Staff Analysis of the Legislation
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This bill eliminates multiple sources sources of local, and state, government revenue. In addition to repealing state income tax and the state hotel fee, it also repeals: 1) all local sales and use taxes, except for ESPLOST and those which are based upon local constitutional amendments such as MARTA; 2) all hotel motel taxes; 3) all business and occupation taxes; 4) corporate net worth tax; 5) the excise tax on rental motor vehicles; and 6) the energy excise tax. |
