Bill Text: GA HB1065 | 2011-2012 | Regular Session | Comm Sub
Bill Title: Alcoholic beverages; tax payment and reporting by licensees; change certain provisions
Spectrum: Partisan Bill (Republican 3-0)
Status: (Engrossed - Dead) 2012-03-26 - Senate Read Second Time [HB1065 Detail]
Download: Georgia-2011-HB1065-Comm_Sub.html
12 LC 36
2198S
The
Senate Regulated Industries and Utilities Committee offered the following
substitute to HB 1065:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Title 3 of the Official Code of Georgia Annotated, relating to alcoholic
beverages, so as to change certain provisions relating to tax payment and
reporting by licensees; to provide a date by which taxes must be paid for
distilled spirits sold by the package or disposed of by wholesale dealers; to
provide for electronic record keeping; to declare certain distilled spirits to
be contraband; to change certain provisions relating to authorization of the
levy of tax on the sale of distilled spirits by the package and imposition of
tax by both counties and municipalities; to provide for related matters; to
provide for an effective date; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Title
3 of the Official Code of Georgia Annotated, relating to alcoholic beverages, is
amended by revising Code Section 3-2-11, relating to penalties for failure to
file reports or returns or to pay tax or fee, procedure for assessment of taxes
due, penalties, and interest, as follows:
"3-2-11.
Except
as otherwise provided in this title:
(1)
When any person required to file a report as provided by this title fails to
file the report within the time prescribed, he
or
she shall be assessed a penalty of $50.00
for each failure to file.
(2)
In the event the commissioner determines, upon inspection of the invoices,
books, and records of a licensed wholesale dealer or importer or from any other
information obtained by him
or
her or his
or
her authorized agents, that the licensed
wholesale dealer or importer has not paid the proper tax or the proper amount of
taxes, the wholesale dealer or importer shall be assessed for the taxes
due. After
assessment, the person assessed shall
and
be provided with notice and an opportunity for a hearing as provided for
contested cases by Chapter 13 of Title 50, the 'Georgia Administrative Procedure
Act.'
(3)
When any person fails to pay any tax or license fee due as provided by this
title, the person shall be assessed a penalty the same as that provided for in
Code Section 48-2-44.
(4)
When any person fails to file a return, files a false or fraudulent return, or
when a tax deficiency or any part of a tax deficiency is due to a fraudulent
intent to evade any tax imposed or authorized by this title, the person shall be
assessed a specific penalty of 50 percent of the tax due.
(5)
When any person fails to pay the tax or any part of the tax due as provided by
this title, the person shall pay interest on the
amount
of unpaid tax at the rate of 1 percent per
month from the time the tax became due until paid or at the rate specified in
Code Section 48-2-40, whichever is greater. Interest shall be computed on a
monthly basis for any portion of a month during which payment
is
remains
delinquent.
(6)
All penalties and interest imposed by this title shall be payable to and
collected by the commissioner in the same manner as if they were a part of the
taxes imposed by this title."
SECTION
2.
Said
title is further amended by revising Code Section 3-3-6, relating to the
maintenance of records as to manufacture, purchase, or sale of alcoholic
beverages by manufacturers, importers, or dealers, and disposal of records, as
follows:
"3-3-6.
(a)
Each manufacturer, importer, wholesale dealer, retail dealer, and retail
consumption dealer shall keep and preserve, as prescribed by the commissioner,
records of all alcoholic beverages manufactured, purchased, or sold
by
him. The
original
records or a
complete and legible photocopy or electronic
image shall be kept for a period of three
years from the date of manufacture, purchase, or sale and shall at all times be
open
to
made available
for inspection by the
commissioner,
or
any authorized agent or employee of the
commissioner,
or any authorized agent or employee of the licensing authority of any
municipality or county which has issued a license to such manufacturer,
importer, wholesale dealer, retail dealer, or retail consumption dealer.
Invoices sufficient to cover current inventory at a licensed location shall be
maintained at that licensed location and made available for immediate
inspection. All other records may be kept at a locality other than the licensed
location and shall be provided for inspection within two business days after
receipt of notification from the commissioner, the commissioner's authorized
agents or employees, or the authorized agents or employees of the licensing
authority of any municipality or county which has issued a license to the
manufacturer, importer, wholesale dealer, retail dealer, or retail consumption
dealer to make such records
available.
