Bill Text: GA HB356 | 2009-2010 | Regular Session | Introduced
Bill Title: Sales and use tax; method of collecting local taxes; revise substantially
Spectrum: Partisan Bill (Democrat 6-0)
Status: (Introduced - Dead) 2009-02-11 - House Second Readers [HB356 Detail]
Download: Georgia-2009-HB356-Introduced.html
09 LC 18
8026
House
Bill 356
By:
Representatives Fludd of the
66th,
Smyre of the
132nd,
Porter of the
143rd,
Kaiser of the
59th,
Abrams of the
84th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Title 48 of the Official Code of Georgia Annotated, relating to revenue
and taxation, so as to revise substantially the manner and method of collecting
local sales and use taxes; to change certain provisions regarding collection of
certain local taxes by the state revenue commissioner; to provide for certain
procedures and limitations with respect to private collecting firms; to provide
for a definition; to change certain provisions regarding administration and
collection of the joint county and municipal sales and use tax; to change
certain provisions regarding required information on sales tax returns; to
change certain provisions regarding distribution and use of proceeds of such
tax; to change certain provisions regarding procedures for certifying additional
qualified municipalities; to change certain provisions regarding distribution of
proceeds to qualified municipalities which cease to be qualified; to change
certain provisions regarding levy of such tax in certain special districts; to
change certain provisions regarding administration by the state revenue
commissioner of the homestead option sales and use tax; to change certain
provisions regarding the administration by the state revenue commissioner of the
county special purpose local option sales tax; to change certain provisions
regarding return requirements of such sales tax; to change certain provisions
regarding disbursement of the proceeds of such tax; to change certain provisions
regarding the imposition and collection of the sales tax for educational
purposes; to change certain provisions regarding administration by the state
revenue commissioner of the water and sewer projects and costs sales and use
tax; to change certain provisions regarding return requirements of such sales
tax; to change certain provisions regarding disbursement of the proceeds of such
tax; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
PART I
SECTION 1-1.
PART I
SECTION 1-1.
Title
48 of the Official Code of Georgia Annotated, relating to revenue and taxation,
is amended by revising Code Section 48-2-10, relating to collection of certain
local taxes by the state revenue commissioner, as follows:
"48-2-10.
The
commissioner is authorized to negotiate and contract with the governing
authority of any county or municipality for the purpose of arranging for the
collection by the commissioner of any tax levied by the county or municipality
when the tax is also levied and collected by the commissioner for the state.
The agreement shall include a fee to be paid by the county or municipality to
the commissioner in an amount which covers fully the cost of collection of the
local portion of the tax by the commissioner. The commissioner shall transmit
to the county or municipality all taxes so collected on behalf of the county or
municipality on or before the date specified in the agreement, less the
collection fee agreed upon
Reserved."
SECTION
1-2.
Said
title is further amended by designating Code Sections 48-2-30 through 48-2-61 of
Article 2 of Chapter 2 thereof as Part 1 of said article, and inserting at the
end thereof a new Part 2 to read as follows:
"Part
2
48-2-70.
(a)
For purposes of this part, the term:
(1)
'Government collector' means any county or municipality acting pursuant to a
valid contract under this part to administer, collect, and distribute any local
or special district sales and use taxes established by this chapter or
authorized by local constitutional amendment.
(2)
'Local sales and use taxes' means any local or special district sales and use
taxes established in this chapter or authorized by local constitutional
amendment.
(3)
'Private collector' means any private party acting pursuant to a valid contract
under this part to administer, collect, and distribute any local or special
district sales and use taxes established in this chapter or authorized by local
constitutional amendment.
(b)(1)
The administration, collection, and distribution of any local sales and use
taxes may be performed by the commissioner, a government collector, or private
collector pursuant to a written contract approved and executed by the county,
municipalities, and boards of education who are the beneficiaries of the local
sales and use taxes levied within such special district or county. Approval and
execution of the contract by the municipalities shall be achieved through
approval by resolution and execution of the contract by one or more
municipalities representing more than one-half of the aggregate municipal
population of the special district or county within which the tax is levied.
Approval and execution of the contract by the boards of education shall be
achieved through approval by resolution and execution of the contract by one or
more boards of education representing more than one-half of the aggregate
full-time equivalent student population within the
county.
(2)
Upon final approval and execution of the written contract, the county shall
notify the commissioner that the local sales and use taxes will be collected by
a government collector or private collector and shall forward a copy of the
executed contract to the commissioner.
(3)
Within 30 days of receipt of such notice, the department shall provide, without
fee or other charge, to the government collector or private collector and each
county, municipality, and board of education within the county or special
district a list of known taxpayers of state and local sales and use taxes
located within the county or special district within which the local sales and
use taxes are levied.
(4)
The department shall provide notice to dealers required to collect and remit one
or more of the local sales and use taxes covered by the contract. The notice
shall inform dealers of the transition from collection of such taxes by the
department to collection of such taxes by the government collector or private
collector. The department shall provide such notice within 390 days of the
department's receipt of notice from the county under paragraph (2) of this
subsection.
(c)
Where collection by a government collector or private collector of one or more
local sales and use taxes has been authorized by written contract as provided in
subsection (b) of this Code section, collection by the government collector or
private collector shall begin on the first day of the next succeeding calendar
quarter which begins more than 80 days after the final approval of the contract
and shall occur at the same time and in the same manner as state sales and use
taxes are to be paid to the department.
(d)
Upon first contact with a dealer or taxpayer under the local sales and use tax,
a government collector or private collector shall provide in writing the
identity of all jurisdictions on whose behalf such contact is
made.
(e)
Where a contract is not entered into as provided in this part, the commissioner
shall continue to collect, administer, and distribute the local sales and use
tax in accordance with the applicable general state laws or local constitutional
amendment otherwise authorizing the imposition and collection of that local
sales and use tax.
48-2-71.
The
power to audit dealers and taxpayers to determine compliance with the provisions
of this chapter shall be retained exclusively by the department, which may
initiate an audit as otherwise provided by law and may receive and consider
requests for audits.
48-2-72.
(a)
The department and the Georgia Technology Authority shall provide by regulation
for a single uniform and centralized method for electronic filing, payment, and
distribution of returns, local sales and use taxes payments, and related
documents by dealers whose estimated aggregate tax liability for taxes imposed
pursuant to this chapter exceeds $1,000.00. Such single uniform method shall be
utilized by dealers, the department, any government collector, and any private
collector and shall provide for a single address for all returns and the
distribution of electronic payments and relevant portions of returns to the
department or the applicable government collector or private collector. The
department, the commissioner, and the Georgia Technology Authority shall not
impose any fee or charge of any kind for performing this function. Except for
the 1 percent collection amounts otherwise authorized under Chapter 8, the
commissioner, any government collector, or any private collector may impose on
dealers a fee not to exceed 10 percent of the amount due on the return for
filing a return or paying a tax liability by other than electronic
means.
