This legislation would authorize each county to ask the voters for approval to levy an additional fractional local sales tax up to one percent for the purposes of funding local government operations, capitol and economic development activities, including local cultural assets important for tourism, education and job creation.

This bill exempts the local sales tax on food purchased for off premise consumption.

This bill creates the Georgia Tourism Development Act to promote the development of new tourism attractions or expansions of existing tourism attractions that are supported by at least 25 percent from out of state visitors.  It authorizes the incremental increase in state and county/city sales tax generated from the project to be applied toward a tax refund up to 25 percent of the project costs over a ten year period.  To qualify the project must have a cost in excess of one million dollars, be approved by the local governing authority, the Governor and enter into an agreement with the Department of Community Affairs.  Tourism projects include cultural or historic sites, recreation or entertainment venues, and convention and hotel conference centers.

HB 235 allows for the establishment of a convention area up to four square miles. The state may levy a sales tax in the convention area, in lieu of the regular state sale tax, to be used to improve the infrastructure of the convention area. Any tourist attraction located in or adjacent to a convention area, would be exempt from all state and local sales tax during construction of the attraction. The sales tax exemption would apply until the attraction was open to the public or 2017, whichever occurs first.

This bill extends the sales tax exemption for certain nonprofit volunteer heath clinics.

This bill extends the sales tax exemption for donated food for hunger relief.

This bill extends the sales tax exemption for nonprofit health centers, clinics and food banks.

This bill provides an incremental sales tax exemption to certain companies approved by the Department of Community Affairs and the local governing authority for the development of new tourism attractions that are supported by at least 25 percent from out of state visitors.

This bill extends the sales tax exemption for diaster relief food donations.

This bill extends the sales tax exemption for food and beverages given to a food bank.

This bill extends the sales tax exemption to the sale of personal property to certain nonprofit health centers.

This bill allows the Revenue Commissioner to license craft breweries in counties where the sale of alcoholic beverages is allowed.  It also grants a limited exception to craft breweries under Georgia's three-tier distribution system, allowing them to sell barrels of beer to either licensed wholesale dealers or attendees of private events on their premises.     

This bill extends the sales tax exemption used to renovate or expand a zoological institution until 2013.

This bill provides a sales tax exemption for the sale or use of fuel in cooling of refrigerated shipping containers.

HB 695 lowers the disability threshold for disabled veterans to be able to receive a free motor vehicle license plate and revalidation decal plate from a 100% disability to a 60% disability.

This bill requires the Department of Human Services to create a random drug testing program for recipients who receive state public assistance and state administered federal public assistance.  The recipient is responsible for the cost of the drug screening.

HB 699 would require recipients of state public assistance and state administered federal public assistance provided by the Department of Human Services to submit to random drug testing.  The recipient would be required to pay for the cost of the drug test.  However, if he or she tests negative for controlled substances, the department would increase the amount of the benefit by the cost of the test.  

Recipients who fail a drug test would be given a list of licensed substance abuse treatment providers that are approved by the department.  The state would not be responsible for providing or paying for any substance abuse treatment.

This bill provides for a sales tax refund for up to 25 years for certain companies approved by the Department of Community Affairs and the local governing authority for the development of new tourism attractions that exceed $100 million in construction costs and bring in at least 25% of its visitors from out of state.

This resolution calls for a constitutional amendment to eliminate the local sales tax on food.