Bill Text: GA SB332 | 2011-2012 | Regular Session | Introduced
Bill Title: County Sales/Use Tax; expand the matters included in annual reporting of the expenditure of certain special purpose local option sales tax proceeds
Spectrum: Partisan Bill (Republican 6-0)
Status: (Passed) 2012-07-01 - Effective Date [SB332 Detail]
Download: Georgia-2011-SB332-Introduced.html
12 SB332/AP
Senate
Bill 332
By:
Senators Ligon, Jr. of the 3rd, McKoon of the 29th, Loudermilk of the 52nd,
Albers of the 56th, Hill of the 32nd and others
AS
PASSED
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 that retailers may under certain
circumstances advertise that the retailer will pay the purchaser's sales and use
tax on a transaction; to amend Article 3 of Chapter 8 of Title 48 of the
Official Code of Georgia Annotated, relating to county sales and use tax, so as
to expand the matters which are included in annual reporting of the expenditure
of certain special purpose local option sales tax proceeds; to provide for
enforcement actions by the Attorney General; to amend Article 6 of Chapter 13 of
Title 48 of the Official Code of Georgia Annotated, as enacted by Section 5-4 of
HB 386 in the 2012 regular session of the General Assembly, relating to a local
excise tax on energy used in manufacturing, to provide for certain procedures to
be used to implement a local excise tax on energy; to provide for effective
dates; 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 revising Code Section 48-8-36, relating to prohibition
of advertising by dealer of his or her assumption of payment of tax, as
follows:
"48-8-36.
No
person engaged in making retail sales shall advertise or represent to the public
in any manner directly or indirectly that he
or
she will absorb all or any part of the tax
or that he or
she will relieve the purchaser of the
payment of all or any part of the tax imposed by this article
unless:
(1)
The retailer includes in the advertisement that any portion of the tax not paid
by the purchaser will be remitted on behalf of the purchaser by the retailer;
and
(2)
The retailer furnishes the purchaser with written evidence that the retailer
will be liable for and pay any tax the purchaser was relieved from paying under
this Code section.
If
a retailer advertises that any portion of the tax not paid by the purchaser will
be remitted on the purchaser's behalf by the retailer, the retailer shall be
solely liable for and shall pay that portion of the tax. If a dealer or
retailer complies with the provisions of this Code section and pays the absorbed
tax over to the commissioner as provided by law, the dealer or retailer shall be
deemed to have complied with the provisions of this article requiring collection
of the tax from the purchaser or
consumer."
SECTION
2.
Article
3 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating
to county sales and use tax, is amended by revising Code Section 48-8-122,
relating to record of projects on which tax proceeds are used and annual
reporting and newspaper publication of report, as follows:
"48-8-122.
The
governing authority of the county and the governing authority of each
municipality receiving any proceeds from the tax under this part or under
Article 4 of this chapter shall maintain a record of each and every project for
which the proceeds of the tax are used. Not later than December 31 of each year,
the governing authority of each local government receiving any proceeds from the
tax under this part shall publish annually, in a newspaper of general
circulation in the boundaries of such local government
and in a
prominent location on the local government website, if such local government
maintains a website, a simple,
nontechnical report which shows for each project or purpose in the resolution or
ordinance calling for imposition of the tax the original estimated cost, the
current estimated cost if it is not the original estimated cost, amounts
expended in prior years,
and
amounts expended in the current
year, any
excess proceeds which have not been expended for a project or purpose, estimated
completion date, and the actual completion cost of a project completed during
the current year. In the case of road,
street, and bridge purposes, such information shall be in the form of a
consolidated schedule of the total original estimated cost, the total current
estimated cost if it is not the original estimated cost, and the total amounts
expended in prior years and the current year for all such projects and not a
separate enumeration of such information with respect to each such individual
road, street, or bridge project. The report shall also include a statement of
what corrective action the local government intends to implement with respect to
each project which is underfunded or behind schedule
and a
statement of any surplus funds which have not been expended for a project or
purpose."
SECTION
3.
Said
article is further amended by adding a new Code section to read as
follows:
"48-8-124.
The
superior courts of this state shall have jurisdiction to enforce compliance with
the provisions of this part, including the power to grant injunctions or other
equitable relief. In addition to any action that may be brought by any person or
entity, the Attorney General shall have authority to bring enforcement actions,
either civil or criminal, in his or her discretion as may be appropriate to
enforce compliance with this
part."
SECTION
4.