(b)
The commissioner shall provide by regulation for the classification of dealers
by codes provided for by the North American Industrial Classification System of
the United States Bureau of the Census and such classifications shall be
utilized on all electronic returns.
(c)
Unless otherwise provided by contract, the commissioner shall disburse sums due
to counties, municipalities, and boards of education within three business days
of processing by the department.
(d)
The commissioner shall facilitate and expedite, for no additional fee or charge,
the exchange of returns and payment information for each local sales and use tax
among and between the department, the government or private collector acting
pursuant to written contract to collect such local sales and use tax, and the
counties, municipalities, and boards of education who are the beneficiaries of
such local sales and use tax.
(e)
Notwithstanding Code Section 40-7-60 or any other state law, all records
obtained from dealers and taxpayers pursuant to this chapter may be disclosed
among and between the department, the government or private collector acting
pursuant to written contract to collect such local sales and use tax, and the
counties, municipalities, and boards of education who are the beneficiaries of
such local sales and use tax, for the purposes of ensuring compliance with the
tax and with other laws, and for the purposes of conducting or publishing
research for economic development or economic forecasting where the published
report does not identify particular reports or returns. Such returns and
reports are not subject to Article 4 of Chapter 18 of Title 50. Unless
disclosure is required by a subpoena, warrant, proper judicial order, or
otherwise as provided by law, any person who knowingly and willfully discloses
records for an unauthorized purpose shall be guilty of a
misdemeanor."
PART
II.
SECTION 2-1.
SECTION 2-1.
Said
title is further amended by revising Code Section 48-8-87, relating to
administration and collection of the joint county and municipal sales and use
tax, as follows:
"48-8-87.
The
tax levied pursuant to this article shall be exclusively administered and
collected
by the
commissioner for the use and benefit of
each county whose geographical boundary is conterminous with that of a special
district and of each qualified municipality located wholly or partially therein.
The provisions
of Part 2 of Article 2 of Chapter 2 of this title shall be applicable to the
administration and collection of such tax. When such tax is administered and
collected by the commissioner, such
Such
administration and collection shall be accomplished in the same manner and
subject to the same applicable provisions, procedures, and penalties provided in
Article 1 of this chapter, except that the joint tax provided in this article
shall be applicable to sales of motor fuels as prepaid local tax as that term is
defined by paragraph
(5.2)
(5.1)
of Code Section 48-8-2; provided, however, that all moneys collected from each
taxpayer by
the commissioner shall be applied first to
such taxpayer's liability for taxes owed the
state
jurisdiction
administering and collecting such tax.
Dealers shall be allowed a percentage of the amount of the tax due and accounted
for and shall be reimbursed in the form of a deduction in submitting, reporting,
and paying the amount due if such amount is not delinquent at the time of
payment. The deduction shall be at the rate and subject to the requirements
specified under subsections (b) through (f) of Code Section
48-8-50."
SECTION
2-2.
Said
title is further amended by revising Code Section 48-8-88, relating to required
information on sales tax returns, as follows:
"48-8-88.
Each
sales tax return remitting taxes collected under this article shall separately
identify the location of each retail establishment at which any of the taxes
remitted were collected and shall specify the amount of sales and the amount of
taxes collected at each establishment for the period covered by the return in
order to facilitate the determination
by the
commissioner that all taxes imposed by
this article are collected and distributed according to situs of
sale."
SECTION
2-3.
Said
title is further amended by revising Code Section 48-8-89, relating to
distribution and use of proceeds, as follows:
"48-8-89.
(a)
The proceeds of the tax collected
by the
commissioner in each special district
under this article shall be disbursed as soon as practicable after collection as
follows:
(1)
One percent
of the amount collected
Where such tax
is administered and collected by the commissioner, 1 percent of the amount
collected shall be paid into the general
fund of the state treasury in order to defray the costs of administration;
and
(2)
Except for the
amount
or percentage provided in paragraph (1) of
this subsection, the remaining proceeds of the tax shall be distributed to the
governing authority of each qualified municipality within the special district
and to the governing authority of the county whose geographical boundary is
conterminous with that of the special district for the purpose of assisting such
political subdivisions in funding all or any portion of those services which are
to be provided by such governing authorities pursuant to and in accordance with
Article IX, Section II, Paragraph III of the Constitution of this
state.
(b)
It is the intent of the General Assembly that no agreement as to the
distribution of the proceeds of the tax shall enrich any political subdivision
beyond a sum which in the absence of the distribution would be raised through
other sources of revenue. The distribution shall be in accordance with a
certificate which shall be executed in behalf of each respective governing
authority, except as otherwise provided in this subsection, and which shall
encompass all respective political subdivisions, shall be filed with the
commissioner, and shall specify by percentage that portion of the remaining
proceeds of the tax available for distribution which each such political
subdivision shall receive. On or after July 1, 1995, the distribution of
proceeds of the tax as specified in the certificate shall be based upon, but not
be limited to, the following criteria:
(1)
The service delivery responsibilities of each political subdivision to the
population served by the political jurisdiction and served during normal
business hours, conventions, trade shows, athletic events and the inherent value
to a community of a central business district and the unincorporated areas of
the county and the obligation of all residents of the county for the maintenance
and prosperity of the central business district and the unincorporated areas of
the county;
(2)
The service delivery responsibilities of each political subdivision to the
resident population of the subdivision;
(3)
The existing service delivery responsibility of each political
subdivision;
(4)
The effect of a change in sales tax distribution on the ability of each
political subdivision to meet its short-term and long-term debt;
(5)
The point of sale and use which generates the tax to be
apportioned;
(6)
The existence of intergovernmental agreements among and between the political
subdivisions;
(7)
The use by any political subdivision of property taxes and other revenues from
some taxpayers to subsidize the cost of services provided to other taxpayers of
the levying subdivision; and
(8)
Any coordinated plan of county and municipal service delivery and
financing.
Notwithstanding
the fact that a certificate shall not contain an execution in behalf of one or
more qualified municipalities within the special district, if the combined total
of the populations of all such absent municipalities is less than one-half of
the aggregate population of all qualified municipalities located within the
special district, the submitting political subdivisions shall, in behalf of the
absent municipalities, specify a percentage of that portion of the remaining
proceeds which each such municipality shall receive, which percentage shall not
be less than that proportion which each absent municipality's population bears
to the total population of all qualified municipalities within the special
district multiplied by that portion of the remaining proceeds which are received
by all qualified municipalities within the special district. For the purpose of
determining the population of the absent municipalities, only that portion of
the population of each such municipality which is located within the special
district shall be computed. No certificate may contain a total of specified
percentages in excess of 100 percent. The certificate shall be filed with the
commissioner by March 1, 1980, for those special districts in which the tax
authorized by this article is being levied on January 1, 1980. For all other
special districts in which the tax shall be imposed subsequent to January 1,
1980, the certificate shall be filed with the commissioner within 60 days after
the tax is imposed within the district. The
commissioner
shall continue to distribute the proceeds
of the tax
shall continue
to be distributed as otherwise provided in
this Code section until the first day of the next calendar year following the
month in which the commissioner receives a certificate as provided in this Code
section, which certificate shall provide other percentages upon which
the
commissioner shall make the distribution
shall be
made to the political subdivisions
entitled to the proceeds of the tax. At such time,
the
commissioner shall thereafter distribute
the proceeds of the tax
shall be
distributed in accordance with the
directions of the certificate.
