk of the 52nd,
Albers of the 56th, Hill of the 32nd and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 3 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to county sales and use tax, so as to expand the matters
which are included in annual reporting of the expenditure of certain special
purpose local option sales tax proceeds; to provide for enforcement actions by
the Attorney General; 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
3 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating
to county sales and use tax, is amended by revising Code Section 48-8-122,
relating to record of projects on which tax proceeds are used and annual
reporting and newspaper publication of report, as follows:
"48-8-122.
The
governing authority of the county and the governing authority of each
municipality receiving any proceeds from the tax under this part or under
Article 4 of this chapter shall maintain a record of each and every project for
which the proceeds of the tax are used. Not later than December 31 of each year,
the governing authority of each local government receiving any proceeds from the
tax under this part shall publish annually, in a newspaper of general
circulation in the boundaries of such local government, a simple, nontechnical
report which shows for each project or purpose in the resolution or ordinance
calling for imposition of the tax the original estimated cost, the current
estimated cost if it is not the original estimated cost, amounts expended in
prior years,
and
amounts expended in the current
year, any
surplus funds which have not been expended for a project or purpose, estimated
completion date, and the actual cost upon
completion. In the case of road, street,
and bridge purposes, such information shall be in the form of a consolidated
schedule of the total original estimated cost, the total current estimated cost
if it is not the original estimated cost, and the total amounts expended in
prior years and the current year for all such projects and not a separate
enumeration of such information with respect to each such individual road,
street, or bridge project. The report shall also include a statement of what
corrective action the local government intends to implement with respect to each
project which is underfunded or behind schedule
and a
statement of any surplus funds which have not been expended for a project or
purpose."
SECTION
2.
Said
article is further amended by adding a new Code section to read as
follows:
"48-8-124.
The
superior courts of this state shall have jurisdiction to enforce compliance with
the provisions of this part, including the power to grant injunctions or other
equitable relief. In addition to any action that may be brought by any person or
entity, the Attorney General shall have authority to bring enforcement actions,
either civil or criminal, in his or her discretion as may be appropriate to
enforce compliance with this
part."
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.