10 LC 18
8844
House
Bill 1093
By:
Representatives Knight of the
126th,
O`Neal of the
146th,
Peake of the
137th,
Keen of the
179th,
Bryant of the
160th,
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 electronically annual information to the Department
of Revenue in connection therewith; to provide for procedures, conditions, and
limitations; to provide for 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.
Such municipality or county shall provide written notice to such person that
such information, or the refusal to provide such information, shall be provided
to the department. 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;
(2)
The mailing address of such business or the actual physical location of such
business if the mailing address is a post office box; and
(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.
(c)
Within 30 days of the time of payment of such occupation tax or regulatory fee
under Code Section 48-13-20, the municipality or county collecting the
occupation tax or regulatory fee and the information required under subsection
(b) of this Code section from such person shall submit electronically to the
department the information received from such person under subsection (b) of
this Code section. Such municipality or county shall also assign any applicable
North American Industry Classification Code number or numbers to such business
and submit that information electronically to the department.
(d)
The department shall establish and maintain an appropriate website or electronic
portal for the submission by municipalities and counties of the information
required by this Code section.
(e)
The commissioner shall promulgate any rules and regulations necessary to
implement and administer this Code
section."
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.