HB 0008 |
Neutral | Sales Tax Exemption on Menstrual Products |
Debbie Buckner |
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|
1/29/2020 |
House Withdrawn, Recommitted |
Ways and Means |
- | - |
|
|
| This legislation exempts state and local sales tax on the purchase of menstrual products. |
HB 0034 |
Support | Qualifications and Removal of Development Authority Directors |
Rhonda Burnough |
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|
4/2/2019 |
House Withdrawn, Recommitted |
Governmental Affairs |
- | - |
|
|
| This legislation authorizes licensed business owners paying property taxes to be a development authority director without living in the county or city that created the authority. It also authorizes directors to be removed by the governing authority for cause. |
HB 0035 |
Neutral | Sales Tax Exemption on Poultry Diagnostic and Disease Monitoring Services |
Sam Watson |
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|
7/1/2019 |
Effective Date |
Ways and Means |
Finance |
- |
|
|
| This legislation exempts state and local sales tax on poultry diagnostic and disease monitoring services provided by a nonprofit 501(c)(5) organization. |
HB 0065 |
Support | Cloud Based Services Eligible for SPLOST |
Eddie Lumsden |
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|
1/30/2019 |
House Second Readers |
Ways and Means |
- | - |
|
|
| This legislation adds cloud based software services to the list of eligible types of capital projects in the Special Purpose Local Option Sales Tax Law. |
HB 0085 |
Support | Organ Procurement Organizations Sales Tax Exemption |
Penny Houston |
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|
4/2/2019 |
House Disagreed Senate Amend or Sub |
Ways and Means |
Finance |
- |
|
|
| This bill would grant a sales tax exemption to nonprofit organ procurement organizations, similar to the existing to the sales tax exemption for blood banks. The text of this bill was added to SB 104. |
HB 0101 |
Neutral | Expand Sales Tax Exemption on All-terrain Vehicles |
Jason Ridley |
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|
7/1/2019 |
Effective Date |
Ways and Means |
Finance |
- |
|
|
| This legislation would expand the sales tax exemption on 4-wheel all-terrain vehicles to also include certain 3-wheel ATVs. |
HB 0102 |
Oppose | Expand Property Tax Exemption on Properties Owned by Charities |
Charles Martin |
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|
2/6/2019 |
House Second Readers |
Ways and Means |
- | - |
|
|
| This bill would expand the statutory exemption from property taxes for certain charitable institutions. The bill would eliminate the existing statute's requirement that a building be used "exclusively" for the institution's charitable purposes in order to be tax-exempt. The bill would also allow such buildings and accompanying land to be used for the primary or incidental purpose of raising revenue for charitable purposes. |
HB 0104 |
Neutral | Inventory Tax Exemption on Boll Weevil Eradication Supplies |
Sam Watson |
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|
2/6/2019 |
House Second Readers |
Ways and Means |
- | - |
|
|
| This bill would exempt from property taxes equipment (traps, lures, etc.) that are held in inventory for the purpose of eradication of boll weevils. The exemption would only apply to certain agricultural entities that are tax-exempt under federal law. |
HB 0105 |
Neutral | Sales Tax Exemption - Ridesharing |
Sam Watson |
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|
8/5/2020 |
Effective Date |
Ways and Means |
Finance |
- |
|
|
| As introduced, this bill was limited to providing an income tax exemption for disaster relief payments associated with Hurricane Michael. As amended, the bill would exempt transportation services -- taxis, limos, and ridesharing such as Uber and Lyft -- from sales taxes, and replace that tax with a 50-cent per ride fee (25 cents for shared rides), subject to annual CPI adjustment. That fee would go to the state, with the stated intent that this money be used for transportation purposes, including transit; if not so appropriated, the fee would be reduced by 50% in the first year and repealed in the second such year. Because of constitutional limitations, the actual use of this money would be subject to the annual state budget process. Additionally, the bill would require that up to 10% of the state heavy-vehicle highway impact fee and $5/night fee on lodging be used for transit purposes. |
HB 0114 |
Neutral | Sales Tax Exemption Renewal on Qualified Job Training Organizations |
Heath Clark |
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|
2/6/2019 |
House Second Readers |
Ways and Means |
- | - |
|
|
| This bill would make permanent the sales tax exemption for purchases by "qualified job training organizations." Under current law, that exemption is scheduled to expire in 2020. |
HB 0123 |
Neutral | Workforce Development Boards |
William Werkheiser |
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|
4/2/2019 |
House Withdrawn, Recommitted |
Industry and Labor |
- | - |
|
|
| This bill moves oversight of Workforce Development Boards from the state Technical College System to the Department of Labor. |
HB 0153 |
Negotiating | Regulatory Fees - Revise Bases for Calculating |
Shaw Blackmon |
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|
3/5/2020 |
House Committee Favorably Reported By Substitute |
Ways and Means |
- | - |
|
|
| As amended in committee, this bill would make changes to the methods of calculating regulatory fees. Consistent with current law, local governments would be required to set regulatory fees so as to approximate the cost of the services being provided. This bill would eliminate the options of making that calculation for construction projects based on square footage or construction costs. Local governments would retain the authority to use flat fees or fees based upon hourly rates. The bill also provides that regulatory fees should be used to fund regulatory activities rather than general operations, but specifically provides that no separate accounts would be required for such fees. An earlier version of this bill would have eliminated the option for local governments to levy occupation tax on businesses based on gross receipts. |
HB 0168 |
Neutral | Sales Tax Exemptions - Nonprofit Health Centers |
Darlene Taylor |
