HB 0120 |
Neutral | State Projects Eligible Expenditure of SPLOST |
Rutledge, Dale 109th |
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4/2/2015 |
House Withdrawn, Recommitted |
W&M |
- | - |
|
|
| This legislation allows SPLOST to be levied for capital outlay projects that are owned, operated, or administered by the state. |
HB 0143 |
Support | Tax Accountability Act |
Wilkerson, David 38th |
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2/2/2015 |
House Second Readers |
W&M |
- | - |
|
|
| This bill makes significant changes to the legislative procedural process for adopting bills that propose a tax exemption having a fiscal impact. The term 'tax exemption' is defined as an exemption, exclusion, or deduction from the tax base or a tax credit, deferral, or preferential rate. The bill does not differentiate between state and local taxes so presumably it will apply to local taxes. The term 'fiscal impact' is not defined. Consequently, it would appear that any financial impact is sufficient to trigger the new review process. |
HB 0213 |
Neutral | MARTA- Suspends Restrictions of Sales and Use Tax Proceeds |
Jacobs, Mike 80th |
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|
5/5/2015 |
House Date Signed by Governor |
Trans |
TRANS |
- |
|
|
| Removes 50/50 Requirement |
| This legislation repeals the requirement that MARTA's ratio of operations to capital expenditures does not exceed 50/50. It also provides for a representative from Clayton county to sit on the MARTA board and makes the GRTA Executive Director a voting member. This legislation also provides for a process of appeal for citations issued in violation of authority rules and regulations. County Impact: For the three participating MARTA counties, this legislation provides for board representation from Clayton county as well as the northern part of DeKalb county. The removal of the 50/50 requirement on revenue spending for MARTA will provide the agency with more flexibility in its use of the revenue which will benefit the residents of the three participating counties. |
HB 0215 |
Neutral | HOST/SPLOST for DeKalb County |
Jacobs, Mike 80th |
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|
5/4/2015 |
House Date Signed by Governor |
W&M |
FIN |
- |
|
|
| This bill leaves the current HOST statute in place but adds a new type of HOST called the Equalized Homestead Option Sales Tax (EHOST). The name is unclear and somewhat misleading as the property tax relief provided is not targeted to homeowners specifically. First, the bill provides that both HOST and EHOST are excluded from the 2 percent local sales tax cap. Provisions applicable to EHOST include: it cannot be levied if LOST is in effect; approval of EHOST requires the simultaneous approval of a SPLOST; a special procedure is included for DeKalb County, but not Rockdale County, to repeal HOST and replace it with EHOST plus the requisite SPLOST; EHOST proceeds are used to fund and eliminate any fees or assessments levied uniform throughout the county, including in all municipalities; any remaining unexpended proceeds go to fees or charges levied only in the unincorporated area of the county and fees or charges levied in each city and not in the unincorporated area of the county; proceeds of the concurrent SPLOST levy are to be split between the county and cities on a per capita basis unless provided otherwise by intergovernmental agreement; and, if EHOST is repealed, the SPLOST is likewise repealed. |
HB 0277 |
Neutral | Sales Tax Exemption on Flooring Samples |
Broadrick, Bruce 4th |
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7/1/2015 |
Effective Date |
W&M |
FIN |
- |
|
|
| This legislaion broadens the current sales tax valuation methodology for carpet samples to now include all types of floor covering samples. This legislation will have little to no impact on local sales tax revenues. |
HB 0293 |
Oppose | Sales Tax Exemption on Musical Instruments for School |
Hawkins, Lee 27th |
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2/12/2015 |
House Second Readers |
W&M |
- | - |
|
|
| This bill creates a limited duration sales and use tax exemption for sales of musical instruments for use in schools. The exemption period runs from July 1, 2015, to July 1, 2017 and applies to both state and local sales and use taxes. |
HB 0346 |
Oppose | Reduce Sales Tax on Manufactured Homes |
LaRiccia, Dominic 169th |
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2/18/2015 |
House Second Readers |
W&M |
- | - |
|
|
| This bill provides that sales of new mobile homes are only subject to state and local sales and use tax in the amount of 60 percent of the manufacturer's invoice and that sales of used mobile homes are exempt from state and local sales and use tax. |
HB 0390 |
Neutral | Sales Tax Exemption on Food Donations |
Duncan, Geoff 26th |
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2/20/2015 |
House Second Readers |
W&M |
- | - |
|
|
