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---
type: "Bill"
title: "Special district mass transportation sales and use tax; intergovernmental agreements; revise requirements"
description: "A BILL to be entitled an Act to amend Part 1 of Article 5A of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to the special district mass transportation sales and use tax, so as to revise requirements for intergovernmental agreements between counties and qualified municipalities for collection of such tax; to provide for standards for disbursement of proceeds for municipalities absent from an intergovernmental agreement; to revise the maximum amount and time frame for the collection of such tax when an intergovernmental agreement has been entered into between a county and all qualified municipalities; to provide for definitions; to provide for related matters; to provide for an effective date; to provide for applicability; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2023_24"
identifier: "HB 946"
citation: "Georgia HB 946 (2023_24)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Brent Cox", "Chris Erwin", "Derrick McCollum", "Emory Dunahoo", "Lee Hawkins", "Victor Anderson"]
version_count: 4
action_count: 16
vote_count: 3
first_action: "2024-01-12"
last_action: "2024-05-06"
source: "openstates"
source_identifier: "ocd-bill/616af61d-4318-417a-b130-2b9ee12db0f7"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "2ddd07af43a44631b9804d161a506dd8da1b3a9f71096c014bae347a9ce15e72"
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 946 (2023_24) — Special district mass transportation sales and use tax; intergovernmental agreements; revise requirements
A BILL to be entitled an Act to amend Part 1 of Article 5A of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to the special district mass transportation sales and use tax, so as to revise requirements for intergovernmental agreements between counties and qualified municipalities for collection of such tax; to provide for standards for disbursement of proceeds for municipalities absent from an intergovernmental agreement; to revise the maximum amount and time frame for the collection of such tax when an intergovernmental agreement has been entered into between a county and all qualified municipalities; to provide for definitions; to provide for related matters; to provide for an effective date; to provide for applicability; 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 946/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/228868.pdf)
2. **LC 39 4068/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/221232.pdf)
3. **LC 50 0730S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/224625.pdf)
4. **LC 50 0730S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/223452.pdf)
## Votes
- Senate Vote #763 - 2023-2024 Regular Session — **32–20** (pass) · upper
- Senate Vote #770 - 2023-2024 Regular Session — **42–1** (pass) · upper
- House Vote #503 - 2023-2024 Regular Session — **173–1** (pass) · lower
## Sponsors
- Brent Cox — primary (person)
- Chris Erwin — primary (person)
- Derrick McCollum — primary (person)
- Emory Dunahoo — primary (person)
- Lee Hawkins — primary (person)
- Victor Anderson — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2024-01-12** House Hopper `introduction`
- **2024-01-22** House First Readers `reading-1`
- **2024-01-23** House Second Readers `reading-2`
- **2024-02-08** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2024-02-20** House Third Readers `reading-3`
- **2024-02-20** House Passed/Adopted By Substitute `passage`
- **2024-02-21** Senate Read and Referred `referral-committee`
- **2024-03-05** Senate Committee Favorably Reported `committee-passage-favorable`
- **2024-03-07** Senate Read Second Time `reading-2`
- **2024-03-26** Senate Engrossed `passage`
- **2024-03-26** Senate Third Read `reading-3`
- **2024-03-26** Senate Passed/Adopted `passage`
- **2024-04-02** House Sent to Governor `executive-receipt`
- **2024-05-06** House Date Signed by Governor `executive-signature`
- **2024-05-06** Act 578 `executive-signature`
- **2024-05-06** Effective Date
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/616af61d-4318-417a-b130-2b9ee12db0f7`. Confidence: reported (aggregated from official Georgia legislature records).