Tax Break Tracker Individual Entry

Each individual entry is a single program reported by a single jurisdiction in a given fiscal year. Because we want to track the level and quality of disclosure as well as the content, the values below -- with the exception of program names -- are entered exactly as they are reported. See our user guide for more explanations.

State: 
Georgia
Reporting Jurisdiction: 
Georgia
Jurisdiction type
State
Fiscal year ending In: 
2019
Program name: 
Tourism Development Act
Program purpose
Tourism development
Statutory authority
Official Code of Georgia 48-8-270
Abating jurisdiction(s)
State of Georgia
Applicable taxes: 
Sales and Use Tax
Method of abatement
Tax refund
Provisions for recapture
Agreement may be voided and all sales and use tax proceeds that were refunded shall become immediately due and payable back to the state
Gross revenue loss
not reported
Reimbursement / offset
not reported
Net revenue loss
not reported
Type of loss
Active
Additional notes on dislosure: 
The state is legally prohibited from providing amounts abated for confidentiality reasons