| This bill reinstates, for new 5 year periods, the previously expired state and local sales tax exemptions for food and food ingredients which are: 1) donated to a nonprofit agency and used for hunger relief purposes; or 2) donated following a natural disaster and used for disaster relief purposes. |
HB 0391 |
Neutral | Sales Tax Exemption for Nonprofit Health Centers |
Smith, Richard 134th |
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2/20/2015 |
House Second Readers |
W&M |
- | - |
|
|
| This bill reinstates, for new 5 year periods, the previously expired state and local sales tax exemptions for: 1) sales to nonprofit health centers; and 2) sales to nonprofit volunteer health clinics. |
HB 0415 |
Oppose | Expand Sales Tax Exemption on Manufacturing to Research and Development |
Harbin, Ben 122nd |
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2/23/2015 |
House Second Readers |
W&M |
- | - |
|
|
| This legislation expands the sales tax exemption for energy used in manufacturing to include research and development. |
HB 0426 |
Neutral | Sales Tax Exemption for Nonprofit Health Centers and Donated Food |
Taylor, Darlene 173rd |
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7/1/2015 |
Effective Date |
W&M |
FIN |
- |
|
|
| This bill reinstates, for a three year period, the previously expired state and local sales tax exemptions for: 1) sales to nonprofit health centers; and 2) sales to nonprofit volunteer health clinics. It also reinstates for five years the previoulsy expired state and local sales tax exemption on food donated to a food bank. This legislation should have very little impact on local sales tax reveneus. |
HB 0428 |
Neutral | Sales Tax Exemption for Aquarium and Zoo Expansions |
Stephens, Ron 164th |
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7/1/2015 |
Effective Date |
W&M |
FIN |
- |
|
|
| This bill reinstates, for a new 2 year period, the state and local sales tax exemption for sales for renovation or expansion of a zoological institution or an aquarium. This legislation will only impact local sales tax in Fulton County. |
HB 0445 |
Evaluating | Comprehensive Tax Reform - Income, Sales and Telecommunications |
Carson, John 46th |
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2/24/2015 |
House Second Readers |
W&M |
- | - |
|
|
| This bill provides for a multitude of significant tax law changes, including but not limited to: 1) Repealing many income tax credits and exemptions and phasing in a new overall flat income tax rate of 4 percent; 2) Imposing sales tax on digital products; 3) Repealing multiple sales tax exemptions, including the food exemption, and increasing the rate of state sales tax to 5 percent; 4) Phasing in increases on cigarette excise taxes; and 5) Providing for a new, comprehensive state and local communications services tax on all telecommunication services other than internet access. |
HB 0460 |
Neutral | Distilleries - Provide up to 3 Samples and Sell Limited Amount Directly to Public |
Stephens, Ron 164th |
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2/25/2015 |
House Second Readers |
RegI |
- | - |
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|
| This legislation increases the number of free samples of liquor from one to three per day by a distiller. The legislation also allows distillers to obtain a retail sales license from the state and sell two bottles, not to exceed 3 and 1/2 liters, directly to the public at the distillery without having to go through Georgia's three-tier distribution process. Distillers will be responsible for collecting and remitting the excise and sales taxes to the state and local governments. |
HB 0487 |
Oppose | Sales Tax Exemption for Data Centers |
Parsons, Don 44th |
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3/2/2015 |
House Second Readers |
W&M |
- | - |
|
|
| This bill provides exemptions from state and local sales tax for a period of ten years for electricity and equipment used for data centers. Although the legislative intent provision refers only to state sales taxes, the electricity exemption would in fact apply to all local sales taxes except ESPLOST and the equipment exemption would in fact apply to all local sales taxes. It should also be noted that electricity which is exempted under this new provision will not be subject to the local energy excise tax. |
HB 0548 |
Neutral | Alternative Homestead Option Sales and Use Tax Act; enact |
Carson, John 46th |
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|
3/5/2015 |
House Second Readers |
W&M |
- | - |
|
|
| This bill enacts the Alternative Homestead Option Sales and Use Tax Act. The proceeds of alternative HOST are used solely to fund a homestead exemption. Approval of the exemption occurs at the time the tax is approved. The voters must also approve the use of excess proceeds which may remain after the exemption is fully funded (in other words, taxes for county purposes have been eliminated). The choices are: 1) a portion to capital outlay projects and the remainder to a county wide millage rollback; or 2) all of the excess proceeds go towards a county wide millage rollback. |