(c)
If the certificate provided for in subsection (b) of this Code section is not
received by the commissioner by the required date, the authority to impose the
tax authorized by Code Section 48-8-82 shall cease on the first day of the
second calendar month following the month in which the tax was initially imposed
and the tax shall not be levied in the special district after such date unless
the reimposition of the tax is subsequently authorized pursuant to Code Section
48-8-85. When the imposition of the tax is so terminated, the
commissioner
jurisdiction
administering and collecting such tax
shall retain the proceeds of the tax which were to be distributed to the
governing authorities of the county and qualified municipalities within the
special district until
he
the
commissioner receives a certificate in
behalf of each such governing authority specifying the percentage of the
proceeds which each such governing authority shall receive. If no such
certificate is received by the commissioner within 120 days of the date on which
the authority to levy the tax was terminated, the proceeds shall escheat to the
state and the
jurisdiction administering and collecting such tax shall transfer the proceeds
to the commissioner
shall
for
transfer
the
proceeds to the state's general
fund.
(d)(1)
Except as otherwise provided in paragraph (7) of this subsection, a certificate
providing for the distribution of the proceeds of the tax authorized by this
article shall expire on December 31 of the second year following the year in
which the decennial census is conducted. No later than December 30 of the
second year following the year in which the census is conducted, a renegotiated
certificate meeting the requirements for certificates specified by subsection
(b) of this Code section shall be filed with and received by the commissioner.
The General Assembly recognizes that the requirement for government services is
not always in direct correlation with population. Although a renegotiated
certificate is required within a time certain of the decennial census, this
requirement is not meant to convey an intent by the General Assembly that
population as a criterion should be more heavily weighted than other criteria.
It is the express intent of the General Assembly in requiring such renegotiation
that eligible political subdivisions shall analyze local service delivery
responsibilities and the existing allocation of proceeds made available to such
governments under the provisions of this article and make rational the
allocation of such resources to meet such service delivery responsibilities.
Political subdivisions in their renegotiation of such distributions shall at a
minimum consider the criteria specified in subsection (b) of this Code
section.
(2)
The commissioner shall be notified in writing of the commencement of
renegotiation proceedings by the county governing authority in behalf of all
eligible political subdivisions within the special district. The eligible
political subdivisions shall commence renegotiations at the call of the county
governing authority but no later than July 1 of the second year following the
year in which the census is conducted. If the county governing authority does
not issue the call by that date, any eligible municipality may issue the call
and so notify the commissioner.
(3)
Following the commencement of such renegotiation, if the parties fail to reach
an agreement within 60 days, such parties shall agree to submit the dispute to
nonbinding arbitration, mediation, or such other means of resolving conflicts in
a manner which, in the judgment of the commissioner, reflects a good faith
effort to resolve the dispute. Any renegotiation agreement reached pursuant to
this paragraph shall be in accordance with the requirements specified in
paragraph (1) of this subsection.
(4)
If the renegotiated certificate provided for in paragraph (1) of this subsection
is not received by the commissioner by the required date, the authority to
impose the tax authorized by Code Section 48-8-82 shall cease on December 31 of
the second year following the year in which the decennial census is conducted
and the tax shall not be levied in the special district after such date unless
the reimposition of the tax is subsequently authorized pursuant to Code Section
48-8-85. When the imposition of the tax is so terminated, the
commissioner
jurisdiction
administering and collecting such tax
shall retain the proceeds of the tax which were to be distributed to the
governing authorities of the county and qualified municipalities within the
special district until the commissioner receives a certificate in behalf of each
such governing authority specifying the percentage of the proceeds which each
such governing authority shall receive. If no such certificate is received by
the commissioner within 120 days of the date on which the authority to levy the
tax was terminated, the proceeds shall escheat to the state and
the
jurisdiction administering and collecting such tax shall transfer the proceeds
to the commissioner
shall
for
transfer
the
proceeds to the state's general
fund.
(5)
If the commissioner receives the renegotiated certificate by the required date,
the
commissioner shall distribute the proceeds
of the tax
shall be
distributed in accordance with the
directions of the renegotiated certificate commencing on January 1 of the year
immediately following the year in which such certificate was renegotiated or the
first day of the second calendar month following the month such certificate was
renegotiated, whichever is sooner.
(6)
Costs of any conflict resolution under paragraph (3) of this subsection shall be
borne proportionately by the affected political subdivisions in accordance with
the final percentage distributions of the proceeds of the tax as reflected by
the renegotiated certificate.
(7)
All distribution certificates on file with the commissioner on July 1, 1994,
which were not renegotiated in accordance with the 1990 decennial census figures
or renegotiated on or after January 1, 1992, shall expire on December 31, 1995.
Renegotiations with respect to such certificates shall be commenced in
accordance with the requirements of this subsection on or before July 1, 1994.
If a renegotiated certificate is not received by the commissioner by July 1,
1995, the authority to impose the tax authorized by Code Section 48-8-82 shall
cease on December 31, 1995, and the tax shall not be levied in the special
district after that date unless reimposition of the tax is subsequently
authorized pursuant to Code Section 48-8-85. The
commissioner
shall retain and distribute the proceeds
of such terminated tax
shall be
distributed in accordance with paragraph
(4) of this subsection.
(8)
No qualified municipality within the special district whose population is less
than 5 percent of the population in the special district according to the United
States decennial census of 1990 shall receive a reduced percentage of
distribution than presently being received under the existing certificate prior
to renegotiations required in paragraph (7) of this subsection unless the new
agreement is executed by the qualified municipality. This paragraph shall apply
only to the negotiations required by paragraph (7) of this subsection and shall
not apply to any subsequent renegotiations required by this
subsection.
(9)
Political subdivisions shall be authorized, at their option, to renegotiate
distribution certificates on a more frequent basis than is otherwise required
under this subsection.
(10)
No provision of this subsection shall apply to any county which is authorized to
levy or which levies a local sales tax, local use tax, or local sales and use
tax for educational purposes pursuant to a local constitutional amendment or to
any county which is authorized to expend all or any portion of the proceeds of
any sales tax, use tax, or sales and use tax for educational purposes pursuant
to a local constitutional amendment."
