11 LC 25 5868/AP

House Bill 563 (AS PASSED HOUSE AND SENATE)

By: Representatives Taylor of the 55th, Ashe of the 56th, Lindsey of the 54th, Abrams of the 84th, Kaiser of the 59th, and others

A BILL TO BE ENTITLED
AN ACT

To approve and levy a certain 1 percent additional excise tax by and for the City of Atlanta as authorized by general law; to provide for conditions; to provide a conditional effective date; to provide for conditional automatic repeal; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

The 1 percent additional excise tax authorized by paragraph (7) of subsection (b) of Code Section 48-13-51 of the O.C.G.A., as enacted by HB 382 at the 2011 regular session of the General Assembly, is hereby approved and levied by and for the City of Atlanta subject to compliance with the provisions of said paragraph (7), and the additional amounts collected pursuant to said paragraph (7) shall be expended as required in said paragraph; provided, however, that the first 7 percent in excise tax levied under authority of paragraph (5) of subsection (a) of said Code section shall continue to be levied under said paragraph (5), and all amounts collected under said paragraph (5) shall be expended as required by that paragraph.

SECTION 2.

This Act shall become effective only if and when paragraph (7) of subsection (b) of Code Section 48-13-51 of the O.C.G.A., as enacted by HB 382 at the 2011 regular session of the General Assembly authorizing the 1 percent additional excise tax referenced in Section 1 of this Act, becomes effective in 2011; provided, however, that if HB 382 enacting said paragraph (7) and authorizing such additional 1 percent excise tax does not become effective in 2011, then this Act shall not become effective and shall stand repealed in its entirety on January 1, 2012.

SECTION 3.

All laws and parts of laws in conflict with this Act are repealed.