Larry Ramsey (184)
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Date of Last Recorded Action: 5/8/2018

HB 0004 SupportConservation Use Valuation Assessments (CUVA) - Effect of Delinquent Taxes Jason Spencer
1/25/2017 House - House Second Readers Ways and Means -
2017/01/27-Report 2017/02/10 - Report Larry Ramsey Property Tax
This bill amends OCGA 48-5-7.4 and provides for 2 new requirements for Conservation Use Valuation Assessment (CUVA) of property: 1) property owners cannot apply for or renew a CUVA covenant if delinquent on any taxes owed in the county where the property lies, until those taxes are paid; and 2) if an owner becomes delinquent on county taxes while a CUVA covenant is in effect, that delinquency constitutes a breach of the covenant.
HB 0056 NeutralEquipment Rental Leases - Property tax recovery fees Ron Stephens
2/22/2017 House Withdrawn, Recommitted Transportation -
Business and Occupation Tax Larry Ramsey Property Tax

 This bill provides for a 'property tax recovery fee' on the rental of construction, industrial, maritime, or mining equipment that is rented without a driver or operator. While the definition in subsection (a) and the internal references are all to a 'fee', subsection (f) states that this charge is a tax.

The 'fee' is in the amount of 1.5% of the total rental charge (minus some exclusions) and applies to lease agreements which are either: 1) 365 days or less; or 2) for an open or unspecified period of time. The 'fee' is purportedly to pay the lessor's (rental company's) property tax liability on rental equipment. However, if the lessor collects more than the amount of that property tax liability, the excess amount plus any interest, goes to the state and not to local government. The 'fee' commences January 1, 2018, and ceases December 31, 2022.

HB 0059 NeutralIncome Tax Credits for Certified Historic Structures Ron Stephens
3/29/2018 House - House Disagreed Senate Amend or Sub Ways & Means Finance
2017/01/27-Report 2018/03/16 Report Econ. Dev. & Transportation Economic Development General County Government
Land Use/Zoning Larry Ramsey Revenue & Finance
This legislation changes the income tax credit for rehabilitation of historic structures. As amended in the Senate, this bill would increase the maximum the tax credit to $40 million in any year for a certified historic structure. The bill would prohibit the sale or transfer to other parties.
HB 0061 SupportSales Tax on Internet and Out of State Retailers Jay Powell
1/1/2019 Effective Date Ways & Means Finance
2017/02/10 - Report 2017/02/17-Report 2017/03/06 - Report 2017/03/24 - Report 2018/02/02 Report
Larry Ramsey Sales Tax-Local

This bill relates to the recurring issue of collecting sales tax on internet sales and other sales by out of state retailers. This bill creates a new vendor classification, 'delivery retailer', defined as a retailer that either collects more than $250,000.00 from retail sales to be delivered in Georgia or that conducts more than 200 such sales. A delivery retailer must 1) either collect and remit sales tax to the state or 2) notify the purchaser that the purchaser is required to file a sales and use tax return. In the second situation, the delivery retailer is also required to send to each purchaser (and copy the Department of Revenue) a tax statement listing purchase price, date of purchase, and other information. These changes would become effective in January of 2019.

