HB481 - Sales and use tax; certain tourist attraction facilities; owner refunds; provide
HB481 - Sales and use tax; certain tourist attraction facilities; owner refunds; provide
Sponsored by: Lindsey,Edward 54th
A BILL to be entitled an Act to amend Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxation in general, so as to provide that certain sales and use taxes imposed on sales to and construction of certain tourist attraction facilities may under certain conditions be refunded to the owner and operator; to define a term; to provide for applications, records, and administration; to provide for related matters; to provide an effective date; to repeal conflicting laws; and for other purposes.