SUMMARY:  This bill would amend Article 1 of Chapter 8 of Title 48 of the O.C.G.A. to provide for a 50 cent state tax on any ticket to any athletic event of a public or private school or college in the state.  It would apply even if the ticket is otherwise exempt from sales tax, or it would be in addition to any sales tax already required.  Schools or athletic associations would be required to collect, record, file returns and remit payments for the privilege of retaining 3% of the tax applied to cover the costs of collection.