Georgia House of Representatives - 1995/1996 Sessions

HB 99 - Sales and use tax; compensation for collecting

Page Numbers - 1/ 2

1. Childers  13th


House Comm: W&M        /                Senate Comm:            /                                   
House Vote: Yeas       Nays             Senate Vote: Yeas     Nays                                  
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               House          Action         Senate                                                 
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              1/9/95   Read 1st Time                                                                
              1/10/95  Read 2nd Time                                                                
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Rules Suspended to Introduce                                                                        
                                                                                                    
Code Sections amended: 48-8-50                                                                      


HB 99                                             LC 19 2241






                        A BILL TO BE ENTITLED
                               AN ACT


  1- 1  To amend Code Section 48-8-50 of the Official Code of
  1- 2  Georgia Annotated, relating to the compensation of dealers
  1- 3  for reporting and paying the sales and use tax, so as to
  1- 4  change provisions relating to the rate of such compensation;
  1- 5  to repeal conflicting laws; and for other purposes.

  1- 6       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

                         SECTION 1.

  1- 7  Code Section 48-8-50 of the Official Code of Georgia
  1- 8  Annotated, relating to the compensation of dealers for
  1- 9  reporting and paying the sales and use tax, is amended by
  1-10  striking subsection (b) of said Code section in its entirety
  1-11  and inserting in lieu thereof the following:

  1-12    "(b) Each dealer required to file a return under this
  1-13    article shall include such dealer's certificate of
  1-14    registration number or numbers for each sales location or
  1-15    affiliated entity of such dealer on such return.  In
  1-16    reporting and paying the amount of tax due under this
  1-17    article, each dealer shall be allowed the following
  1-18    deduction, but only if the amount due was not delinquent
  1-19    at the time of payment; and that deduction shall be
  1-20    subject to the provisions of subsection (f) of this Code
  1-21    section pertaining to calculation of the deduction when
  1-22    more than one tax is reported on the same return:

  1-23      (1) With respect to each certificate of registration
  1-24      number on such return, a deduction of 3 percent of the
  1-25      first $3,000.00 of the combined total amount of all
  1-26      sales and use taxes reported due on such return for each
  1-27      location other than the taxes specified in paragraph (3)
  1-28      of this subsection; and

  1-29      (2) With respect to each certificate of registration
  1-30      number on such return, a deduction of one-half of 1
  1-31      percent of that portion exceeding $3,000.00 of the
  1-32      combined total amount of all sales and use taxes
  1-33      reported due on such return for each location other than


                                 -1- (Index)

                                                  LC 19 2241

  2- 1      the taxes specified in paragraph (3) of this subsection;
  2- 2      and

  2- 3      (3)(2) With respect to each certificate of registration
  2- 4      number on such return, a deduction of 3 percent of the
  2- 5      combined total amount due of all sales and use taxes on
  2- 6      motor fuel as defined under paragraph (9) of Code
  2- 7      Section 48-9-2, which are imposed under any provision of
  2- 8      this title, including, but not limited to, Code Section
  2- 9      48-9-14 and sales and use taxes on motor fuel imposed
  2-10      under any of the provisions described in subsection (f)
  2-11      of this Code section."

                         SECTION 2.

  2-12  All laws and parts of laws in conflict with this Act are
  2-13  repealed.

































                                 -2- (Index)