Sales and Use Taxes; equalized homestead option sales and use taxes; provide certain restrictions

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 taxes, so as to provide certain restrictions with regard to equalized homestead option sales and use taxes; to provide for limitations on the collection of certain other taxes while such equalized homestead option sales and use tax is being levied; to provide for the sales on which such tax may be levied; to provide limitation on the use of special purpose local option sales taxes which are levied in conjunction with an equalized homestead option sales and use tax; to provide for related matters; to provide an effective date and applicability; to repeal conflicting laws; and for other purposes.