---
type: "Bill"
title: "Revenue and Taxation; special purpose local option sales tax; provide for additional purpose for the use of the proceeds of tax"
description: "A BILL to be entitled an Act to amend Code Section 48-8-111 of the Official Code of Georgia Annotated, relating to the procedure for implementing a special purpose local option sales tax, so as to provide for an additional purpose for use of the proceeds of the tax; to provide for related matters; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2015_16"
identifier: "SB 122"
citation: "Georgia SB 122 (2015_16)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jeff Mullis"]
version_count: 4
action_count: 17
vote_count: 1
first_action: "2015-02-13"
last_action: "2015-07-01"
source: "openstates"
source_identifier: "ocd-bill/d3e3f4ef-ea3f-4f6a-95e3-07a1638ea093"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "4e6ee2bcee805b10a7104ee8f2c6b64a030cc3f021bedb363fe915f16e970c7a"
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 122 (2015_16) — Revenue and Taxation; special purpose local option sales tax; provide for additional purpose for the use of the proceeds of tax

A BILL to be entitled an Act to amend Code Section 48-8-111 of the Official Code of Georgia Annotated, relating to the procedure for implementing a special purpose local option sales tax, so as to provide for an additional purpose for use of the proceeds of the tax; 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 34 4388** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/148163.pdf)
2. **As passed Senate** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/151096.pdf)
3. **LC 43 0152S/hss** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/152246.pdf)
4. **SB 122/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/153771.pdf)

## Votes

- MOTION TO ENGROSS — **39–15** (pass) · upper

## Sponsors

- Jeff Mullis — primary (person)

## Timeline

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

- **2015-02-13** Senate Hopper
- **2015-02-17** Senate Read and Referred `referral-committee`
- **2015-03-05** Senate Committee Favorably Reported `committee-passage-favorable`
- **2015-03-09** Senate Read Second Time `reading-2`
- **2015-03-13** Senate Engrossed `passage`
- **2015-03-13** Senate Third Read `reading-3`
- **2015-03-13** Senate Passed/Adopted `passage`
- **2015-03-18** House First Readers `reading-1`
- **2015-03-19** House Second Readers `reading-2`
- **2015-03-24** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2015-03-31** House Third Readers `reading-3`
- **2015-03-31** House Passed/Adopted By Substitute `passage`
- **2015-04-02** Senate Agreed House Amend or Sub
- **2015-04-08** Senate Sent to Governor `executive-receipt`
- **2015-05-01** Senate Date Signed by Governor `executive-signature`
- **2015-05-01** Act 39 `executive-signature`
- **2015-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d3e3f4ef-ea3f-4f6a-95e3-07a1638ea093`. Confidence: reported (aggregated from official Georgia legislature records).