HB 0062 SupportInternet and Out-of-State Retail Sales - Definition of "Dealer" and related Court Proceedings Jay Powell
1/24/2017 House Withdrawn, Recommitted Ways & Means -
Civil Procedure General County Government Government Immunity Larry Ramsey Revenue & Finance
Sales Tax-Local
This bill is a companion bill to HB 61. For sales tax purposes, the definition of "dealer" is amended to add two categories of retailers: 1) any retailer that obtains gross revenues of over $250,000 in a year from sales of tangible personal property (whether delivered physically or electronically) in Georgia, and 2) any retailer that conducts 200 or more such sales in a calendar year. The bill would authorize the Department of Revenue to bring court action to determine whether a company is a "dealer" as defined above, and would also authorize direct appeals of trial court decisions on that issue.
HB 0063 NeutralHealth Insurance - Mandatory Commissions for Agents for Certain Policies Shaw Blackmon
1/24/2017 House Second Readers Insurance -
General County Government Health and Human Services Insurance Insurance Larry Ramsey
This legislation requires health insurance providers to pay 4% to 5% of premium to the agents who sell the insurance for smaller employers -- those employing less than 50 individuals. This may affect smaller counties in thier role as employers if those premiums exceed the current agent compensation structure and if those costs are passed along to counties (and employees) in the form of higher premiums.
HB 0064 NeutralHealth Insurance - Mandatory and Non-Discriminatory Commissions to Agents Shaw Blackmon
7/1/2018 Effective Date Insurance Insurance and Labor
General County Government Health and Human Services Insurance Insurance Larry Ramsey
This bill requires health insurance providers to pay agents selling their insurance a commission and to do so in a non-discriminatory fashion. No specifice commission structure is specified. 
HB 0069 Support"Less Developed Area" Tax Credits - Reporting Requirements Paulette Braddock
1/25/2017 House Second Readers Ways & Means -
2017/01/27-Report Econ. Dev. & Transportation Economic Development Larry Ramsey Revenue & Finance
This bill requires the state revenue commissioner to prepare a report regarding the income tax credit for business enterprises in counties designated as less developed areas. That existing program allows higher income tax credits for the least developed counties. The reports called for in this bill are to be made for 2019-2024 and are to specify items such as the number of employers claiming the credit, the number and value of credits, and estimated economic impact.
HB 0070 Support"Less Developed Area" Tax Credits - Classification Change for Counties with High Levels of Commuters Paulette Braddock
1/25/2017 House Second Readers Ways & Means -
2017/01/27-Report Econ. Dev. & Transportation Economic Development Larry Ramsey Revenue & Finance
This bill redesignates any county to a lower economic development tier when at least 70 percent of the county's workforce commutes outside the county for work. The effect of this change is that businesses creating jobs within a county meeting this percentage would be entitled to higher income tax credits that would otherwise apply.
HB 0073 SupportRevitalization Zone Income Tax Credits Penny Houston
5/8/2017 Effective Date Ways & Means Finance
2017/01/27-Report Econ. Dev. & Transportation Economic Development Larry Ramsey Revenue & Finance
This bill provides an income tax credit to businesses that establish new locations within revitalization zones designated by the Commissioners of the Department of Community Affairs and Department of Economic Development.  To be eligible for revitalization zone status, counties and/or cities must have a population of less than 15,000 and must show economic distress based upon poverty rate, downtown area vacancies or blight.  Additionally, the county and/or city must identify a concentration of historic commercial structures, a feasibility study or market analysis identifying business activities to be supported, and a master or strategic plan to assist private and public investment. 
HB 0085 NeutralForest Land Conservation Valuation - Appraisal Methodology Jay Powell
1/1/2019 Effective Date Ways & Means Finance
2017/01/27-Report 2017/02/03-Report 2017/02/24 - Report 2017/03/06 - Report 2018/02/23 Report
2018/03/23 Report Larry Ramsey Property Tax Revenue & Finance
The substitute version of this bill changes the method of valuation of forest land conservation property by uncoupling that valuation from 2008 values as existing law provides. Instead, the valuation would first change to 2016 values and then reset every 3 years thereafter. In addition, this bill creates a new appraisal methodology for valuation of non-covenant timberland property (defined as property with the primary purpose of commercial timber production).The Department of Revenue (DOR) will develop a methodology each year for valuing such property via actual income data for such properties. However, the resulting values could not be less than 175% of the corresponding FLPA value for that property. DOR is allowed to withhold 3 percent administrative fee from FLPA assistance grants to counties, cities, or school districts. The bill is contingent upon ratification of an enabling constitutional amendment, HR 51. Local assessors and taxpayers would have the right to appeal DOR's appraisal methodology.
HB 0093 NeutralSale and Use Tax Refunds - No Interest Payable John Corbett
3/29/2018 Senate - Senate Conference Committee Appointed 56th, 52nd, 30th Ways & Means Finance
2017/01/27-Report 2017/02/03-Report 2017/03/06 - Report 2017/03/24 - Report 2018/03/16 Report
2018/03/23 Report Larry Ramsey Revenue & Finance Sales Tax-Local
This bill changes refund procedures for purchasers with a certificate or exemption letter from the state revenue commissioner. If the certificate has been obtained but not used prior to a purchase, any refund of sales tax is made without interest. Under present law, no interest is due on refunds only if a certificate had not been obtained and used prior to a purchase. As amended, this bill adds requirements for certain large purchasers who may directly pay sales tax rather than pay sales tax to their vendors. The Senate added the text of SB 378 (Measuring Success Act) and SB 432 (repeal of certain tax exemptions). 
HB 0115 EvaluatingTaxi and Limousine Services - Vehicle Decals Alan Powell
1/26/2017 House Second Readers Ways & Means -
2017/01/27-Report Larry Ramsey Revenue & Finance Sales Tax-Local
This bill redefines the term 'for hire vehicle' to include limousine carriers and tax services and to exclude ride share networks and ride share network drivers. Beginning July 1, 2017, 'for hire vehicles' will pay an annual $300.00 decal fee, in lieu of the current master license fees for such services. This bill would maintain the current state (57%) and local (43%) split of such fees. Fares generated from passengers in 'for hire vehicles' displaying the decal will not be subject to state or local sales tax.
HB 0117 InactiveSales and Use Taxes - Voluntary Contributions for Admission to Events not Taxable Sam Watson
5/1/2017 House Date Signed by Governor Ways & Means Finance
2017/01/27-Report Larry Ramsey Revenue & Finance Sales Tax-Local
This bill changes the definition of 'retail sale' for purposes of sales and use taxation by excluding from the definition a voluntary contribution for admission to places of amusement, sports, or entertainment.
HB 0118 NeutralFantasy Contests Act Trey Kelley
3/27/2018 Senate - Senate Tabled Ways & Means Regulated Industries and Utilities
Larry Ramsey Revenue & Finance Sales Tax-Local

