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.

This is clean up legislation for HB 1004 from the 2016 legislative session.  All maps, plats, plans and condominium plans must now be submitted electronically to the clerk of superior court.  The remainder of the bill was worked out over the interim between counties, cities, surveyors, engineers, architects and the clerks, specifying the format for the submittal of plats and plans, required data for plats, which plats must be certified by land surveyors, and other certification required for plats.  Attempts to add language stating that maps not creating new roads or utilities do not need local approval prior to submittal to the clerk were unsuccessful. 

For the guidance document, click here. 

This legislation adds flexibility, clarifications and enhancements to the existing Single County T-SPLOST law. This bill allows Single County T-SPLOST to fund state transportation projects and removes dates that are no longer relevant so now all counties, with the exception of Fulton County who has their own code section, would follow the same Single County T-SPLOST law. It also permits more than one Single County T-SPLOST to be levied at the same time as long as the amount does not exceed 1 percent and allows cities to bond their T-SPLOST projects. Lastly, the bill clarifies that after January 1, 2018, Regional T-SPLOST and a Single County T-SPLOST cannot be on the ballot at the same time.

A more detailed description of HB 134 can be found here.

This legislation allows dental hygienists to apply topical flouride and sealants and oral prophylaxis under general supervision in county hospitals and health facilities.

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. 

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.

This legislation amends the Oil and Gas Deep Drilling Act of 1975. It requires the creation of regulations governing hydraulic fracturing. Counties and cities have the ability to adopt local zoning or land use ordinances limiting the location or timing of fracking activities to protect natural resources, human life and human welfare. A three percent severance tax will be required from the sale price of the gas and oil obtained. Counties, where the fracking occurs, can enact local ordinances or resolutions to levy its own severance tax, which can't exceed nine cents per barrel of oil or two cents per thousand cubic feet of gas.  

This bill changes the criteria that a tax assessor is required to apply in determining fair market value of property receiving certain income tax credits for ad valorem tax purposes. It is an effort to circumvent a recent court decision and limit the consideration of low income housing tax credits.

The text of this bill was added to HB 196. 

HB 292 is this year's omnibus gun bull.  Georgia will recognize carry licenses for those moving here from other states (which have reciprocity laws with Georgia) for 90 days, so long as the person abides by Georgia's laws; probate judges are authorized to provide information on gun safety; DNR must post a link on its Web site for hunting gun safety course information; folks who legally change their name can get a free replacement license (if within 90 days of their license registration); retired law enforcement officers from other states do not need a license.  Any sheriff or retired sheriff, deputy or retired deputy sheriff, member or retired member of the Georgia State Patrol, member of retired member of GBI and retired law enforcement officer can carry a gun into a courthouse, unless the Sheriff providing security for the courthouse provides a lock box and screens out all other weapons by security personnel.                

As introduced, this bill provides for the comprehensive revision of the distribution of state and local TAVT proceeds. First, during a four-year phase in period, counties (and other local governments) first receive proceeds based upon the 2012 tax year ad valorem collections minus the amount of ad valorem tax collected in the current month. During that phase-in period, the remaining amount is split between the state and local governments on a graduated scale that shifts more money to the local governments. Following the phase in period, all vehicle ad valorem taxes and TAVT proceeds are split 30 percent to the state and 70 percent to local government. During the phase in period, the distribution of local TAVT proceeds among counties, schools, and cities remains the same as at present. Under a proposed substitute to the original bill, beginning in 2022 the county/schools/cities split would be at the average percentages those entities received from 2018 through 2021. More information is available here. 

As passed by the Senate Finance Committee, the above changes to the state/local distribution of TAVT was removed from the bill. As ultimately approved by both the Senate and House, HB 340 only changes the formula for calculation of TAVT on leased vehicles.