Roll-back Option Sales and Use Tax Act; enact

A BILL to be entitled an Act to amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use tax, so as to provide for the comprehensive revision of the joint county and municipal sales and use tax and reenactment as the roll-back option sales and use tax; to provide for a short title, definitions, procedures, conditions, and limitations; to provide for the authority for such revision and reenactment; to provide for related matters; to provide for a contingent effective date; to provide for automatic repeal under certain circumstances; to repeal conflicting laws; and for other purposes.