SECTION
2-4.
Said
title is further amended by revising Code Section 48-8-89.1, relating to
procedure for certifying additional qualified municipalities, as
follows:
"48-8-89.1.
(a)
If there exists within any special district in which the tax authorized by this
article is imposed a qualified municipality which was not a qualified
municipality on the date of filing with the commissioner of the most recently
filed certificate under Code Section 48-8-89, such qualified municipality may
request the commissioner to give notice of the qualified municipality's
existence as provided in this subsection. Upon receipt of such a request, the
commissioner shall, unless he determines that the requesting entity is not a
qualified municipality, within 30 days give written notice of the qualified
municipality's existence to the county which is conterminous with the special
district in which the qualified municipality is located and to each other
qualified municipality within the special district. Such written notice shall
include the name of the new qualified municipality, the effective date of the
notice, and a statement of the provisions of this Code section.
(b)
Within 60 days after the effective date of the notice referred to in subsection
(a) of this Code section, a new distribution certificate shall be filed with the
commissioner for the special district. This distribution certificate shall
specify by percentage what portion of the proceeds of the tax available for
distribution within the special district shall be received by the county in
which the special district is located and by each qualified municipality located
wholly or partially within the special district, including the new qualified
municipality. No distribution certificate may contain a total of specified
percentages in excess of 100 percent.
(c)
Except as otherwise provided in this subsection, a distribution certificate
required by this Code section must be executed by the governing authorities of
the county within which the special district is located and each qualified
municipality located wholly or partially within the special district, including
the new qualified municipality. Notwithstanding the fact that a certificate
shall not contain an execution in behalf of one or more qualified municipalities
within the special district, if the combined total of the populations of all
such absent municipalities is less than one-half of the aggregate population of
all qualified municipalities located within the special district, the submitting
political subdivisions shall, in behalf of the absent municipalities, specify a
percentage of that portion of the remaining proceeds which each such
municipality shall receive, which percentage shall not be less than that
proportion which each absent municipality's population bears to the total
population of all qualified municipalities within the special district
multiplied by that portion of the remaining proceeds which are received by all
qualified municipalities within the special district. For the purpose of
determining the population of the absent municipalities, only that portion of
the population of each such municipality which is located within the special
district shall be computed.
(d)
If a new certificate is not filed for any special district as required by this
Code section, the authority to impose the tax authorized by Code Section 48-8-82
within that special district shall cease on the first day of January of the year
following the year in which the required distribution certificate could last
have been timely filed. In any special district in which the authority to
impose the tax is terminated pursuant to this subsection, the tax may thereafter
be reimposed only pursuant to the procedures specified in Code Sections 48-8-84
through 48-8-86.
(e)
If a new certificate is filed as required by this Code section,
the
commissioner shall begin to distribute the
proceeds shall
begin to be distributed as specified in
the new certificate on the first day of January of the first calendar year which
begins more than 60 days after the effective date of the notice referred to in
subsection (b) of this Code section. The
commissioner
shall continue to distribute the proceeds
of the tax
shall continue
to be distributed according to the new
certificate until a subsequent certificate is filed and becomes effective as
provided in Code Section 48-8-89.
(f)(1)
As used in this subsection, the term:
(A)
'New qualified municipality' means a municipal corporation which has been
chartered by local Act since the date of filing with the commissioner of the
most recently filed certificate under Code Section 48-8-89 within a county which
has a special district for the provision of local government services consisting
of the unincorporated area of the county where the population of the
unincorporated area of the county, after removal of the population of the new
municipality from the unincorporated area, constitutes less than 20 percent of
the population of the county according to the most recent decennial
census.
(B)
'Newly expanded qualified municipality' means a municipal corporation which
since the date of filing with the commissioner of the most recently filed
certificate under Code Section 48-8-89 has increased its population by more than
15 percent through one or more annexations and is located in the same county as
a new qualified municipality.
(2)
Notwithstanding any other provision of this Code section, if there exists within
any special district in which the tax authorized by this article is imposed a
new qualified municipality or a newly expanded qualified municipality or both,
such qualified municipality or municipalities may request the commissioner to
give notice of the qualified municipality's or municipalities' existence and
status as a new qualified municipality or newly expanded qualified municipality
as provided in this subsection. Upon receipt of such a request, the
commissioner shall, unless he or she determines that the requesting entity is
not a new qualified municipality or newly expanded qualified municipality,
within 30 days give written notice of the qualified municipality's existence and
status to the county which is conterminous with the special district in which
the qualified municipality is located and to each other qualified municipality
within the special district. Such written notice shall include the name of the
new qualified municipality or newly expanded qualified municipality, the
effective date of the notice, and a statement of the provisions of this
subsection.
(3)
Within 60 days after the effective date of the notice referred to in paragraph
(2) of this subsection, a new distribution certificate shall be filed with the
commissioner for the special district. This distribution certificate shall
address only the proceeds of the tax available for distribution from the
percentage allocated to the county in the current distribution certificate and
shall specify as a percentage of the total proceeds of the tax what portion of
the proceeds shall be received by the county in which the special district is
located and by the new qualified municipality and newly expanded qualified
municipality, if any.
(4)
Except as otherwise provided in this paragraph, a distribution certificate
required by this subsection must be executed by the governing authorities of the
county within which the special district is located each new qualified
municipality located wholly or partially within the special district, and each
newly expanded qualified municipality, if any. If a new certificate is not
filed within 60 days as required by paragraph (3) of this subsection,
the
commissioner shall distribute the proceeds
of the tax available for distribution from the percentage allocated to the
county in the current distribution certificate
shall be
distributed such that:
(A)
The new qualified municipality receives an allocation equal on a per capita
basis to the average per capita allocation to the other qualified municipalities
in the county (according to population), to be expended as provided in paragraph
(2) of subsection (a) of Code Section 48-8-89; and
(B)
Any newly expanded qualified municipality receives a total allocation of tax
proceeds (including any amount previously allocated) equal on a per capita basis
to the average per capita allocation to the other qualified municipalities in
the county (according to population), to be expended as provided in paragraph
(2) of subsection (a) of Code Section 48-8-89.
Every
other qualified municipality shall continue to receive the share provided by the
existing distribution certificate or otherwise provided by law. The county
shall receive the remaining proceeds of the tax, to be expended as provided in
paragraph (2) of subsection (a) of Code Section 48-8-89. For the purpose of
determining the population of qualified municipalities, only that portion of the
population of each such municipality which is located within the special
district shall be computed. For the purpose of determining population under
this Code section, all calculations of population shall be according to the most
recent decennial census, including the census data from such census applicable
to any annexed territory.
