Legislation Sponsored by Brett Harrell (9)

Date of Last Recorded Action: 3/16/2020

HB 0182 SupportSales Tax on Out of State Vendors Brett Harrell
4/28/2019 Effective Date Ways and Means Finance -
2019/02/08 Report 2019/02/15 Report 2019/02/22 Report 2019/03/01 Report 2019/03/08 Report
2019/03/15 Report 2019/03/29 Report Larry Ramsey Revenue & Finance Sales Tax-Local
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 NeutralAd Valorem Taxation - Right to Appeal when no Property Tax Return filed Brett Harrell
7/1/2019 Effective Date Ways and Means Finance -
2019/02/08 Report 2019/02/15 Report 2019/02/22 Report 2019/03/01 Report 2019/03/08 Report
Larry Ramsey Revenue & 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 0184 SupportSmall Cell (5G) Legislation - ACCG Compromise Language Brett Harrell
1/13/2020 Senate Recommitted Economic Development and Tourism Regulated Industries and Utilities -
2019/02/08 Report 2019/02/15 Report 2019/03/15 Report General County Government Todd Edwards

Mirroring SB 66, this is the compromise Small Cell (5G) legislation.  By way of background, over the past two years, ACCG has opposed legislation which would have greatly preempted local government of the public's rights of way for the placement of small cell (5G) poles, antennas and equipment.  At the urging of the General Assembly, ACCG, GMA, Verizon and AT&T negotiated this reasonable compromise over the 2018 interim that has incorporated many safeguards which ACCG had called for in previous legislation.  

Key points of this ACCG compromise include: incentives for collocation in order to limit new poles; protections for historic districts and residential areas; the requirement that telcoms share build-out plans prior to deploying new facilities; a safe-harbor in case the current FCC order preempting state and local regulation of 5G deployment is overturned; the prohibition of speculative permit requests by third parties; and safeguards for local aesthetic and decorative pole conditions, among many others.  For a summary of the bill's key provisions, please click here. 

For a detailed, section-by-section summary of the bill, please click here.  

HB 0276 SupportSales Tax - Marketplace Facilitators Brett Harrell
4/1/2020 Effective Date Ways and Means Finance -
2019/02/15 Report 2019/03/01 Report 2019/03/08 Report 2019/03/22 Report 2019/03/29 Report
2020/01/17 Report 2020/01/31 Larry Ramsey Revenue & Finance Sales Tax-Local

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 0411 OpposeAd Valorem Taxes - No Fees on Tax Bills Brett Harrell
2/25/2019 House Second Readers Ways and Means --
2019/02/22 Report Kathleen Bowen Revenue & Finance
This bill prohibits local governments from placing on the property tax bill any other fee or charge, such as solid waste/trash fees and stormwater fees. Instead, billing for such other fees would have to be separate (although they could be included in the same mailing as the property tax bill). Any partial payments by a taxpayer would be required to be first applied to property tax liability, and not pro-rated with other fees or assessments due. Preservation of local control on this issue is an ACCG Priority.

Click here for a list of counties that have reported to ACCG that they collect fees on their property tax bill. More information on the topic is included in ACCG's 2019 Legislative Toolkit, found here.
HB 0811 NeutralInterest on Tax Payments and Refunds Brett Harrell
1/29/2020 House Second Readers Ways and Means --
2020/01/31 Larry Ramsey Property Tax Revenue & Finance
Under existing law, taxes owed to the state or local governments bears interest at a rate equal to the prime bank rate plus 3%. Similarly, taxes that are overpaid bear interest at the prime rate plus 3% until repaid to the taxpayer. This bill would change the interest rate in both circumstances to the prime rate.
HB 0879 OpposeAlcohol - Omnibus Bill: Home Delivery, Streamlined Permitting and Sunday Sales Brett Harrell
8/3/2020 Effective Date Regulated Industries Regulated Industries and Utilities -
2020/02/07 2020/03/06 Report 2020/03/13 Report Alcohol/Tobacco General County Government
Revenue & Finance Todd Edwards

This legislation was amended in Senate Rules Committee to include HB 67, which requires the Department of Revenue (DOR), on or before January 1, 2021, to develop and implement a state-wide, centralized online platform for retailers to apply for initial applications and renewals for local and state issued alcohol beverage licenses. DOR is charged with adopting the rules and regulations necessary to implement and administer the licenses.  

***ACCG's Policy Council voted to oppose this legislation only due to two very narrow, specific elements contained in the above section.  First, ACCG asked to extend the effective date from January 1, 2021 to July 1, 2021 in order to provide DOR and local governments more time to adequately develop the online licensing platform.  Secondly, ACCG asked that local alcohol licenses be issued prior to the state issuing its license using this platform.  Both requests were denied.

The legislation also authorizes the sell and delivery of packaged alcohol (beer, wine and liquor), under specific terms and conditions, to persons who establish accounts with the retailer.  Delivery drivers must undergo training, background checks and meet certain conditions and delivery addresses must be located within the local alcohol licensing jurisdiction of the retailer.  Local governments could prohibit, via ordinance, this delivery within their jurisdiction.         

Additionally, this bill alters the hours and process of approving Sunday package and on-premise (restaurant) alcohol sales (aka, the "brunch bill") of beer, wine and distilled spirits.  Cities and counties who have authorized these sales, via a referendum, may now allow sales starting at 11:00 a.m. via passage of an ordinance or resolution (current sales start at 12:30 noon, and local voters currently would have to pass a referendum in order to alter the times).  Cities and counties could also require a referendum to change this time if they would like.  Going forward, any county that newly-adopts Sunday sales - be they on-premise or package for beer, wine or liquor - must still have a referendum adopted, but the hours of said sales would be from 11:00 a.m. to midnight.   

Lastly, current law prohibits the sale of distilled spirits within 200 yards of schools and college campuses.  Under this bill, local governments may authorize the sale of packaged alcohol (for consumption off premise) within 200 yards of college campuses via the adoption of a less-restrictive ordinance; however, local governments cannot adopt more restrictive distances. The term "college" includes, but is not limited to, all buildings, campuses and grounds of a college.     

      

HB 1056 SupportSales Tax - Taxation of Digital Goods Brett Harrell
3/2/2020 House Second Readers Ways and Means --
2020/02/28 Report Larry Ramsey Revenue & Finance Sales Tax-Local
This bill would make digital goods (such as downloaded software, movies, music, and audiobooks) subject to state and local sales taxes. This bill would help modernize the sales tax code to account for the changing ways in which such media are consumed.
HR 0934 SupportTax Assessment - Authorize Alternative Valuation Method Brett Harrell
1/29/2020 House Second Readers Ways and Means --
2020/01/31 Larry Ramsey Property Tax Revenue & Finance
 This constitutional amendment would authorize (but not require) counties and consolidated governments to elect an alternative method of valuing property for ad valorem taxation purposes. The alternative method, which could be accomplished by ordinance or resolution with or without a voter referendum, would effectively freeze the value of properties at their values as of January 1st of the year after passage of the ordinance or resolution. Those values would be reset at the price of any subsequent sale of the property or at any time improvements are made to the property that increase its fair market value by more than $50,000. Once this methodology is adopted by the county or consolidated government, it must remain in place for at least 5 years before it may be repealed.
Green background on status indicates a bill has been acted on the last recorded legislative day.








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