HB 168 - Local government; occupational taxes; amend provisions
Georgia House of Representatives - 1995/1996 Sessions
HB 168 - Local government; occupational taxes; amend provisions
Page Numbers - 1/ 2/ 3/ 4/ 5/ 6/ 7/ 8/ 9/ 10/ 11
1. Parrish 144th 2. Coleman 142nd 3. Royal 164th
4. Lucas 124th 5. Purcell 147th
House Comm: SPCA / Senate Comm: /
House Vote: Yeas Nays Senate Vote: Yeas Nays
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House Action Senate
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1/12/95 Read 1st Time
1/13/95 Read 2nd Time
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Code Sections amended: 48-11-14, 36-1-22, 43-40-18, 43-40-23, 43-40-23,
43-45-15, 48-5-354, 48-11-14, 48-11-15, 48-11-17, 48-11-18, 48-11-20, 48-11-24,
48-7-2, 48-10-16, 48-13-10, 48-13-38, 48-13-1, 48-13-2, 48-13-3, 48-13-4,
48-13-5, 48-13-6, 48-13-7, 48-13-8, 48-13-9, 48-13-10, 48-13-10.1, 48-13-11,
48-13-12, 48-13-13, 48-13-14, 48-13-15, 48-13-16, 48-13-17
HB 168 LC 11 8465
A BILL TO BE ENTITLED
AN ACT
1- 1 To amend Chapter 1 of Title 36 of the Official Code of
1- 2 Georgia Annotated, relating to local government, so as to
1- 3 provide for county business and occupational license taxes
1- 4 and fees; to amend Title 43 of the Official Code of Georgia
1- 5 Annotated, relating to professions and businesses, so as to
1- 6 change certain cross-references and provide for license fees
1- 7 for persons engaged in structural pest control; to amend
1- 8 Article 6 of Chapter 5 of Title 48 of the Official Code of
1- 9 Georgia Annotated, relating to municipal taxation, so as to
1-10 prohibit municipal taxing and licensing of certain sales
1-11 persons, merchants, dealers, and their employees; to amend
1-12 Code Section 48-11-14 of the Official Code of Georgia
1-13 Annotated, relating to registration for certain cigar and
1-14 cigarette taxes, so as to change a cross-references; to
1-15 amend Chapter 13 of Title 48 of the Official Code of Georgia
1-16 Annotated, relating to specific business and occupation
1-17 taxes, so as to repeal Article 1 thereof, relating to
1-18 general provisions regarding business and occupation taxes
1-19 by local governments; to provide for a definition; to
1-20 prohibit certain export, capitation, and air commerce taxes;
1-21 to limit certain county and municipal taxes upon specified
1-22 businesses and professions; to provide for license fees and
1-23 taxes on businesses and professions licensed or registered
1-24 by the state; to prohibit certain employment taxes; to
1-25 provide for license fees for itinerant shows and provide for
1-26 penalties relating thereto; to limit business license fees
1-27 and occupational taxes upon wrecker services; to provide for
1-28 when certain license and business taxes are payable and
1-29 provide for penalties and proportionate taxation; to provide
1-30 for posting of state licenses; to provide for census usage;
1-31 to prohibit fees or charges by certain persons who default
1-32 on special taxes; to provide for tax executions and criminal
1-33 penalties; to provide an effective date; to repeal
1-34 conflicting laws; and for other purposes.
1-35 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
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LC 11 8465
SECTION 1.
2- 1 Chapter 1 of Title 36 of the Official Code of Georgia
2- 2 Annotated, relating to local government, is amended by
2- 3 striking in its entirety Code Section 36-1-22, which reads
2- 4 as follows:
2- 5 "36-1-22. (Index)
2- 6 Reserved.",
2- 7 and inserting in its place the following:
2- 8 "36-1-22. (Index)
2- 9 (a) This Code section shall apply to each county electing
2-10 to use the authority of this Code section, but it shall
2-11 not be construed to repeal or supersede any local Act or
2-12 ordinance or resolution adopted pursuant thereto relating
2-13 to the authority of a specific county to levy business
2-14 license fees or taxes, unless the governing authority of
2-15 such county, by ordinance or resolution, elects to use the
2-16 authority of this Code section rather than the authority
2-17 provided by said local Act.
2-18 (b) The governing authority of any county is authorized to
2-19 levy, assess, and collect business and occupational
2-20 license taxes and license fees from all persons, firms,
2-21 and corporations doing business in the unincorporated area
2-22 of said county, except those businesses specifically
2-23 exempted by this Code section.