(5)
The
commissioner
shall begin to distribute the proceeds
shall be
distributed as specified in the newly
filed certificate or, if such a certificate is not filed, as specified in
paragraph (4) of this subsection on the first day of the first month which
begins more than 60 days after the effective date of the notice referred to in
paragraph (2) of this subsection. The
commissioner
shall continue to distribute the proceeds
of the tax
shall continue
to be distributed according to the
existing certificate and the certificate applicable to the county and the new
qualified municipality or, if such a certificate is not filed, as specified in
paragraph (4) of this subsection until a subsequent certificate is filed and
becomes effective as provided in Code Section 48-8-89."
SECTION
2-5.
Said
title is further amended by revising Code Section 48-8-89.2, relating to
distribution of proceeds to qualified municipalities which cease to be
qualified, as follows:
"48-8-89.2.
If
the commissioner determines that a qualified municipality entitled to receive
tax proceeds under this article has ceased to be a qualified municipality,
he shall
thereafter distribute the percentage of
the proceeds of the tax to which that qualified municipality was entitled
shall
thereafter be distributed to the county
which is conterminous with the special district and to each other qualified
municipality within the special district pro rata according to the percentages
of the tax to which each other such political subdivision is otherwise entitled;
and such distribution formula shall remain in effect until a new certificate is
filed and becomes effective as provided in Code Section
48-8-89."
SECTION
2-6.
Said
title is further amended by revising Code Section 48-8-89.3, relating to levy of
the tax in certain special districts, as follows:
"48-8-89.3.
(a)
Notwithstanding any other provision of this article to the contrary, the tax
provided for in Code Section 48-8-82 shall be levied in any special district in
which:
(1)
Prior to January 1, 1980, a joint county and municipal sales and use tax was
levied pursuant to Ga. L. 1975, p. 984, Section 2 (as amended by Ga. L. 1975,
Ex. Sess., p. 1729, Section 1; Ga. L. 1976, p. 1019, Sections 1-13; Ga. L. 1977,
p. 1008, Section 1; Ga. L. 1978, p. 1429, Sections 1-3; Ga. L. 1978, p. 1460,
Sections 1-3; Ga. L. 1978, p. 1678, Section 1; Ga. L. 1978, p. 1695, Section 1;
Ga. L. 1979, p. 446, Section 1) or in which a referendum election had authorized
the levying of such a tax within the special district;
(2)
The tax provided for in Code Section 48-8-82 was actually collected during the
period of January 1, 1980, to January 1, 1989; and
(3)
There exists a qualified municipality which lies wholly or partially within the
special district and which:
(A)
Was a qualified municipality at the time of filing of the distribution
certificate most recently filed with the commissioner under Code Section
48-8-89; and
(B)
Was not assigned any percentage of the net proceeds of the tax under such
distribution certificate.
In
any special district which meets the criteria specified in this subsection, the
tax provided for in Code Section 48-8-82 shall be levied without regard to any
past defects in compliance with the procedures specified by this article for the
imposition of the tax.
(b)
A qualified municipality described in paragraph (3) of subsection (a) of this
Code section, for which receipt of a portion of the net tax proceeds was not
specified in the certificate most recently filed with the commissioner under
Code Section 48-8-89, may request the commissioner to thereafter
distribute
recalculate
the distribution of a portion of the net
tax proceeds to the qualified municipality as provided in this Code section.
Upon receipt of such a request, the commissioner shall thereafter, unless he
determines that the requesting municipality does not meet the criteria specified
in this Code section, give written notice of a new distribution formula to the
county which is conterminous with the special district, to the requesting
qualified municipality, and to each other qualified municipality within the
special district. Such new distribution formula shall be determined as
follows:
(1)
Begin with the percentages specified in the distribution certificate most
recently filed with the commissioner;
(2)
Assign to the requesting municipality a percentage of the net proceeds which is
equal to the total percentage of the net proceeds previously distributed to all
other qualified municipalities in the special district multiplied by a fraction,
the numerator of which is the population of the requesting municipality and the
denominator of which is the population of all qualified municipalities within
the special district;
(3)
Deduct the percentage of the net proceeds so assigned to the requesting
municipality from the percentages previously assigned to all other qualified
municipalities within the special district, such deductions to be pro rata on
the basis of population; and
(4)
Make no change in the percentage of the net proceeds previously distributed to
the county which is conterminous with the special district.
(c)
This new distribution formula shall be implemented at the earliest date deemed
administratively practicable
by the
commissioner, and the notice specified in
subsection (b) of this Code section shall include such date. This new
distribution formula shall remain in effect until a subsequent distribution
certificate is filed and becomes effective as provided in Code Section
48-8-89.
(d)
For the purpose of all population based calculations under this Code section,
only that portion of the population of a qualified municipality which is located
within the special district shall be computed."
SECTION
2-7.
Said
title is further amended by revising Code Section 48-8-104, relating to
administration by the state revenue commissioner of the homestead option sales
and use tax, as follows:
"48-8-104.
(a)
The sales and use tax levied pursuant to this article shall be exclusively
administered and collected
by the
commissioner for the use and benefit of
each county whose geographical boundary is conterminous with that of a special
district. The
provisions of Part 2 of Article 2 of Chapter 2 of this title shall be applicable
to the administration and collection of such tax. When such tax is administered
and collected by the commissioner, such
Such
administration and collection shall be accomplished in the same manner and
subject to the same applicable provisions, procedures, and penalties provided in
Article 1 of this
chapter.
The
except that
the sales and use tax provided in this
article shall be applicable to sales of motor fuels as prepaid local tax as that
term is defined by paragraph
(5.2)
(5.1)
of Code Section 48-8-2; provided, however, that all moneys collected from each
taxpayer by
the commissioner shall be applied first to
such taxpayer's liability for taxes owed the
state
jurisdiction
administering and collecting such tax.
Dealers shall be allowed a percentage of the amount of the sales and use tax due
and accounted for and shall be reimbursed in the form of a deduction in
submitting, reporting, and paying the amount due if such amount is not
delinquent at the time of payment. The deduction shall be at the rate and
subject to the requirements specified under subsections (b) through (f) of Code
Section 48-8-50.
(b)
Each sales and use tax return remitting sales and use taxes collected under this
article shall separately identify the location of each retail establishment at
which any of the sales and use taxes remitted were collected and shall specify
the amount of sales and the amount of taxes collected at each establishment for
the period covered by the return in order to facilitate the determination
by the
commissioner that all sales and use taxes
imposed by this article are collected and distributed according to situs of
sale.
