10 LC 18
8874S
The
House Committee on Ways and Means offers the following substitute to HB
1093:
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 under certain circumstances a 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)
The provisions of this Code section shall apply only in a municipality or county
levying an occupation tax or regulatory fee under this article and shall apply
only upon the adoption of a resolution of such governing authority consenting to
the applicability of this Code section.
(b)
Following the adoption of the resolution provided for in subsection (a) of this
Code section, 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 (c) 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.
(c)
The following information shall be requested from such person by 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.
(d)
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 authorized under subsection
(c) of this Code section from such person shall submit electronically to the
department the information received from such person under subsection (c) 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.
(e)
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.
(f)
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.