This bill would authorize and regulate fantasy sports leagues, including the payment of registration fees by fantasy contest operators to the Department of Revenue. Entry fees for participation in fantasy leagues would be exempt from sales taxes.

HB 0125 OpposeSales and Use Taxes - Exemption for Equipment for Boat Repairs/Maintenance Exceeding $500,000 Ron Stephens
7/1/2017 Effective Date Ways & Means Finance
2017/01/27-Report 2017/03/17 - Report 2017/03/24 - Report Larry Ramsey Revenue & Finance
Sales Tax-Local
As amended in the Senate Finance Committee, this bill caps the maximum sales tax on equipment, etc. for boat repairs at $35,000. Annual reporting would be required on the economic impacts of businesses qualifying for sales tax exemptions over this amount. This legislation would sunset in 2020.
HB 0145 NeutralSales and Use Taxes - Jet Fuel Sales at Qualifying Airport John Carson
3/30/2017 House Withdrawn, Recommitted Ways & Means -
2017/01/27-Report Airports Larry Ramsey Revenue & Finance Sales Tax-Local
This bill provides an exemption from sales tax of jet fuel sales at a "qualifying airport" (defined so as to only include Hartsfield-Jackson International Airport) to the extent such fuel is consumed outside of Georgia. The bill establishes that, for purposes of this exemption, all fuel for intrastate flights is consumed in Georgia, and 55% of fuel for interstate flights is consumed in Georgia. This limited exemption applies only to state sales and use taxes, and not to local sales and use taxes.
HB 0181 SupportSales and Use Taxes - Availability of Information to Local Governments Jodi Lott
1/25/2018 Senate - Senate Committee Favorably Reported Ways & Means Finance
2017/02/03-Report 2017/02/24 - Report 2017/03/06 - Report 2017/03/10 - Report 2017/03/24 - Report
2018/01/26 Report Larry Ramsey Revenue & Finance Sales Tax-Local

This bill provides a mechanism by which the governing authority of a county or municipality can access sales and use tax information from the Department of Revenue (DOR). Present law prohibits DOR from disclosing tax information even to other governments. Under the substitute version of this bill, the governing authority appoints a designated officer or official  who can request a report from DOR regarding identifying information on those vendors within that local jurisdiction who are currently remitting sales tax reports (actual sales tax numbers would not be obtainable). The designated officer could additionally request DOR to verify that sales tax receipts from particular vendors are accurately being remitted to the appropriate jurisdiction. The information retains its confidential status and is not subject to the Open Records Act. The information may be discussed by the governing authority in executive session. Disclosure of such confidential information by a local official is punishable as a misdemeanor.

The text of this bill was also added to SB 216. 

HB 0195 OpposeAd Valorem Tax Exemption - Expansion for Property of Charities Brett Harrell
3/29/2018 Senate - Senate Passed/Adopted By Substitute Ways & Means Finance
2017/02/03-Report Health and Human Services Larry Ramsey Property Tax Revenue & Finance

This bill would expand the property tax exemption for property owned by charitable organizations. Presently, buildings on such property must be "exclusively" used for charitable purposes. This bill would remove that exclusivity requirement, meaning that such buildings could be used for other purposes, including income-generating activities. As originally introduced, this bill would expand the property tax exemption only for homes for the mentally disabled. 