(c)
The proceeds of the sales and use tax collected
by the
commissioner in each special district
under this article shall be disbursed as soon as practicable after collection as
follows:
(1)
One percent
of the amount collected
Where such tax
is administered and collected by the commissioner, 1 percent of the amount
collected shall be paid into the general
fund of the state treasury in order to defray the costs of administration;
and
(2)
Except for the
amount
or percentage provided in paragraph (1) of
this subsection and the amount determined under subsections (d) and (e) of this
Code section, the remaining proceeds of the sales and use tax shall be
distributed to the governing authority of the county whose geographical boundary
is conterminous with that of the special district; provided, however, that a
county and any qualified municipality shall be authorized by intergovernmental
agreement to waive the equalization amount otherwise required under subsections
(d) and (e) of this Code section and provide for a different distribution
amount. In the event of such waiver, except for the percentage provided in
paragraph (1) of this subsection, the remaining proceeds of the sales and use
tax shall be distributed to the governing authority of the county whose
geographical boundary is conterminous with that of the special district. As a
condition precedent for the authority to levy the sales and use tax or to
collect any proceeds from the tax authorized by this article for the year
following the first complete calendar year in which it is levied and for all
subsequent years except the year following the year in which the sales and use
tax is terminated under Code Section 48-8-106, the county whose geographical
boundary is conterminous with that of the special district shall, except as
otherwise provided in subsection (c) of Code Section 48-8-102, expend such
proceeds as follows:
(A)
A portion of such proceeds shall be expended for the purpose of funding capital
outlay projects as follows:
(i)
The governing authority of the county whose geographical boundary is
conterminous with that of the special district shall establish the capital
factor which shall not exceed .200 and, for a county in which a qualified
municipality is located, shall not be less than the level required by subsection
(d) of this Code section; therefore, at a minimum, the county shall set the
capital factor at a level that yields an amount of capital outlay proceeds that
is equal to or greater than the sum of all equalization amounts due qualified
municipalities and existing municipalities under subsection (e) of this Code
section; and
(ii)
Capital outlay projects shall be funded in an amount equal to the product of the
capital factor multiplied by the net amount of the sales and use tax proceeds
collected under this article during the previous calendar year, and this amount
shall be referred to as capital outlay proceeds in subsections (d) and (e) of
this Code section;
(B)
A portion of such proceeds shall be expended for the purpose of funding services
within the special district equal to the revenue lost to the homestead exemption
as provided in this Code section as follows:
(i)
The homestead factor shall be calculated by multiplying the quantity 1.000 minus
the capital factor times an amount equal to the net amount of sales and use tax
collected in the special district pursuant to this article for the previous
calendar year, and then dividing by the taxes levied for county purposes on only
that portion of the county tax digest that represents net assessments on
qualified homestead property after all other homestead exemptions have been
applied, rounding the result to three decimal places;
(ii)
If the homestead factor is less than or equal to 1.000, the amount of homestead
exemption created under this article on qualified homestead property shall be
equal to the product of the homestead factor multiplied times the net assessment
of each qualified homestead remaining after all other homestead exemptions have
been applied; and
(iii)
If the homestead factor is greater than 1.000, the homestead exemption created
by this article on qualified homestead property shall be equal to the net
assessment of each homestead remaining after all other homestead exemptions have
been applied; and
(C)
If any of such proceeds remain following the distribution provided for in
subparagraphs (A) and (B) of this paragraph and subsections (d) and (e) of this
Code section:
(i)
The millage rate levied for county purposes shall be rolled back in an amount
equal to such excess divided by the net taxable digest for county purposes after
deducting all homestead exemptions including the exemption under this article;
and
(ii)
In the event the rollback created by division (i) of this subparagraph exceeds
the millage rate for county purposes, the governing authority of the county
whose boundary is conterminous with the special district shall be authorized to
expend the surplus funds for funding all or any portion of those services which
are to be provided by such governing authorities pursuant to and in accordance
with Article IX, Section II, Paragraph III of the Constitution of this
state.
(d)(1)
The
commissioner
authority
administering and collecting the tax shall
distribute to the governing authority of each qualified municipality located in
the special district a share of the capital outlay proceeds calculated as
provided in this subsection and subsection (e) of this Code section which
proceeds shall be expended for the purpose of funding capital outlay projects of
such municipality.
(2)
Both the tax commissioner and the governing authority for the county in which a
qualified municipality is located shall cooperate with and assist the
commissioner in the calculation of the equalization amounts under subsection (e)
of this Code section and shall, on or before July 1 of each year, provide to the
commissioner and the governing authority of each qualified municipality written
certification of the following:
(A)
The capital factor set by the county for the current calendar year; provided,
however, that the capital factor may not exceed 0.200;
(B)
The total amount, if any, due to be paid to existing municipalities from the
capital outlay proceeds as required by any intergovernmental agreement between
the county and such municipalities;
(C)
The incorporated county millage rate in each qualified
municipality;
(D)
The net homestead digest for each qualified municipality;
(E)
The total homestead digest; and
(F)
The unincorporated county millage rate.
If
the tax commissioner and the governing authority of the county fail to provide
such certification on or before July 1, the commissioner shall not distribute to
such county,
nor shall such county expend, any
additional proceeds of the sales and use tax collected after July 1 unless and
until such certification is provided.
(3)
The commissioner shall then calculate the equalization amount due each qualified
municipality based on the certifications provided by the tax commissioner and
the governing authority of the county
and provide
such calculation to the tax commissioner and the governing authority. The
authority responsible for administering and collecting such tax
shall
and
pay such amount to the governing authority of each qualified municipality in six
equal monthly payments as soon as practicable during or after each of the last
six months of the current calendar year. In the event an existing municipality
that has entered into an intergovernmental agreement with a county at any time
before January 1, 2007, to receive capital outlay proceeds of the homestead
option sales and use tax and such intergovernmental agreement has become or does
become null and void for any reason, such existing municipality shall be treated
under this article the same as if it were a qualified municipality as defined in
paragraph (4) of Code Section 48-8-101 and therefore receive payment of
equalization amounts under this article as provided for under this article. The
commissioner
authority
responsible for administering and collecting such
tax shall distribute to the governing
authority of the county each month the net sales and use tax remaining after
payment of equalization amounts to the qualified municipalities.
(e)(1)
As used in this subsection, the term:
(A)
'Equalization amount' means for a qualified municipality the product of the
equalization millage times the net homestead digest for that qualified
municipality.
(B)
'Equalization millage' means for each qualified municipality the product of the
homestead factor calculated pursuant to division (c)(2)(B)(i) of this Code
section times the difference between the unincorporated county millage rate and
the incorporated county millage rate for that qualified
municipality.
(C)
'Incorporated county millage rate' means the millage rate for all ad valorem
taxes for county purposes levied by the county in each of the qualified
municipalities in the county.
(D)
'Net homestead digest' means for each qualified municipality the total net
assessed value of all qualified homestead property located in that portion of
the qualified municipality located in the county remaining after all other
homestead exemptions are applied.
(E)
'Total homestead digest' means the total net assessed value of all qualified
homestead property located in the county remaining after all other homestead
exemptions are applied.
