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Special Elections
Act 310 (H.B. 907) provides that in even-numbered years a
special election to present a question to the voters may be held on
the third Tuesday in March provided that the special election
occurs prior to July 1, 2024 and presents a question to the voters
on sales and use taxes for transportation (Ga. Code Ann.
§§ 48-8-240 to 256), mass transportation (Ga. Code Ann.
§§ 48-8-260 to 269.36), and transit purposes (Ga. Code
Ann. §§ 48-8-269.40 to 269.58) . Effectively, this
legislation authorizes one referendum date on March 19, 2024 for
these types of sales tax referendums.
Act 310 amends Ga. Code Ann. § 21-2-540.
Revisions to Ethics in Government Act of 2021
Act 521 (S.B. 120) revised multiple elements of the “Ethics
in Government Act,” as follows:
- Revised the short title from the “Ethics in Government
Act” to the “Georgia Government Transparency and Campaign
Finance Act.” - Prohibits any person who has served or is serving as a member
of the General Assembly from qualifying to seek election or
reelection to the General Assembly until and unless all fines and
fees owed to the commission have been paid, all disclosure reports
due have been filed, and all outstanding taxes have been paid. - Revised how maximum contribution limits are implemented and the
financial disclosure requirements. - Revised various accounting and administrative features related
to the commission and candidates.
Act 521 amends Ga. Code Ann. §§ 21-5-1, 3, 5, 6, 7,
13, 32, 33, 41, 43, 50, and 71, and enacted Ga. Code Ann. §
21-5-9.1.
Transportation Sales and Use Taxes
Act 752 (H.B. 934) provided additional flexibility to a special
district mass transportation sales and use tax enacted under Ga.
Code Ann. §§ 48-8-260 to 269.6 such that if an
intergovernmental agreement is entered into among the county and
qualifying municipalities, the collection cap is effectively
eliminated, thus further encouraging the use of an
intergovernmental agreement. Act 752 also revised the boilerplate
ballot question eliminating the collection cap if an
intergovernmental agreement is entered into. The tax is still
subject to a collection time limitation of five years.
Act 752 also provided specific dates on which a question may be
presented to the voters to impose a special district mass
transportation sales and use tax as follows:
- In odd-numbered years, on the Tuesday after the first Monday in
November; or - In even-numbered years:
- On the date of and conjunction with the presidential preference
primary if one is held that year; - On the date of the general primary; or
- On the Tuesday after the first Monday in November.
- On the date of and conjunction with the presidential preference
Act 752 amends Ga. Code Ann. §§ 48-8-262, 263, and 264
and enacts Ga. Code Ann. § 48-8-264.1.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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