This legislation adds flexibility, clarifications and enhancements to the existing Single County T-SPLOST law. This bill allows Single County T-SPLOST to fund state transportation projects and removes dates that are no longer relevant so now all counties, with the exception of Fulton County who has their own code section, would follow the same Single County T-SPLOST law. It also permits more than one Single County T-SPLOST to be levied at the same time as long as the amount does not exceed 1 percent and allows cities to bond their T-SPLOST projects. Lastly, the bill clarifies that after January 1, 2018, Regional T-SPLOST and a Single County T-SPLOST cannot be on the ballot at the same time.

A more detailed description of HB 134 can be found here.

This bill provides a mechanism by which the governing authority of a county or municipality can access sales and use tax information from the Department of Revenue (DOR). Present law prohibits DOR from disclosing tax information even to other governments. Under the substitute version of this bill, the governing authority appoints a designated officer or official  who can request a report from DOR regarding identifying information on those vendors within that local jurisdiction who are currently remitting sales tax reports (actual sales tax numbers would not be obtainable). The designated officer could additionally request DOR to verify that sales tax receipts from particular vendors are accurately being remitted to the appropriate jurisdiction. The information retains its confidential status and is not subject to the Open Records Act. The information may be discussed by the governing authority in executive session. Disclosure of such confidential information by a local official is punishable as a misdemeanor.

The text of this bill was also added to SB 216. 

This legislation amends the Oil and Gas Deep Drilling Act of 1975. It requires the creation of regulations governing hydraulic fracturing. Counties and cities have the ability to adopt local zoning or land use ordinances limiting the location or timing of fracking activities to protect natural resources, human life and human welfare. A three percent severance tax will be required from the sale price of the gas and oil obtained. Counties, where the fracking occurs, can enact local ordinances or resolutions to levy its own severance tax, which can't exceed nine cents per barrel of oil or two cents per thousand cubic feet of gas.  

This bill changes the criteria that a tax assessor is required to apply in determining fair market value of property receiving certain income tax credits for ad valorem tax purposes. It is an effort to circumvent a recent court decision and limit the consideration of low income housing tax credits.

The text of this bill was added to HB 196. 

All county commissioners elected on or after January 1, 2017, must take office on the Monday following their election so long as it is at least five days following the certification of election results.  If a petition to contest the election is filed, then the newly-elected commissioner takes office on the Monday following a judgment rendered, or the withdrawal or dismissal of the petition.  The officeholder shall be sworn in at the next county commission meeting - which shall be held no later than two weeks following their term of office.  For a full summary of this legislation, please click here.    

This legislation allows cities and counties to regulate the hours of firework usage within their communities on all but seven days of the year via the adoption of a noise ordinance, so long as said ordinance is general and applicable to all manner of sounds and noises.  Before adopting the ordinance, counties must post notice in the legal organ or on their Web site stating the date, time and place of the meeting and informing the public that the ordinance will affect the use of fireworks.  Statewide use remains allowed from 10:00 a.m to 11:59 p.m. on January 1, December 31, July 3 and July 4, the Saturday and Sunday preceding Memorial Day, Labor Day, and from 12:00 midnight to 1:00 a.m. on January 1 annually. On the downside, for counties not adopting an ordinance, fireworks usage extends from 10:00 a.m. to 12:00 a.m. every day of the year.  Previously, usage was allowed from 10:00 a.m. to 9:00 p.m.