Legislation: batch A — AK AL AR AZ CO CT DE GA HI IA ID

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/ga/2021-22/hb-160.md

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+---
+type: "Bill"
+title: "Revenue and taxation; water and sewer projects and costs tax (MOST); redefine term municipality; provide for audits of tax by state auditor under certain conditions"
+description: "A BILL to be entitled an Act to amend Article 4 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to water and sewer projects and costs tax (MOST), so as to redefine the term \"municipality\"; to provide for audits of such tax by the state auditor under certain conditions; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes."
+jurisdiction: "us/states/ga"
+legislature: "Georgia General Assembly"
+session: "2021_22"
+identifier: "HB 160"
+citation: "Georgia HB 160 (2021_22)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["David Dreyer", "Kim Schofield", "Mesha Mainor", "William Boddie"]
+version_count: 3
+action_count: 19
+vote_count: 1
+first_action: "2021-01-28"
+last_action: "2021-05-10"
+source: "openstates"
+source_identifier: "ocd-bill/9d2c1036-0f50-4911-ae8d-8256a37756e0"
+source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
+source_hash: "b6add4fc7b9d5f3587548ea1557b891b48085416aa673efeff9caa0e0ce853e3"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-ga"]
+---
+
+# Georgia HB 160 (2021_22) — Revenue and taxation; water and sewer projects and costs tax (MOST); redefine term municipality; provide for audits of tax by state auditor under certain conditions
+
+A BILL to be entitled an Act to amend Article 4 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to water and sewer projects and costs tax (MOST), so as to redefine the term "municipality"; to provide for audits of such tax by the state auditor under certain conditions; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **HB 160/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/202446.pdf)
+2. **LC 43 1787/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/196164.pdf)
+3. **Sen ctee sub LC 43 2004S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/201403.pdf)
+
+## Votes
+
+- PASSAGE — **167–2** (pass) · lower
+
+## Sponsors
+
+- David Dreyer — primary (person)
+- Kim Schofield — primary (person)
+- Mesha Mainor — primary (person)
+- William Boddie — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2021-01-28** House Hopper
+- **2021-01-29** House First Readers `reading-1`
+- **2021-02-01** House Second Readers `reading-2`
+- **2021-03-03** House Committee Favorably Reported `committee-passage-favorable`
+- **2021-03-08** House Third Readers `reading-3`
+- **2021-03-08** House Passed/Adopted `passage`
+- **2021-03-09** Senate Read and Referred `referral-committee`
+- **2021-03-25** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
+- **2021-03-25** Senate Read Second Time `reading-2`
+- **2021-03-29** Senate Engrossed `passage`
+- **2021-03-29** Senate Tabled
+- **2021-03-31** Senate Taken from Table
+- **2021-03-31** Senate Third Read `reading-3`
+- **2021-03-31** Senate Passed/Adopted By Substitute `passage`
+- **2021-03-31** House Agreed Senate Amend or Sub
+- **2021-04-07** House Sent to Governor `executive-receipt`
+- **2021-05-10** House Date Signed by Governor `executive-signature`
+- **2021-05-10** Act 270 `executive-signature`
+- **2021-05-10** Effective Date
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9d2c1036-0f50-4911-ae8d-8256a37756e0`. Confidence: reported (aggregated from official Georgia legislature records).
+