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HB1047 • 2025

Revenue and taxation; water and sewer projects and costs tax; revise definition of the term "municipality"

Revenue and taxation; water and sewer projects and costs tax; revise definition of the term "municipality"

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Washburn, Dale
Last action
2026-01-29
Official status
House Second Readers
Effective date
Not listed

Plain English Breakdown

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HB1047: Revising the Definition of Municipality for Water and Sewer Taxes

This bill changes how Georgia law defines a 'municipality' specifically when calculating taxes related to water and sewer projects.

What This Bill Does

  • Revises the legal definition of the term 'municipality'.
  • Applies this change only to laws about water and sewer project costs tax.
  • Amends Article 4 of Chapter 8 of Title 48 in Georgia state law.
  • Removes any existing laws that conflict with these changes.

Who It Names or Affects

  • Local governments classified as municipalities under the new definition
  • Entities responsible for paying or collecting water and sewer project taxes

Limits and Unknowns

  • The official text does not explain exactly how the definition of 'municipality' changes.
  • It is unclear which specific towns will be included or excluded under the new rule without seeing the full revised code section.
  • No effective date for when this law starts is listed in the source material.

Bill History

  1. 2026-01-29 Georgia General Assembly

    House Second Readers

Official Summary Text

Revenue and taxation; water and sewer projects and costs tax; revise definition of the term "municipality"