10 LC 18
8963S
House
Bill 1093 (COMMITTEE SUBSTITUTE)
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
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 legal name of such business and any associated trade names;
(2)
The mailing address of such business and the actual physical address of each
location of such business if different than the mailing address;
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 submit any applicable
North American Industry Classification System Code number or numbers
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.