2-24 (c) The following businesses shall be exempt from taxes
2-25 and fees authorized to be imposed pursuant to the
2-26 authority of this Code section:
2-27 (1) Those businesses regulated by the Georgia Public
2-28 Service Commission;
2-29 (2) Those electrical service businesses organized under
2-30 Chapter 3 of Title 46; and
2-31 (3) Those businesses upon which local license taxes or
2-32 license fees are imposed under other general laws of
2-33 this state authorizing such local license taxes and
2-34 license fees, unless such other general laws
2-35 specifically authorize local license taxes and license
2-36 fees other than those to which such general laws
2-37 specifically relate.
2-38 (d) The governing authority of any county electing to use
2-39 the authority of this Code section is authorized to
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LC 11 8465
3- 1 classify businesses and to assess different taxes and fees
3- 2 against different classes of businesses being carried on
3- 3 in the unincorporated area of such county. Taxes or fees
3- 4 levied, assessed, and collected pursuant to the authority
3- 5 of this Code section may be based upon any one or
3- 6 combination of the following criteria:
3- 7 (1) Gross receipts, notwithstanding the provisions of
3- 8 Code Section 48-8-6;
3- 9 (2) Square footage;
3-10 (3) Number of employees;
3-11 (4) Fixed fee; or
3-12 (5) Any other criterion reasonably related to the
3-13 purposes of this Code section.
3-14 (e) The governing authority of any county electing to use
3-15 the authority of this Code section is authorized to enact
3-16 ordinances to implement and carry out such authority and
3-17 to provide for the punishment of violations of such
3-18 ordinances.
3-19 (f) Nothing in this Code section shall apply to or
3-20 authorize the governing authority of any county to
3-21 exercise any of the powers conferred by this Code section
3-22 over any farm operation for the production from or on the
3-23 land of agricultural products, but not including any
3-24 agribusiness."
SECTION 2.
3-25 Chapter 40 of Title 43 of the Official Code of Georgia
3-26 Annotated, relating to real estate brokers and salespersons,
3-27 is amended by striking subsection (a) of Code Section
3-28 43-40-18, relating to management of real estate brokering
3-29 firms and licensed affiliates, and inserting in its place a
3-30 new subsection to read as follows:
3-31 "(a) Licensees who operate from more than one place of
3-32 business shall comply with all local business ordinances
3-33 affecting their business operations; provided, however,
3-34 that no provision of this subsection shall be construed as
3-35 altering the provisions of Code Section 48-13-17 48-13-6."
SECTION 3.
3-36 Said chapter is further amended by striking in its entirety
3-37 Code Section 43-40-23, relating to the applicability of
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LC 11 8465
4- 1 county or municipal license, occupational, or professional
4- 2 taxes, and inserting a new Code section to read as follows:
4- 3 "43-40-23. No county or municipal corporation shall levy
4- 4 or collect any fixed amount license, occupational, or
4- 5 professional tax upon real estate brokers, except as
4- 6 provided for in Code Section 48-13-17 48-13-6."
SECTION 4.
4- 7 Code Section 43-45-15 of the Official Code of Georgia
4- 8 Annotated, relating to business licenses and occupation
4- 9 taxes for persons engaged in the business of structural pest
4-10 control, is amended by striking in its entirety subsection
4-11 (b) and inserting in lieu thereof a new subsection to read
4-12 as follows:
4-13 "(b) The license fees provided by this chapter shall
4-14 authorize the licensee to engage in the business of
4-15 structural pest control in this state, and no county or
4-16 municipality shall be authorized to impose any business
4-17 license fee or occupation tax upon any person who is
4-18 licensed under this chapter except those counties and
4-19 municipalities in which is located an established business
4-20 office of a person or persons engaged in the business of
4-21 structural pest control, provided that any municipality or
4-22 county which levies a general occupation or business
4-23 license tax which is based on gross receipts shall have
4-24 the power to levy and collect an occupational, license, or
4-25 professional tax upon any licensee under this chapter
4-26 transacting business within the boundaries of the taxing
4-27 jurisdiction, which tax shall be based upon gross revenues
4-28 derived from transactions with respect to property located
4-29 within the boundaries of the taxing jurisdiction."
SECTION 5.