Article 6 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, as enacted by Section 5-4 of HB 386 in the 2012 regular session of the General Assembly, relating to a local excise tax on energy used in manufacturing, is amended by revising Code Section 48-13-115, relating to the implementation of the excise tax, as follows:
Article 6 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, as enacted by Section 5-4 of HB 386 in the 2012 regular session of the General Assembly, relating to a local excise tax on energy used in manufacturing, is amended by revising Code Section 48-13-115, relating to the implementation of the excise tax, as follows:
"48-13-115.
(a)(1)
Within 30 days following the meeting required under Code Section 48-13-113, if
the governing authority of the county within the special district fails or
refuses to enter into an intergovernmental agreement with the governing
authority of each municipality wishing to participate in such excise tax, then
the governing authority of each municipality wishing to levy the excise tax
shall be authorized to adopt an ordinance levying the excise tax within the
corporate limits of such municipality. If a county elects not to participate in
such excise tax by not signing such agreement, then the county shall not receive
any proceeds from the excise tax. The proceeds of such excise tax shall be
deposited in the general fund of each municipality.
(2)
If, subsequent to the levy of an excise tax by a municipality under paragraph
(1) of this subsection, a county determines to commence proceedings for the
imposition of the excise tax under this article, then proceedings for such
imposition shall commence in the same manner as otherwise provided under Code
Section 48-13-113. Except as to a municipality that levies a water and sewer
projects and costs tax pursuant to Article 4 of Chapter 8 of this title, if a
county complies with the requirements of this article and enacts an ordinance
imposing the excise tax, the excise tax levied by such municipality shall cease
on the day immediately prior to the day the new tax levied by the county
commences. If such municipality elects not to participate, its current excise
tax under this article shall terminate on the date the county's tax levy becomes
effective, and it shall not receive any proceeds under the county
levy.
(b)(1)
If a municipality located within a special district where the excise tax is
imposed by the county is not participating in such excise tax and is not
receiving proceeds of that excise tax, the governing authority of that
nonparticipating municipality may give written notice to the governing authority
of the county and the governing authority of each participating municipality
within the special district of its decision to opt in to the existing
intergovernmental agreement. Within 60 days of the date of such notice, an
amended intergovernmental agreement shall be executed by the governing authority
of the municipality exercising such opt in and the governing authorities of the
county and each currently participating municipality.
(2)
Notwithstanding the provisions of paragraph (1) of subsection (a) of Code
Section 48-13-116, when an amended intergovernmental agreement is executed
pursuant to paragraph (1) of this subsection, the revised distribution of
proceeds thereunder shall not become effective until the first day of the first
month which is at least 12 months after the execution of such amended
intergovernmental agreement. The distribution of proceeds of the excise tax
shall continue under the prior intergovernmental agreement until the date
provided for in this paragraph.
(c)
Any county that desires to have an excise tax under this article levied county
wide within the special district commencing January 1, 2013, shall deliver the
written notice pursuant to Code Section 48-13-113 no later than September 1,
2012."
SECTION
5.
Said
article is further amended by revising Code Section 48-13-116, as enacted by
Section 5-4 of HB 386 in the 2012 regular session of the General Assembly,
relating to procedures and limitations on the local excise tax on energy, as
follows:
"48-13-116.
(a)(1)
Except as otherwise provided in Code Section 48-13-115, an excise tax imposed
under this article shall become effective on the first day of the next
succeeding month following adoption of the ordinance unless otherwise specified
in the intergovernmental agreement required by subsection (a) of Code Section
48-13-114, except that no such tax shall be imposed prior to January 1,
2013.
(2)
If services are regularly billed on a monthly basis, however, the excise tax
shall become effective with respect to and the tax shall apply to services
billed on or after the effective date specified in paragraph (1) of this
subsection.
(b)
The excise tax shall cease to be imposed on the first day of the next succeeding
calendar quarter which begins more than 80 days after the adoption date of an
ordinance terminating the excise tax.
(c)
At no time shall more than a single 2 percent excise tax under this article be
imposed within a special district or a municipality, except that in the event a
municipality levies a water and sewer projects and costs tax pursuant to Article
4 of Chapter 8 of this title, a single 3 percent excise tax may be imposed
within such municipality.
(d)
Following the termination of an excise tax under this article, the governing
authority of a county within a special district or the mayor or chief elected
official of a municipality in the special district in which an excise tax
authorized by this article is in effect may initiate proceedings for the
reimposition of a tax under this article in the same manner as provided in this
article for the initial imposition of such
tax."
SECTION
6.
(a)
Except as provided in subsection (b) of this section, this Act shall become
effective on July 1, 2012.
(b) Sections 4 and 5 of this Act shall become effective on January 1, 2013.
(b) Sections 4 and 5 of this Act shall become effective on January 1, 2013.
SECTION
7.
All
laws and parts of laws in conflict with this Act are repealed.