Business and Occupation Taxes; levy a public safety stadium surcharge as a tax upon original ticket sales for events at eligible venues; authorize local governments

A BILL to be entitled an Act to amend Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to specific, business, and occupation taxes, so as to authorize local governments to levy a public safety stadium surcharge as a tax upon original ticket sales for events at eligible venues; to provide for legislative intent; to provide for definitions; to create special districts; to provide for terms, conditions, and limitations; to provide for audits; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.