---
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).