(F)
'Unincorporated county millage rate' means the millage rate for all ad valorem
taxes for county purposes levied by the county in the unincorporated areas of
the county.
(2)
For illustration purposes, a hypothetical example of the calculation of the
equalization amount is provided below.
First,
calculate the homestead factor in accordance with division (c)(2)(B)(i) of this
Code section as follows:
|
|
(A)
Capital factor certified by county as required by subsection (d) of this Code
section
|
0.150
|
(B)
Net amount of sales and use tax collected in the special district pursuant to
this article for the previous calendar year
|
$
50 million
|
(C)
Taxes levied for county purposes on only that portion of the county tax digest
that represents net assessments on qualified homestead property after all other
homestead exemptions have been applied
|
$100
million
|
(D)
Calculation of homestead factor using figures above = [(1-.0150)($50
million/$100 million)]
|
.425
|
Next,
calculate the equalization amount in accordance with paragraph (1) of this
subsection as follows:
|
|
(E)
Unincorporated county millage rate
|
15.0
mills
|
(F)
Minus the incorporated county millage rate for qualified municipality
'Y'
|
(10.0
mills)
|
Difference:
|
=
5.0 mills
|
(G)
Times homestead factor (calculated above)
|
x
.425
|
(H)
Equals the equalization millage:
|
=
2.125 mills
|
(I)
Times net homestead digest for qualified
municipality
'Y'
|
$200
million
|
(J)
Equals the equalization amount payable to municipality 'Y'
|
$
425,000.00
|
(3)
In the event the total amount payable in a calendar year to all existing
municipalities as certified by the county pursuant to subparagraph (d)(2)(B) of
this Code section plus the total equalization amount payable to all qualified
municipalities in the special district exceeds the capital outlay proceeds
calculated based on a maximum capital factor of 0.200, the
commissioner
authority
responsible for administering and collecting such
tax shall pay to the governing authority
of each qualified municipality a share of such proceeds calculated as
follows:
(A)
Determine the capital outlay proceeds based on a maximum capital factor of
0.200;
(B)
Subtract the amount certified by the county as payable to existing
municipalities pursuant to subparagraph (d)(2)(B) of this Code section;
and
(C)
The remaining amount equals the portion of the capital outlay proceeds that may
be used by the commissioner to pay equalization amounts to qualified
municipalities.
The
commissioner shall calculate each qualified municipality's share of such
remaining amount by dividing the net homestead digest for each qualified
municipality by the total homestead digest for all municipalities.
(4)
In the event the incorporated county millage rate for a qualified municipality
is greater than the unincorporated county millage rate, no payment shall be due
from the governing authority of the qualified municipality to the governing
authority of the county.
(5)
In the event the amount of capital outlay proceeds exceeds the sum of the
equalization amounts due all qualified municipalities plus the total amount
certified under subparagraph (d)(2)(B) of this Code section as due all existing
municipalities, the commissioner shall distribute to each qualified municipality
a portion of such excess equal to the net homestead digest for such municipality
divided by the total homestead digest.
(6)
If any qualified municipality is located partially in the county then only that
portion so located shall be considered in the calculations contained in this
subsection."
SECTION
2-8.
Said
title is further amended by revising Code Section 48-8-113, relating to
administration by the state revenue commissioner of the county special purpose
local option sales tax, as follows:
"48-8-113.
A
tax levied pursuant to this part shall be exclusively administered and collected
by the
commissioner for the use and benefit of
the county and qualified municipalities within such special district imposing
the tax. The
provisions of Part 2 of Article 2 of Chapter 2 of this title shall be applicable
to the administration and collection of such tax. When such tax is administered
and collected by the commissioner, such
Such
administration and collection shall be accomplished in the same manner and
subject to the same applicable provisions, procedures, and penalties provided in
Article 1 of this
chapter.
The
except that
the sales and use tax provided in this
article shall be applicable to sales of motor fuels as prepaid local tax as that
term is defined by paragraph
(5.2)
(5.1)
of Code Section 48-8-2; provided, however, that all moneys collected from each
taxpayer by
the commissioner shall be applied first to
such taxpayer's liability for taxes owed the
state
jurisdiction
administering and collecting such tax; and
provided, further, that
the
commissioner
such
jurisdiction may rely upon a
representation by or in behalf of the county and qualified municipalities within
the special district or the Secretary of State that such a tax has been validly
imposed, and the
commissioner
and the commissioner's
collecting
jurisdiction and its agents shall not be
liable to any person for collecting any such tax which was not validly imposed.
Dealers shall be allowed a percentage of the amount of the tax due and accounted
for and shall be reimbursed in the form of a deduction in submitting, reporting,
and paying the amount due if such amount is not delinquent at the time of
payment. The deduction shall be at the rate and subject to the requirements
specified under subsections (b) through (f) of Code Section
48-8-50."
SECTION
2-9.
Said
title is further amended by revising Code Section 48-8-114, relating to return
requirements of such sales tax, as follows:
"48-8-114.
Each
sales tax return remitting taxes collected under this article shall separately
identify the location of each retail establishment at which any of the taxes
remitted were collected and shall specify the amount of sales and the amount of
taxes collected at each establishment for the period covered by the return in
order to facilitate the determination
by the
commissioner that all taxes imposed by
this article are collected and distributed according to situs of
sale."
SECTION
2-10.
Said
title is further amended by revising Code Section 48-8-115, relating to
disbursement of the proceeds of such tax, as follows:
"48-8-115.
(a)
The proceeds of the tax collected
by the
commissioner in each county within a
special district under this part shall be disbursed as soon as practicable after
collection as follows:
(1)
One percent
of the amount collected
Where such tax
is administered and collected by the commissioner, one percent of the amount
collected shall be paid into the general
fund of the state treasury in order to defray the costs of administration;
and
(2)
Except for the
amount
or percentage provided in paragraph (1) of
this Code section, the remaining proceeds of the tax shall be distributed to the
governing authority of the county within the special district imposing the tax
as specified in subsection (b) of this Code section.