4-30 Article 6 of Chapter 5 of Title 48 of the Official Code of
4-31 Georgia Annotated, relating to municipal taxation, is
4-32 amended by striking in its entirety Code Section 48-5-354,
4-33 relating to municipal and county taxation of certain
4-34 salespersons and merchants, and inserting in its place the
4-35 following:
4-36 "48-5-354. (Index)
4-37 (a) No authority of any municipality shall levy or collect
4-38 any tax or license fee from:
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LC 11 8465
5- 1 (1) A traveling salesperson engaged in taking orders for
5- 2 the sale of goods when no delivery of goods is made at
5- 3 the time of taking the order;
5- 4 (2) A merchant or dealer, the situs of whose business is
5- 5 outside the municipality, who delivers goods to
5- 6 wholesale or retail customers in the municipality either
5- 7 on orders previously taken by his salesmen or on orders
5- 8 previously given directly to him by the wholesale or
5- 9 retail customer; or
5-10 (3) The employees of any merchant or dealer doing
5-11 business in the municipality in a manner defined by
5-12 paragraph (2) of this subsection who are engaged in the
5-13 delivery of the goods to wholesale or retail customers.
5-14 (b) This Code section shall not apply within counties
5-15 having a population over 600,000, according to the United
5-16 States decennial census of 1990 or any future such
5-17 census."
SECTION 6.
5-18 Code Section 48-11-14 of the Official Code of Georgia
5-19 Annotated, relating to registration, reports, tax payments,
5-20 tax assessments, and penalties for certain cigar and
5-21 cigarette taxes, is amended by striking in its entirety
5-22 subsection (d) and inserting in lieu thereof a new
5-23 subsection to read as follows:
5-24 "(d) Except as otherwise provided in this Code section,
5-25 the sanctions and penalties set forth in Code Sections
5-26 48-11-15, 48-11-17, 48-11-18, and 48-11-20 through
5-27 48-11-24 and in Code Sections 48-7-2, 48-10-16, 48-13-10,
5-28 and 48-13-38 shall be imposed where applicable for any
5-29 violations of this chapter by consumers."
SECTION 7.
5-30 Chapter 13 of Title 48 of the Official Code of Georgia
5-31 Annotated, relating to specific, business, and occupation
5-32 taxes, is amended by repealing in its entirety Article 1
5-33 thereof, relating to general provisions regarding business
5-34 and occupation taxes by local governments, and inserting in
5-35 its place a new Article to read as follows:
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LC 11 8465
"ARTICLE 1
6- 1 48-13-1. (Index)
6- 2 As used in this chapter, the term 'in towns or cities'
6- 3 means within one mile of villages, towns, or cities.
6- 4 48-13-2. (Index)
6- 5 No export tax shall be imposed upon any item manufactured
6- 6 or produced in this state and shipped by the manufacturer
6- 7 or producer for sale outside the state.
6- 8 48-13-3. (Index)
6- 9 No county, municipality, or district shall levy or collect
6-10 any capitation tax whatever, except street tax.
6-11 48-13-4. (Index)
6-12 (a) It shall be unlawful for the state or any county,
6-13 municipality, airport authority, district, or other
6-14 political subdivision to levy or collect a tax, fee, head
6-15 charge, or other charge, directly or indirectly, on:
6-16 (1) Persons traveling in air commerce, whether on
6-17 regularly scheduled commercial airlines, chartered air
6-18 flights, or in privately owned civil aircraft;
6-19 (2) The carriage of persons traveling in air commerce;
6-20 or
6-21 (3) The sale of air transportation or on the gross
6-22 receipts derived from air transportation.
6-23 (b) This Code section shall not be construed to prohibit
6-24 the state or any county, municipality, airport authority,
6-25 district, or other political subdivision:
6-26 (1) From levying or collecting any property, income,
6-27 franchise, sale, use, or other tax otherwise authorized
6-28 by law; or
6-29 (2) Which owns or operates an airport from levying or
6-30 collecting reasonable rental charges, landing fees,
6-31 license fees, permit fees, and other service charges for
6-32 the use of airport facilities and related facilities
6-33 from aircraft owners, operators, persons selling or
6-34 providing goods or services to the owners or operators
6-35 or to the public, and others, when otherwise allowed by
6-36 law.
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LC 11 8465
7- 1 48-13-5. (Index)
7- 2 (a) No municipality or county shall levy or collect any
7- 3 license, occupation, or professional tax upon
7- 4 practitioners of law, medicine, osteopathy, chiropractic,
7- 5 podiatry, dentistry, optometry, psychology, veterinary
7- 6 medicine, landscape architecture, land surveying, massage
7- 7 and physiotherapy, public accounting, embalming, funeral
7- 8 directing, civil, mechanical, hydraulic, or electrical
7- 9 engineering, architecture, or marriage and family
7-10 therapists, except at the place where the practitioner
7-11 maintains his principal office. No such levy shall exceed
7-12 the sum of $200.00 per year or shall be assessed upon or
7-13 collected from any practitioner whose office is maintained
7-14 by and who is employed in practice exclusively by the
7-15 United States, the state, a municipality or county of the
7-16 state, or instrumentalities of the United States, the
7-17 state, or a municipality or county of the state.