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|
7/1/2019 |
Effective Date |
Ways and Means |
Finance |
- |
|
|
| This bill would extend the sales tax exemption for certain nonprofit health centers for an additional five years, through 2024. |
HB 0182 |
Support | Sales Tax on Out of State Vendors |
Brett Harrell |
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|
4/28/2019 |
Effective Date |
Ways and Means |
Finance |
- |
|
|
| Under present law, out-of-state vendors that sell $250,000 or more of goods (or 200 or more transactions) into Georgia must either collect all sales taxes or send the purchaser and the Department of Revenue (DOR) annual notice of those purchases. This bill would lower that threshold to $100,000 or more and would eliminate the notice option, with the result that all such vendors will be required and remit to DOR all sales taxes. |
HB 0183 |
Neutral | Ad Valorem Taxation - Right to Appeal when no Property Tax Return filed |
Brett Harrell |
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|
7/1/2019 |
Effective Date |
Ways and Means |
Finance |
- |
|
|
| This bill provides that a taxpayer is not required to file an annual "return" for property before having the right to appeal the property's assessment. |
HB 0196 |
Neutral | Public Retirement Systems - Board Member Training |
Tommy Benton |
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|
7/1/2019 |
Effective Date |
Retirement |
Retirement |
- |
|
|
| This bill would require specific minimum training for board members of public retirement systems. |
HB 0204 |
Oppose | Sales Tax Exemption - Veterinary Medicines |
Billy Mitchell |
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|
2/11/2019 |
House Second Readers |
Ways and Means |
- | - |
|
|
| This bill would exempt from state and local sales taxes all sales of veterinary medicines. |
HB 0219 |
Oppose | Tax Assessment - Listing of Applicable Regulations |
Lynn Smith |
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|
2/12/2019 |
House Second Readers |
Ways and Means |
- | - |
|
|
| This bill would require tax assessors to develop a list of all federal and state regulations that impact their valuation of property. |
HB 0276 |
Support | Sales Tax - Marketplace Facilitators |
Brett Harrell |
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|
4/1/2020 |
Effective Date |
Ways and Means |
Finance |
- |
|
|
| This bill would expand the definition of "dealers" who are required to collect sales taxes to include "marketplace facilitators", such as online platforms that allow vendors to sell goods or services through those platforms. Annual sales via such a platform of $100,000 or more into Georgia would require the facilitator to collect and remit all state and local sales taxes on all such sales. Franchising operations that have at least $500 million in annual Georgia sales (such as large hotel chains) can decide to have their franchisees collect sales taxes rather than having the franchisor be considered a marketplace facilitator. |
HB 0288 |
Neutral | Superior Court Filing Fees |
Alan Powell |
---|
|
1/1/2020 |
Effective Date |
Judiciary |
Judiciary |
- |
|
|
| This bill would eliminate the current per-page fees for filing deeds and other documents with the Superior Court Clerk and instead impose a flat $25 fee per document. It also increases the per-page plat filing fee from $7.50 to $10. The bill would also change the alternative Superior Court Clerk filing fees in counties with unincorporated populations of 350,000 or more. |
HB 0298 |
Neutral | Public Retirement Systems - Payments to Beneficiaries Convicted of Certain Crimes |
Tommy Benton |
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|
2/26/2019 |
House Withdrawn, Recommitted |
Retirement |
- | - |
|
|
| Under current law, the benefits of public employees employed in 1985 or later may be reduced if he/she is convicted of certain public crimes (such as fraud) to reimburse the defrauded party. All benefit payments are completely withheld until that debt is fully reimbursed. Under this bill, retirement plans would have the option of withholding a percentage of monthly benefits until that debt is fully repaid. |
HB 0312 |
Neutral | Title Ad Valorem Taxes - Reductions relating to Service Members Killed or Disabled in Service |
Marc Morris |
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|
2/19/2019 |
House Second Readers |
Ways and Means |
- | - |
|
|
| This bill would reduce or eliminate the Title Ad Valorem Tax relating to disabled or deceased members of the armed forces. For service members with a service-related disability, upon transferring title of a vehicle into Georgia, the TAVT would be reduced in the same percentage as the service member's disability rating. For surviving spouses of service members killed in action, there would be no TAVT due if that spouse transfers a vehicle's title into Georgia. These rules would apply to up to two vehicles in each situation. |
HB 0313 |
Neutral | Ad Valorem Taxation - Exemption for Certain Charitable Institutions |
Spencer Frye |
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|
2/19/2019 |
House Second Readers |
Ways and Means |
- | - |
|
|
| This bill would exempt from ad valorem taxation real property held by a tax-exempt charity for the purpose of building/repairing single-family homes that will be financed by that charity to individuals using no-interest loans. This bill is specifically designed for Habitat for Humanity. The text of this bill has been added to HB 344. |
HB 0314 |
Support | Boat Titles |
Ron Stephens |
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|
7/1/2020 |
Effective Date |
Ways and Means |
Finance |
- |
|
|
| This bill would require the issuance of ownership titles for all watercraft used in state waters. Title applications would be processed by the Georgia Department of Natural Resources. An amendment in House committee eliminated the proposed sales tax cap in boat sales as was proposed in the original version. |
HB 0335 |
Oppose | Title Ad Valorem Taxes - Exemption for Head Start Vehicles |
Al Williams |
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|
2/20/2019 |
House Second Readers |
Ways and Means |
- | - |
|
|
| This bill would exempt from paying title ad valorem tax any vehicles purchased by a nonprofit organization that provides Head Start programs pursuant to the state Head Start program. |