HB 0585 |
Neutral | Extend Exemption on Aircraft Parts |
Powell, Jay 171st |
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3/13/2015 |
House Second Readers |
W&M |
- | - |
|
|
| This bill establishes a June 30, 2018, sunset on the state and local sales and use tax exemption for aircraft maintenance and repair. |
HB 0601 |
Neutral | Carroll County; sales tax for educational purposes; method of distribution of net proceeds; provide |
Hightower, Dustin 68th |
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|
5/12/2015 |
House Date Signed by Governor |
IGC |
SLGO |
- |
|
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| |
HB 0763 |
Evaluating | Sales Tax Exemption on Donated Food |
Houston, Penny 170th |
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7/1/2016 |
Effective Date |
W&M |
FIN |
- |
|
|
| This legislation amends the exemption for the sale of food to a qualified food bank and the exemption from the use of food donated to a qualified nonprofit agency by removing the sunset from each exemption and making them both permanent. Both exemptions apply to state as well as local sales and use taxes. |
HB 0782 |
Neutral | Hall County; Gainesville City and Buford City School Districts; provide continuation of an alternative method of distribution of net proceeds of sales and use tax |
Rogers, Carl 29th |
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3/15/2016 |
House Date Signed by Governor |
IGC |
SLGO |
- |
|
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| |
HB 0785 |
Oppose | Townships - Create with Zoning, Land Use and Building Code Powers |
Dudgeon, Mike 25th |
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1/22/2016 |
House Second Readers |
GAff |
- | - |
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|
| This legislation, similar to SB 272, would allow for the creation of townships via local legislation with land use, zoning, subdivision, building permit and code enforcement powers, if the voters first approve a statewide referendum approving a constitutional amendment. Companion resolutions, HR 1051 and SR 724, if passed, will call for the statewide referendum to amend the constitution allowing townships to have zoning powers. Townships could levy up to a .5 mill property tax, annex and transition to cityhood. Though counties would have no say in the above decisions, counties must continue to provide all services and infrastructure to the area as they would any unincorporated area. Counties would have an opportunity to comment on township decisions, but nothing is binding or mediated. |
HB 0822 |
Neutral | Sales and use tax; energy used in agriculture; revise definition |
Coomer, Christian 14th |
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|
7/1/2016 |
Effective Date |
W&M |
FIN |
- |
|
|
| This bill changes the definition of the term "energy used in agriculture" for purposes of the sales and use tax exemption for agricultural machinery and equipment. Currently, the definition excludes fuel subject to prepaid state tax. Prepaid state tax was eliminated by the transportation funding, bill HB 170. The definition is changed to exclude fuel subject to "prepaid tax as defined in OCGA 48-8-2." |
HB 0833 |
Evaluating | Tax amnesty program; additional waiver periods; provisions |
Mitchell, Billy 88th |
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1/27/2016 |
House Second Readers |
W&M |
- | - |
|
|
| This bill provides for a new period of tax amnesty under Chapter 16 of Title 48 to be completed by December 31, 2016. It applies to all taxes administered by the state revenue commissioner, so even though it does not specify local sales and use taxes, it may be interpreted to include those taxes. As presently drafted, the bill does not provide for tax amnesty for ad valorem taxes. |
HB 0836 |
Evaluating | Sales Tax Exemption on the Construction of Affordable Housing |
Carter, Amy 175th |
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|
1/27/2016 |
House Second Readers |
W&M |
- | - |
|
|
| No Fiscal Note. 250K estimate, Habitat Affiliates, only 28 of them |
| This legislation enacts a new sales and use tax exemption for construction and rehabilitation of affordable housing by a 501(c)(3) organization. The exemption period is limited to July 1, 2016 through June 30, 2018. Although the bill caption indicates the exemption is for state sales and use tax, as drafted, the bill provides for an exemption from both state and local sales and use tax. |
HB 0893 |
Neutral | Revenue and taxation; forms of payment; change certain provisions |
Powell, Jay 171st |
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|
2/29/2016 |
Senate Read and Referred |
W&M |
FIN |
- |
|
|
| This bill lowers the dollar amount that triggers payment by electronic funds transfer of sales and use tax owed on a return or report. For 2017, the amount is decreased from $1,000.00 to $250.00 and for 2018 and beyond, the amount is decreased from $500.00 to $100.00. |