Georgia HB 862: Homestead option sales tax (HOST); levying tax while levying a joint county and municipal sales and use tax; repeal prohibition

Bill Text

24 LC 43 2910
House Bill 862
By: Representatives Horner of the 3
rd, Kelley of the 16
th, Jasperse of the 11
th, Crowe of the
118
th, Ridley of the 22
nd, and others
A BILL TO BE ENTITLED
AN ACT
To amend Part I of Article 2A of Chapter 8 of Title 48 of the Official Code of Georgia1
Annotated, relating to the homestead option sales tax (HOST), so as to repeal the prohibition2
against levying a homestead option sales and use tax (HOST) while levying a joint county3
and municipal sales and use tax; to provide for related matters; to repeal conflicting laws; and4
for other purposes.5
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6
SECTION 1.7
Part I of Article 2A of Chapter 8 of Title 48 of the Official Code of Georgia Annotated,8
relating to the homestead option sales tax (HOST), is amended by revising subsection (e) of9
Code Section 48-8-102, relating to creation of special districts, levying of tax, use of10
proceeds of tax, and restriction on levying taxes, as follows:11
"(e) No sales and use tax shall be levied in a special district under this part in which a tax12
is levied and collected under Article 2 of this chapter Reserved."13
SECTION 2.14
All laws and parts of laws in conflict with this Act are repealed.15
H. B. 862
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