Georgia House Bill 104 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 26 2021 - 25% progression, died in committee
Action: 2021-01-28 - House Second Readers
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]

A BILL to be entitled an Act to amend Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to specific, business, and occupation taxes, so as to levy and impose a tax on persons who enter certain rental agreements with certain equipment rental companies within a certain period of time; to require such equipment rental companies to collect such taxes and remit them to county tax commissioners for credit against such company's ad valorem tax liability for certain equipment; to provide that county tax commissioners shall retain excess fees; to provide for the reporting of certain statistical data related to such tax; to provide for rules and regulations; to provide for definitions; to provide for related matters; to repeal conflicting laws; and for other purposes.

Revenue and taxation; tax on persons who enter certain rental agreements with certain equipment rental companies; levy and impose

Rep. Ron Stephens [R]

Date	Chamber	Action
2021-01-28	House	House Second Readers
2021-01-27	House	House First Readers
2021-01-26	House	House Hopper

Type	Source
Summary	https://www.legis.ga.gov/legislation/58951
Text	https://www.legis.ga.gov/api/legislation/document/20212022/195897