7-18 For the purpose of this subsection only, marriage and
7-19 family therapists shall include social workers and
7-20 professional counselors.
7-21 (b) When any principal office is located within the
7-22 corporate limits of a municipality, the county governing
7-23 authority may not levy any tax under this Code section as
7-24 to that office.
7-25 48-13-6. (Index)
7-26 (a) No county or municipal corporation shall levy or
7-27 collect any fixed amount license, occupation, or
7-28 professional tax upon real estate brokers, except at the
7-29 place where any such real estate broker shall maintain a
7-30 principal or branch office. The license, occupation, or
7-31 professional tax shall permit the broker and the broker's
7-32 affiliated associate brokers and salespersons to engage in
7-33 all of the brokerage activities described in Code Section
7-34 43-40-1 without further licensing or taxing other than the
7-35 state licenses issued pursuant to Chapter 40 of Title 43.
7-36 No additional license, occupation, or professional tax
7-37 shall be required of the broker's affiliated associate
7-38 brokers or salespersons; provided, however, that, subject
7-39 to the limitations of subsection (b) of this Code section,
7-40 a municipality or county which levies a general occupation
7-41 or business license tax on a gross receipts basis shall
7-42 have the power to levy and collect an occupation, license,
7-43 or professional tax upon real estate brokers transacting
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LC 11 8465
8- 1 business within the boundaries of the taxing jurisdiction,
8- 2 which tax shall be based upon gross receipts derived from
8- 3 transactions with respect to property located within the
8- 4 boundaries of the taxing jurisdiction.
8- 5 (b) A municipal corporation may impose an occupation,
8- 6 license, or professional tax upon real estate brokers
8- 7 based upon gross receipts only for real estate
8- 8 transactions with respect to property located within its
8- 9 corporate limits and a county governing authority may
8-10 impose such a tax based upon gross receipts only for real
8-11 estate transactions with respect to property located in
8-12 the unincorporated area of the county.
8-13 48-13-7. (Index)
8-14 (a) When otherwise authorized by law to levy business
8-15 license fees and occupation taxes on businesses, trades,
8-16 and professions, a municipality shall be permitted to levy
8-17 the fees and taxes on businesses, trades, and professions
8-18 which are licensed by or registered with the state. This
8-19 Code section shall not be construed to repeal any express
8-20 limitations on such municipal authority contained in
8-21 general law.
8-22 (b) Nothing contained in this Code section shall be
8-23 construed to authorize the municipal licensing or taxation
8-24 of businesses, trades, or occupations operating motor
8-25 vehicles required to be registered with the Public Service
8-26 Commission of this state.
8-27 48-13-8. (Index)
8-28 (a) Except as may be authorized by general law, no
8-29 municipality may levy any tax upon an individual for the
8-30 privilege of working within or being employed within the
8-31 limits of the municipality.
8-32 (b) Nothing contained in this Code section shall be
8-33 construed to prohibit a municipality, when otherwise
8-34 authorized, from levying any form of tax or license fee
8-35 being levied by any municipality in this state on January
8-36 1, 1980.
8-37 48-13-9. (Index)
8-38 A county governing authority by order or resolution may
8-39 regulate and impose a license fee not to exceed $1,000.00
8-40 per year upon each carnival, circus, road show, tent show,
8-41 or any other itinerant show or entertainment located or
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LC 11 8465
9- 1 held within the county and outside the corporate limits of
9- 2 a municipality.
9- 3 48-13-10. (Index)
9- 4 (a) It shall be unlawful for any person to hold, operate,
9- 5 or conduct any show or entertainment described in Code
9- 6 Section 48-13-9 without having obtained a license or
9- 7 permit, when required, from the county governing
9- 8 authority.
9- 9 (b) Any person who violates subsection (a) of this Code
9-10 section shall be guilty of a misdemeanor and, upon
9-11 conviction thereof, shall be fined not less than $500.00
9-12 nor more than $1,000.00 or confined for a period of not
9-13 less than one month nor more than 12 months, or both. Each
9-14 day of holding, operating, or conducting the show or
9-15 entertainment shall be deemed a separate offense.