(b)
The county within the special district shall distribute any such proceeds as
follows:
(1)
To the county governing authority and any qualified municipalities as specified
in an intergovernmental agreement. Where an intergovernmental agreement has
been entered into, the agreement shall, at a minimum, include the
following:
(A)
The specific capital outlay project or projects to be funded pursuant to the
agreement;
(B)
The estimated or projected dollar amounts allocated for each project from tax
proceeds from the tax authorized by this part;
(C)
The procedures for distributing proceeds from the tax authorized by this part to
qualified municipalities;
(D)
A schedule for distributing proceeds from the tax authorized by this part to
qualified municipalities which schedule shall include the priority or order in
which projects will be fully or partially funded;
(E)
A provision that all capital outlay projects included in the agreement shall be
funded from proceeds from the tax authorized by this part except as otherwise
agreed;
(F)
A provision that proceeds from the tax authorized by this part shall be
maintained in separate accounts and utilized exclusively for the specified
purposes;
(G)
Record-keeping and audit procedures necessary to carry out the purposes of this
part; and
(H)
Such other provisions as the county and participating municipalities choose to
address; or
(2)
Where an intergovernmental agreement has not been entered into pursuant to
paragraph (1) of this subsection, the county within the special district shall
distribute the proceeds of the tax authorized by this part as
follows:
(A)(i)
To the governing authority of the county for one or more level one county-wide
projects specified by the governing authority of the county in the ordinance or
resolution required by subsection (a) of Code Section 48-8-111; provided,
however, that any tax levied under this part that funds level one county-wide
projects where an intergovernmental agreement has not been entered into pursuant
to paragraph (1) of this subsection shall be levied for a five-year period. In
the event that any or all level one county-wide projects are estimated to cost
an amount which exceeds the proceeds projected to be collected during a 24 month
period of the levy of the tax, the tax shall be levied for a six-year
period.
(ii)
In the event that no level one county-wide project is included in the ordinance
or resolution required by subsection (a) of Code Section 48-8-111, to the
governing authority of the county for one or more level two county-wide projects
specified by the governing authority of the county in the ordinance or
resolution required by subsection (a) of Code Section 48-8-111. In the event no
level one county-wide project is included in the ordinance or resolution
required by subsection (a) of Code Section 48-8-111 and the governing authority
of the county has specified one or more municipal projects as level two
county-wide projects in the ordinance or resolution required by subsection (a)
of Code Section 48-8-111, to the governing authority of the appropriate
municipality or municipalities for such level two county-wide projects specified
in the ordinance or resolution required by subsection (a) of Code Section
48-8-111. The total estimated cost of all level two county-wide projects
specified under this division shall not exceed 20 percent of the proceeds
projected to be collected during the period specified in the ordinance or
resolution required by subsection (a) of Code Section 48-8-111; or
(B)
In the event that no county-wide project is included in the resolution or
ordinance calling for the imposition of the tax or in the event that tax
proceeds exceed that amount required to fund the county-wide project or
projects, the remaining proceeds shall be distributed in the following
manner:
(i)
As specified in an intergovernmental agreement other than the agreement
specified in paragraph (1) of this subsection. The intergovernmental agreement
shall include, at a minimum, the information required in paragraph (1) of this
subsection; or
(ii)
To the qualified municipalities within the special district based upon the ratio
that the population of each qualified municipality bears to the total population
of the county within the special district. If any qualified municipality is
located in more than one county, only that portion of its population that is
within the special district shall be counted. The remainder of such proceeds
shall be distributed to the governing authority of the county within the special
district. Capital outlay projects included in the referendum ballot by the
county or any qualified municipalities within the special district shall be
based upon the anticipated proceeds and distribution of the tax. The governing
authority of the county within the special district shall distribute all
proceeds received by the county for the tax levied pursuant to this part to the
qualified municipalities within the special district on a monthly basis where
proceeds are distributed in accordance with this division."
SECTION
2-11.
Said
title is further amended by revising Code Section 48-8-141, relating to the
imposition and collection of the sales tax for educational purposes, as
follows:
"48-8-141.
Except
as otherwise expressly provided in Article VIII, Section VI, Paragraph IV of the
Constitution of Georgia, the sales tax for educational purposes which may be
levied by a board of education of a county school district or concurrently by
the board of education of a county school district and the board of education of
each independent school district located within such county, shall be imposed
and levied by such board or boards of education and collected
by the
commissioner on behalf of such board or
boards of education in the same manner as provided for under Part 1 of this
article and the provisions of Part 1 of this article in particular, but without
limitation, the provisions regarding the authority of the commissioner to
administer and collect this tax, retain
the 1
percent
any
agreed administrative fee, and promulgate
rules and regulations governing this tax shall apply equally to such board or
boards of education."
SECTION
2-12.
Said
title is further amended by revising Code Section 48-8-204, relating to
administration and collection of the water and sewer projects and costs tax, as
follows:
"48-8-204.
A
tax levied pursuant to this article shall be exclusively administered and
collected
by the
commissioner for the use and benefit of
the municipality imposing the tax.
The provisions
of Part 2 of Article 2 of Chapter 2 of this title shall be applicable to the
administration and collection of such tax. When such tax is administered and
collected by the commissioner, such
Such
administration and collection shall be accomplished in the same manner and
subject to the same applicable provisions, procedures, and penalties provided in
Article 1 of this
chapter.
except that
the
The
sales and use tax provided in this article shall be applicable to sales of motor
fuels as prepaid local tax as that term is defined by paragraph
(5.2)
(5.1)
of Code Section 48-8-2; provided, however, that all moneys collected from each
taxpayer by
the commissioner shall be applied first to
such taxpayer's liability for taxes owed the
state
jurisdiction
administering and collecting such tax; and
provided, further, that
the
commissioner
such
jurisdiction may rely upon a
representation by or in behalf of the municipality or the Secretary of State
that such a tax has been validly imposed, and the
commissioner
and the commissioner's
collecting
jurisdiction and its agents shall not be
liable to any person for collecting any such tax which was not validly imposed.
Dealers shall be allowed a percentage of the amount of the tax due and accounted
for and shall be reimbursed in the form of a deduction in submitting, reporting,
and paying the amount due if such amount is not delinquent at the time of
payment. The deduction shall be at the rate and subject to the requirements
specified under subsections (b) through (f) of Code Section
48-8-50."
SECTION
2-13.
Said
title is further amended by revising Code Section 48-8-205, relating to the
identification and location of retail establishments for sales and use tax
return purposes, as follows:
"48-8-205.
Each
sales and use tax return remitting sales and use taxes collected under this
article shall separately identify the location of each retail establishment at
which any of the sales and use taxes remitted were collected and shall specify
the amount of sales and the amount of taxes collected at each establishment for
the period covered by the return in order to facilitate the determination
by the
commissioner that all sales and use taxes
imposed by this article are collected and distributed according to situs of
sale."
SECTION
2-14.
Said
title is further amended by revising Code Section 48-8-206, relating to
disbursement of proceeds of the water and sewer projects and costs tax, as
follows:
"48-8-206.
The
proceeds of the tax collected
by the
commissioner in each municipality under
this article shall be disbursed as soon as practicable after collection as
follows:
(1)
One percent
of the amount collected
Where such tax
is administered and collected by the commissioner, one percent of the amount
collected shall be paid into the general
fund of the state treasury in order to defray the costs of administration;
and
(2)
The remaining proceeds of the tax shall be distributed to the governing
authority of the municipality imposing the tax."
PART
III
SECTION 3-1.
SECTION 3-1.
All
laws and parts of laws in conflict with this Act are repealed.