(b)
The commissioner may authorize by rule the disposal of records maintained
pursuant to subsection (a) of this Code section, prior to the expiration of the
specified three-year period, when he
or
she is satisfied as to their contents or
otherwise determines that the maintenance of the records is no longer
necessary."
SECTION
3.
Said
title is further amended by revising Code Section 3-4-61, relating to payment of
tax and report, as follows:
"3-4-61.
(a)
Except as may otherwise be authorized in this title, the state excise taxes
imposed by this part shall be paid by the licensed wholesale dealer in distilled
spirits.
(b)
The taxes shall be paid on or before the tenth day of the month following the
calendar month in which the beverages are sold or disposed of within the
particular municipality or county by the wholesale dealer.
(c)(b)
Each licensee responsible for the payment of the excise tax shall file a report
itemizing for the preceding calendar month, by size and type of container, the
exact quantities of distilled spirits sold during the month within
the
this
state. The licensee shall file the report with the commissioner.
(d)(c)
The wholesaler shall remit to the commissioner the tax imposed by the state on
the
tenth
fifteenth
day of the month following the calendar month in which the
sales were
made
distilled
spirits were disposed of or
sold.
(e)
In order to phase in the reporting system of excise tax payment for distilled
spirits and alcohol:
(1)
The commissioner shall direct that no later than January 31, 1993, all persons
who made excise tax payments in respect of distilled spirits and alcohol sales
in the State of Georgia during the calendar year 1992 shall make a one-time
deposit equal to the amount of 25 percent of said tax payments. This one-time
advance shall be repaid in full by the state in equal semiannual installments
over the period of 24 months following August 1, 1993; except that, in the event
wholesalers made payments as provided for in this paragraph, the commissioner
shall repay such wholesalers in the form of semiannual credits against future
tax liability;
(2)
On February 1, 1993, or as soon thereafter as practicable, the commissioner
shall direct that an inventory be taken of stamped merchandise and tax stamps
held by manufacturers, shippers, and wholesalers. The commissioner shall issue
refunds to all manufacturers and shippers for the value of tax stamps in their
possession on February 1, 1993, to be paid in 12 equal installments beginning on
August 1, 1993. The commissioner shall issue tax credits to wholesalers for
stamps in inventory on February 1, 1993, which shall be applied as credits
against the wholesaler's future tax liability for the 12 month period beginning
with the report due on August 10, 1993;
(3)
Nothing in this subsection shall be construed to impose an additional excise tax
on distilled spirits and alcohol held in inventory by wholesalers and retailers
above the excise tax paid prior to February 1, 1993; and
(4)(d)
The commissioner shall adopt rules and regulations for the implementation of a
reporting method of paying
excise taxes
on distilled spirits
and alcohol
excise taxes as well as the elimination of the use of any type of distilled
spirits and alcohol stamp. The commissioner shall have full authority to allow
credits or make refunds as provided for in this
subsection."
SECTION
4.
Said
title is further amended by revising Code Section 3-4-80, relating to
authorization of the levy of tax on the sale of distilled spirits by the package
and imposition of tax by both county and municipality located within the county,
as follows:
"3-4-80.
(a)
The governing authority of each
municipality
or county
or
municipality where the sale of distilled
spirits by the package is permitted by Article 3 of this chapter may at its
discretion levy an excise tax on the sale of distilled spirits by the package at
either the wholesale or retail level,
which
and
such tax shall not exceed 22¢ per
liter of distilled spirits, excluding fortified wine, and a proportionate tax at
the same rate on all fractional parts of a liter.
(b)
The rate of taxation, the manner of its imposition, payment, and collection, and
all other procedures related to the tax authorized by subsection (a) of this
Code section shall be as provided for by each county or municipality electing to
exercise the power conferred by subsection (a) of this Code
section;
provided, however, that the tax shall be paid on or before the tenth day of the
month following the calendar month in which distilled spirits are disposed of or
sold within the particular county or municipality by a wholesale
dealer.
(c)
No county excise tax shall be imposed, levied, or collected in any portion of a
county in which a municipality within the county is imposing the same tax on
distilled spirits sold by the package."
SECTION
5.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
6.
All
laws and parts of laws in conflict with this Act are repealed.