9-16 48-13-10.1. (Index)
9-17 (a) As used in this Code section, the term 'wrecker
9-18 service' means any person, firm, partnership, or
9-19 corporation which is engaged solely or partially in the
9-20 business of towing wrecked or disabled vehicles.
9-21 (b) No county which is authorized to impose a business
9-22 license fee or occupational tax shall impose any such fee
9-23 or tax on any wrecker service unless the wrecker service
9-24 either maintains its principal office or any branch office
9-25 within the unincorporated area of such county or generates
9-26 50 percent of its gross income from business within the
9-27 unincorporated area of such county.
9-28 (c) No municipality which is authorized to impose a
9-29 business license fee or occupational tax shall impose any
9-30 such fee or tax on any wrecker service unless the wrecker
9-31 service either maintains its principal office or any
9-32 branch office within the incorporated area of such
9-33 municipality or generates 50 percent of its gross income
9-34 from business within the incorporated area of such
9-35 municipality.
9-36 (d) Subsections (b) and (c) of this Code section shall not
9-37 prohibit counties or municipalities from enacting
9-38 otherwise valid ordinances which regulate the manner in
9-39 which wrecker services shall operate within their
9-40 jurisdictions.
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LC 11 8465
10- 1 48-13-11. (Index)
10- 2 All license, business, occupation, and other taxes
10- 3 imposed by this chapter, except as otherwise specifically
10- 4 provided, shall be due and payable annually on January 1.
10- 5 In the event that any person commences business on any
10- 6 date after January 1 in any year, the tax shall be due and
10- 7 payable on the date of the commencement of the business.
10- 8 48-13-12. (Index)
10- 9 Should any special, occupation, or sales tax or license
10-10 fee imposed by this chapter remain due and unpaid for 90
10-11 days from the due date of the tax or fee, the person
10-12 liable for the tax or fee shall be subject to and shall
10-13 pay a penalty of 10 percent of the tax or fee due.
10-14 48-13-13. (Index)
10-15 When any person commences business on or after July 1 in
10-16 any year, the business, license, or occupation tax for the
10-17 remaining portion of the year shall be 50 percent of the
10-18 tax imposed for the entire year.
10-19 48-13-14. (Index)
10-20 Each person subject to any special or occupation tax shall
10-21 post the state license in a conspicuous place in his place
10-22 of business and shall keep the license there at all times
10-23 while the license remains valid.
10-24 48-13-15. (Index)
10-25 In any provision of this chapter where population controls
10-26 the amount of tax or license fee to be paid, the most
10-27 recent United States decennial census shall govern.
10-28 48-13-16. (Index)
10-29 When a nulla bona entry has been entered by proper
10-30 authority upon an execution issued by the tax collector or
10-31 tax commissioner against any person defaulting on a
10-32 special tax, the person against whom the entry is made
10-33 shall not be allowed or entitled to have or collect any
10-34 fees or charges whatever for services rendered after the
10-35 entry of the nulla bona. If, at any time after the entry
10-36 of nulla bona has been made, the person against whom the
10-37 execution issues pays the tax in full together with all
10-38 interest and costs accrued on the tax, the person may
10-39 collect any fees and charges due him as though he had
10-40 never defaulted in the payment of the tax.
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LC 11 8465
11- 1 48-13-17. (Index)
11- 2 (a) In addition to the other remedies available to the
11- 3 state, counties, and municipalities for the collection of
11- 4 special taxes, occupation taxes, and license fees due the
11- 5 state, counties, and municipalities from persons subject
11- 6 to the tax or license fee who fail or refuse to pay the
11- 7 tax or fee, the officer charged with the collection of the
11- 8 tax or license fee shall issue executions against the
11- 9 delinquent taxpayers for the amount of the taxes or fees
11-10 due when the taxes or fees become due.
11-11 (b) The right of the state, counties, and municipalities
11-12 to criminally prosecute persons violating the law or a
11-13 county or municipal ordinance by failing to pay the
11-14 special taxes, occupation taxes, or license fees or by
11-15 refusing to register shall be in addition to the remedy of
11-16 issuing executions against delinquent taxpayers as
11-17 authorized by subsection (a) of this Code section."
SECTION 8.
11-18 This Act shall become effective upon its approval by the
11-19 Governor or upon its becoming law without such approval.
SECTION 9.
11-20 All laws and parts of laws in conflict with this Act are
11-21 repealed.
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Last Updated on 01/02/97