HB 0196 OpposeProperty Tax Assessment - Income Approach, Low-Income Housing, and Mental Health Facilities Matt Dollar
7/1/2017 Effective Date Ways & Means Finance
Larry Ramsey Property Tax Revenue & Finance
In its original form, this bill would have excluded musical royalties for state income-tax purposes. On the last day of the legislative session, that language was removed in favor of language from four unrelated property tax bills: HB 325, HB 285, HB 195, and HB 209. Section 1 of the revised HB 196 incorporates the former HB 325 and HB 285, which (respectively) 1) require tax assessors to consider property-specific income data (if supplied by the owner) and to utilize an income approach valuation if data is available, and 2) limit tax assessors' use of low-income housing tax credits in valuing properties that receive such credits. Section 2 of the revised HB 196 provides that mental health facilities owned by limited liability companies that in turn are owned by tax-exempt corporations are exempt from property taxes in the same manner as such facilities directly owned by tax-exempt corporations. Section 3 of the revised HB 196 allows for retroactive application for property tax exemptions for disabled veterans, where such veterans receive a retroactive determination of disability from the U.S. Dept. of Veterans Affairs. Such disabled veterans would be permitted to seek tax refunds for up to three years of such retroactive period.
HB 0201 NeutralMotor Fuel Tax - Reestablish Exemptions for School Buses and Mass Transit Buses Ron Stephens
2/2/2017 House Second Readers Ways & Means -
Larry Ramsey Revenue & Finance Sales Tax-Local Transportation Funding
This bill converts three temporary exemptions from motor fuel tax into permanent exemptions. The exemptions, which had expired on June 30, 2015, are for public mass transit, public campus transportation systems, and school buses. As drafted, it affects only the state motor fuel tax.
HB 0203 NeutralBreach of Restrictive Covenants - Statute of Limitation Brian Strickland
1/8/2018 Senate - Senate Recommitted Judiciary Judiciary
Larry Ramsey Property Tax Revenue & Finance

This legislation alters various provisions regarding private restrictive covenants on land, including dictating circumstances under which control of such development may transfer to the unit/lot owners for failures on the part of the developer (for example, failure to pay property taxes for two or more years). 

The text of this bill was added to SB 46. 

HB 0204 OpposeProperty Tax Bills - Not to Include Other Fees on Tax Bill Brett Harrell
1/8/2018 Senate - Senate Recommitted Ways & Means Finance
2017/02/03-Report 2017/02/10 - Report 2017/02/17-Report 2017/03/06 - Report 2017/03/24 - Report
Larry Ramsey Property Tax Revenue & Finance

As amended by the author before the Senate Finance Committee, this bill would prohibit the placement on property tax bills of nontax-related fees and assessments, unless that fee or assessment is established via the creation of a special tax district. Regardless of method of establishment of such fees, however, this bill would prohibit the filing of liens against property for nonpayment of fees or assessments -- only unpaid property taxes could result in a lien. As a result, this bill would indirectly repeal existing law authorizing the filing of liens for unpaid sanitation and water fees/bills.

While the bill’s author maintains that placing such fees on property tax bills exposes the property owner to potential liens and losing of their homes due to unpaid fees, examples of that happening have not been provided. 

In contrast, placing fees on property tax bills provides convenience to citizens, lowers counties’ administrative costs, and results in higher collection rates. Because experience has shown that billing fees separately can significantly impact collections, counties could be faced with either raising fees for those who do pay in order to continue providing vital services, or shift those fees to property taxes. In addition, for those counties that currently do include fees on property tax bills, separating those billings will likely result in substantial administrative costs. More importantly, the loss of the ability to file liens would mean that counties would have to sue citizens for unpaid fees or raise fees on those citizens who do pay their bills.

ACCG believes that the decision on whether to bill separately or collectively for taxes and fees is best left to local officials, who are better positioned to respond to the specific desires of their citizens.

 As amended in the Senate Finance Committee, the above subject was removed and replaced with unrelated language exempting non-profit organizations from the $5 transporation surcharge for hotel/motel stays.

HB 0209 NeutralDisabled Veteran Homestead Exemptions Lee Hawkins
1/8/2018 Senate - Senate Recommitted Ways & Means Finance
2017/02/03-Report Larry Ramsey Property Tax Revenue & Finance

This bill entitles a veteran who gets a final determination of disability letter containing a retroactive period of eligibility to get a refund of those ad valorem taxes paid that would otherwise have been exempt had the disabled status been in effect during the retroactive period, up to a maximum of three years under OCGA 48-5-380.

The text of this bill was added to HB 196. 

HB 0225 OpposeSales and Use Taxes - Ride Share Networks Jay Powell
1/8/2018 Senate - Senate Recommitted Ways & Means Finance
2017/02/03-Report 2017/03/06 - Report 2017/03/24 - Report Larry Ramsey Revenue & Finance
Sales Tax-Local
As originally introduced, this bill would have applied sales and use taxes to ride share networks (such as Uber) as well as limousine and taxi services. As amended in a Senate committee, however, HB 225 would exempt all such ride services from sales and use taxes.
Green background on status indicates a bill has been acted on the last recorded legislative day.








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