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04 LC 9 1448
House Resolution
1309
By: Representatives Bannister of the 70th, Post 1, Dodson of the 84th, Post 1, Barnes of the 84th, Post 2, Buckner of the 82nd, Hill of the 16th, and others
By: Representatives Bannister of the 70th, Post 1, Dodson of the 84th, Post 1, Barnes of the 84th, Post 2, Buckner of the 82nd, Hill of the 16th, and others
A RESOLUTION
Creating the Joint Study Committee on Tobacco Tax Evasion;
and for other purposes.
WHEREAS, there is a growing problem in Georgia with untaxed cigar and smokeless tobacco being brought into the state; and
WHEREAS, an infrastructure exists which is importing cigars from Florida, which has no tax on cigars; and
WHEREAS, legitimate Georgia wholesalers are losing millions of dollars in sales to such operations, causing a loss of jobs in this state; and
WHEREAS, the State of Georgia is losing tobacco tax revenue because the tax is not being paid as required on product being imported into this state; and
WHEREAS, this loss has increased following the tax increase on cigars and the imposition of the tax on smokeless tobacco; and
WHEREAS, it is estimated that the state will fall $40 million short of its projections on tobacco tax revenue, which includes taxes collected on cigars and smokeless tobacco; and
WHEREAS, current policy and procedure makes the identification of imported products difficult to spot since, unlike cigarettes, neither cigars nor smokeless tobacco products are stamped.
NOW, THEREFORE, BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA that there is created the Joint Study Committee on Tobacco Tax Evasion to be composed of 12 members. The Senate Committee on Assignments shall appoint five members of the Senate as members of the committee and shall designate one of such members as cochairperson. The Speaker of the House of Representatives shall appoint five members of the House of Representatives as members of the committee and shall designate one of such members as cochairperson. In addition to legislative members, the study committee shall also include one member to be appointed by the Governor and one member to be appointed by the commissioner of revenue. The cochairpersons shall call all meetings of the committee.
BE IT FURTHER RESOLVED that the committee shall undertake a study of the conditions, needs, issues, and problems mentioned above or related thereto and recommend any actions or legislation which the committee deems necessary or appropriate. The committee may conduct such meetings at such places and at such times as it may deem necessary or convenient to enable it to exercise fully and effectively its powers, perform its duties, and accomplish the objectives and purposes of this resolution. The legislative members of the committee shall receive the allowances provided for in Code Section 28-1-8 of the Official Code of Georgia Annotated. Members of the committee who are state officials, other than legislative members, or state employees shall receive no compensation for their services on the committee, but they shall be reimbursed for expenses incurred by them in the performance of their duties as members of the committee in the same manner as they are reimbursed for expenses in their capacities as state officials or employees. The funds necessary for the reimbursement of the expenses of state officials, other than legislative members, and state employees shall come from funds appropriated to or otherwise available to their respective departments. Except as otherwise provided in this resolution, all funds necessary to carry out the provisions of this resolution shall come from funds appropriated to the Senate and the House of Representatives. The expenses and allowances authorized by this resolution shall not be received by any member of the committee for more than ten days unless additional days are authorized. In the event the committee makes a report of its findings and recommendations, with suggestions for proposed legislation, if any, such report shall be made on or before December 31, 2004. The committee shall stand abolished on December 31, 2004.
WHEREAS, there is a growing problem in Georgia with untaxed cigar and smokeless tobacco being brought into the state; and
WHEREAS, an infrastructure exists which is importing cigars from Florida, which has no tax on cigars; and
WHEREAS, legitimate Georgia wholesalers are losing millions of dollars in sales to such operations, causing a loss of jobs in this state; and
WHEREAS, the State of Georgia is losing tobacco tax revenue because the tax is not being paid as required on product being imported into this state; and
WHEREAS, this loss has increased following the tax increase on cigars and the imposition of the tax on smokeless tobacco; and
WHEREAS, it is estimated that the state will fall $40 million short of its projections on tobacco tax revenue, which includes taxes collected on cigars and smokeless tobacco; and
WHEREAS, current policy and procedure makes the identification of imported products difficult to spot since, unlike cigarettes, neither cigars nor smokeless tobacco products are stamped.
NOW, THEREFORE, BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA that there is created the Joint Study Committee on Tobacco Tax Evasion to be composed of 12 members. The Senate Committee on Assignments shall appoint five members of the Senate as members of the committee and shall designate one of such members as cochairperson. The Speaker of the House of Representatives shall appoint five members of the House of Representatives as members of the committee and shall designate one of such members as cochairperson. In addition to legislative members, the study committee shall also include one member to be appointed by the Governor and one member to be appointed by the commissioner of revenue. The cochairpersons shall call all meetings of the committee.
BE IT FURTHER RESOLVED that the committee shall undertake a study of the conditions, needs, issues, and problems mentioned above or related thereto and recommend any actions or legislation which the committee deems necessary or appropriate. The committee may conduct such meetings at such places and at such times as it may deem necessary or convenient to enable it to exercise fully and effectively its powers, perform its duties, and accomplish the objectives and purposes of this resolution. The legislative members of the committee shall receive the allowances provided for in Code Section 28-1-8 of the Official Code of Georgia Annotated. Members of the committee who are state officials, other than legislative members, or state employees shall receive no compensation for their services on the committee, but they shall be reimbursed for expenses incurred by them in the performance of their duties as members of the committee in the same manner as they are reimbursed for expenses in their capacities as state officials or employees. The funds necessary for the reimbursement of the expenses of state officials, other than legislative members, and state employees shall come from funds appropriated to or otherwise available to their respective departments. Except as otherwise provided in this resolution, all funds necessary to carry out the provisions of this resolution shall come from funds appropriated to the Senate and the House of Representatives. The expenses and allowances authorized by this resolution shall not be received by any member of the committee for more than ten days unless additional days are authorized. In the event the committee makes a report of its findings and recommendations, with suggestions for proposed legislation, if any, such report shall be made on or before December 31, 2004. The committee shall stand abolished on December 31, 2004.