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REVENUE AND TAXATION State and Local Taxation, Financing, and Service Delivery Revision Act of 2004: Provide for the Comprehensive Revision of Provisions Relating to State and Local Taxation, Financing, and Service Delivery; Change Certain Provisions Regarding the Function of the Georgia Commission on Interstate Cooperation; Change Certain Provisions Regarding the Status of the Council of State Governments and Certain Related Organizations; Change Certain Provisions Regarding the Homestead Exemption by Qualified Disabled Veterans, Filing Requirements, Periodic Substantiation of Eligibility, and Persons Eligible Without Application; Change Certain Provisions Regarding Limitations with Respect to Local Sales and Use Taxes; Provide for Certain Exemptions; Change Certain Provisions Regarding the Joint County and Municipal Sales Tax and Provide for an Optional Rate Increase to Two Percent with Respect to Imposition by Certain Consolidated Governments; Provide for Imposition of This Tax at the Rate of Two Percent by Consolidated Governments; Provide for Additional Procedures, Conditions, and Limitations with Respect to Certain Water and Sewer Projects or Costs with Respect to the Special County One Percent Sales and Use Tax; Provide for the Levy and Collection of a Municipal Water and Sewer Projects or Costs Sales and Use Tax; Provide for Powers, Duties, and Authority of Municipal Governing Authorities with Respect to This Tax; Provide for Powers, Duties and Authority of the State Revenue Commissioner with Respect to this Tax; Provide for a Discontinuation of This Tax; Provide for Comprehensive Provisions to Provide Funding to Local Governments for Service Delivery Costs Through Certain Sales and Use Taxation; Provide for Comprehensive Provisions to Address Changes in Land Use Classification that Increase Service Delivery and Infrastructure Costs to Local Governments; Provide for Creation of Special Districts; Provide a Special District Sales and Use Tax; Provide for the Rate and Manner of Imposition of This Tax; Provide for Collection and Administration of This Tax; Provide for Returns; Provide for Distribution and Expenditure of Proceeds; Change Certain Provisions Regarding Annexation; Change Certain Provisions Regarding Land Use Classification Objections; Require Annual Publication of Certain Information Regarding Collection and Expenditure of the Proceeds of the Special Purpose One Percent Sales and Use Tax; Exempt from Ad Velorem Taxation Certain Motor Vehicles Owned by Persons Who Have Been Awarded the Medal of Honor; and for Other Purposes

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Abstract

The Act provides authority for Fulton County to call a referendum on a special purpose local option sales tax increase to eight percent for the county to use to pay for water, sewer projects, and associated costs. If Fulton County does not call a referendum within ten days of the grant of authority, or if the referendum fails to pass, the Act provides authority for the City of Atlanta to call a referendum on a one percent special purpose local option sales tax increase for the City to use to pay for water and sewer projects and associated costs. The Act also provides the authority for a consolidated government, with a freeze on property tax assessments in place, to call a referendum on a one percent special purpose local option sales tax increase that the government entity may use to pay for governmental operations. The Act also affects areas beyond the scope of this legislative review, which focuses on the Act's amendments for local option sales tax.

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