10 LC 28
5193
Senate
Bill 512
By:
Senator Hill of the 4th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 2 of Article 1 of Chapter 8 of Title 48 of the Official Code of
Georgia Annotated, relating to imposition, rate, collection, and assessment of
sales and use taxes, so as to provide the state revenue commissioner with the
authority to collect sales and use taxes from businesses that may otherwise not
be obligated to collect and remit such taxes; to provide for related matters; to
provide an effective date; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
2 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to imposition, rate, collection, and assessment of sales and
use taxes, is amended by adding a new Code section to read as
follows:
"48-8-68.
The
commissioner is authorized to provide for the collection of uncollected sales
and use taxes that businesses may otherwise not be obligated to collect and
remit which have not previously been collected or remitted. The commissioner
may employ contractors for such collection; provided that any such contractor
shall be approved by the commissioner and that no employee of the department
shall be approved as a contractor under this Code section. Such contractors
shall be compensated only on a commission or contingent fee
basis."
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laws and parts of laws in conflict with this Act are repealed.