---
type: "Bill"
title: "Lumpkin County; levy an excise tax; procedures, conditions, and limitations; provide"
description: "A BILL to be entitled an Act to authorize the governing authority of Lumpkin County to levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide for procedures, conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2023_24"
identifier: "SB 295"
citation: "Georgia SB 295 (2023_24)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Steve Gooch"]
version_count: 4
action_count: 13
vote_count: 2
first_action: "2023-03-09"
last_action: "2023-05-01"
source: "openstates"
source_identifier: "ocd-bill/43736de1-b3b0-4bc5-bd55-30114d5f9cd5"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "ec1413974ce58b5d34115a9f244059feff27f4b103e78f06af0c2b8bb86192d1"
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 SB 295 (2023_24) — Lumpkin County; levy an excise tax; procedures, conditions, and limitations; provide

A BILL to be entitled an Act to authorize the governing authority of Lumpkin County to levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide for procedures, conditions, and limitations; to provide for related matters; 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. **As introduced LC 47 2301** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/217522.pdf)
2. **As passed Senate** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/218804.pdf)
3. **SB 295 ad** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/217523.pdf)
4. **SB 295/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/220067.pdf)

## Votes

- Senate Vote #253 - 2023-2024 Regular Session — **54–0** (pass) · upper
- House Vote #336 - 2023-2024 Regular Session — **163–2** (pass) · lower

## Sponsors

- Steve Gooch — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-03-09** Senate Hopper `introduction`
- **2023-03-13** Senate Read and Referred `referral-committee`
- **2023-03-21** Senate Committee Favorably Reported `committee-passage-favorable`
- **2023-03-21** Senate Passed/Adopted `passage`
- **2023-03-23** House First Readers `reading-1`
- **2023-03-27** House Second Readers `reading-2`
- **2023-03-29** House Committee Favorably Reported `committee-passage-favorable`
- **2023-03-29** House Third Readers `reading-3`
- **2023-03-29** House Passed/Adopted `passage`
- **2023-04-05** Senate Sent to Governor `executive-receipt`
- **2023-05-01** Senate Date Signed by Governor `executive-signature`
- **2023-05-01** Act 132 `executive-signature`
- **2023-05-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/43736de1-b3b0-4bc5-bd55-30114d5f9cd5`. Confidence: reported (aggregated from official Georgia legislature records).