10 LC 18
8876
House
Bill 1137
By:
Representatives Porter of the
143rd,
Fludd of the
66th,
Abrams of the
84th,
Smyre of the
132nd,
Hugley of the
133rd,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 1 of Chapter 13 of Title 48 of the Official Code of Georgia
Annotated, relating to general provisions regarding specific, business, and
occupation taxes, so as to require any municipality or county which imposes
certain occupation taxes or regulatory fees to collect from taxpayers certain
information and to provide it to the Department of Revenue in connection
therewith; to provide for procedures, conditions, and limitations; to provide
for requirements, powers, duties, and authority of the Department of Revenue and
the state revenue commissioner; to provide an effective date; to repeal
conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
1 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating
to general provisions regarding specific, business, and occupation taxes, is
amended by adding a new Code section to read as follows:
"48-13-20.1.
(a)
Any person who performs any business, occupation, or profession and who is
subject to an occupation tax or regulatory fee under this article shall be
subject to the requirements of this Code section. Such person shall provide to
the municipality or county levying an occupation tax or regulatory fee under
this article, at the time such occupation tax or regulatory fee is due and
payable, the information required under subsection (b) of this Code section.
The failure or refusal of such person to provide such information shall not toll
or extend the time of payment established for such occupation tax or regulatory
fee under Code Section 48-13-20.
(b)
The following information shall be provided by such person to such municipality
or county:
(1)
The name of such business as registered with the Office of the Secretary of
State and any other names under which the person's business, occupation, or
profession is conducted in the county or municipality;
(2)
The mailing address of such business and the actual physical location of such
business within the jurisdiction;
(3)
The sales and use tax identification number assigned to such business by the
department if such business is required to have such number pursuant to Article
1 of Chapter 8 of this title; and
(4)
The North American Industry Classification Code number or numbers applicable to
such business, occupation or profession.
(c)
Within 30 days of the end of each calendar quarter or more often, the
municipality or county collecting the occupation tax or regulatory fee and the
information required under subsection (b) of this Code section shall submit in
writing or electronically to the department the information received from such
person under subsection (b) of this Code section. Within 30 days of the end of
each calendar quarter or more often the department shall provide to each
municipality and county submitting information to the department under this Code
section, a list identifying businesses and practitioners of occupations and
professions within the municipality or county which have been assigned a sales
and use tax identification number by the department but which have not been
identified as having paid an occupation tax or an applicable regulatory fee to
the municipality or county and a list identifying businesses and practitioners
of occupations and professions for which the information received under
subsection (b) of this Code section is not the same as the information on file
with the department for such business or practitioner of an occupation or
profession.
(d)
The department shall establish and maintain an appropriate website or electronic
portal for communication with municipalities and counties of the information
required by this Code section and shall not levy any charge upon municipalities
or counties for submitting information to or receiving information from the
department."
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.