| HB 0056 |
Neutral | Equipment Rental Leases - Property tax recovery fees |
Ron Stephens |
|---|
|
2/22/2017 |
House Withdrawn, Recommitted |
Transportation |
- | - |
|
|
| 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 |
Neutral | Income Tax Credits for Certified Historic Structures |
Ron Stephens |
|---|
|
3/29/2018 |
House Disagreed Senate Amend or Sub |
Ways & Means |
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 0060 |
Support | Liquor - Distiller May Sell Directly to Public |
Ron Stephens |
|---|
|
1/24/2017 |
House Second Readers |
Regulated Industries |
- | - |
|
|
| This legislation authorizes licensed distillers to obtain a retail package liquor store license and sale up to 10 percent of the total liquor it produces each year, or 1,000 barrels, whichever is greater, directly to the public from the distillery. Excise taxes will be collected and paid by the distiller. It also authorizes distilleries to have a food service establishment on the premises. |
| HB 0125 |
Oppose | Sales and Use Taxes - Exemption for Equipment for Boat Repairs/Maintenance Exceeding $500,000 |
Ron Stephens |
|---|
|
7/1/2017 |
Effective Date |
Ways & Means |
Finance |
- |
|
|
| 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 0158 |
Neutral | Gambling - Georgia Destination Resort Act |
Ron Stephens |
|---|
|
1/31/2017 |
House Second Readers |
Regulated Industries |
- | - |
|
|
| This legislation, mirroring SB 79, legalizes gambling in Georgia. Two casino licenses will be granted. One license will be granted within a county having a population of at least 900,000, will be at least a $2 billion investment, located in a convention district and have a hotel with at least 1,000 rooms. The other license will be granted within a county with at least 450,000 people, be at least a $450 million investment, and located near a convention district. These casinos can be open 24 hours a day, every day of the year, and will pay a 20-percent tax on gross receipts (70 percent of proceeds go to the HOPE Scholarship and 30 percent will go to a needs-based college scholarship. |
| HB 0201 |
Neutral | Motor Fuel Tax - Reestablish Exemptions for School Buses and Mass Transit Buses |
Ron Stephens |
|---|
|
2/2/2017 |
House Second Readers |
Ways & Means |
- | - |
|
|
| 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 0298 |
Neutral | Chatham County; Recorder's Court; revise provisions |
Ron Stephens |
|---|
|
2/10/2017 |
House Second Readers |
Intragovernmental Coordination |
- | - |
|
|
| |
| HB 0325 |
Oppose | Property Tax Assessment - Income Valuation |
Ron Stephens |
|---|
|
1/8/2018 |
Senate Recommitted |
Ways & Means |
Finance |
- |
|
|
| This bill, in its substitute form, changes the definition of fair market value for ad valorem tax purposes by requiring the consideration of actual income and expense data if supplied by the owner. The text of this bill was added to HB 196. |
| HB 0354 |
Neutral | Georgia International and Maritime Trade Center Authority |
Ron Stephens |
|---|
|
5/8/2018 |
Veto V1 |
Economic Development & Tourism |
Economic Development and Tourism |
- |
|
|
| This legislation changes the Georgia International and Maritime Trade Center. |
| HB 0357 |
Support | Boat Titling |
Ron Stephens |
|---|
|
3/27/2018 |
Senate Passed/Adopted By Substitute |
Ways & Means |
Finance |
- |
|
|
| This bill provides for the titling of boats and vessels. While the original bill proposed limiting total sales tax on boats to $600, that provision has been removed from the substitute bill as passed by the House Ways & Means Committee. |
| HB 0526 |
Support | Hotel/Motel Tax - Applicable to House Rentals |
Ron Stephens |
|---|
|
3/3/2017 |
House Second Readers |
Ways & Means |
- | - |
|
|
| This bill makes a significant alteration to the definition of 'innkeeper' for purposes of collecting the hotel motel tax. It now specifically includes the owner of a private residence where that residence is not the one the owner uses for voter registration or qualifying for elective office. This legislation appears to be aimed at individual rental of vacation/second homes. |
| HB 0535 |
Oppose | Sales and Use Tax - Exemption for Certain Automobile Races |
Ron Stephens |
|---|
|
3/6/2017 |
House Second Readers |
Ways & Means |
- | - |
|
|
| This bill provides for an exemption from state and local sales and use tax for admission to auto racing events which are 400 miles in length and conducted at a racetrack with a seating capacity of at least 100,000. This would appear to apply only to NASCAR races at Atlanta Motor Speedway. |
| HB 0544 |
Inactive | Richmond Hill Public Facilities Authority Act; enact |
Ron Stephens |
|---|
|
5/3/2017 |
Effective Date |
Intragovernmental Coordination |
State and Local Governmental Operations |
- |
|
|
| |
| HB 0572 |
Inactive | Chatham County; Recorder's Court; revise responsibilities of chief judge; provisions |
Ron Stephens |
|---|
|
5/4/2017 |
Effective Date |
Intragovernmental Coordination |
State and Local Governmental Operations |
- |
|
|
| |
| HB 0593 |
Neutral | Education SPLOST - notification of school start dates |
Ron Stephens |
|---|
|
3/20/2017 |
House Second Readers |
Ways & Means |
- | - |
|
|
| This bill amends ESPLOST and requires that language be added to the ballot which informs voters of the annual starting date for schools that will benefit from ESPLOST. |
| HB 0604 |
Evaluating | Mass Transit Sales Tax |
Ron Stephens |
|---|
|
3/22/2017 |
House Second Readers |
Ways and Means |
- | - |
|
|
| This bill creates another single county TSPLOST at a rate of up to 1% for up to 40 years. It can only be levied by a county that: 1) does not levy regional TSPLOST; 2) is not a metropolitan county special district; 3) is levying either SPLOST, MARTA, or the 2% LOST for certain consolidated governments. The proceeds can only be expended for mass transportation. |
| HB 0976 |
Neutral | State Gaming Commission |
Ron Stephens |
|---|
|
2/23/2018 |
House Second Readers |
Regulated Industries |
- | - |
|
|
| This bill would create the State Gaming Commission, which would be tasked with studying the feasibility of casino gambling and other gaming activities. |
| HB 1019 |
Evaluating | Sales Tax Exemptions - Cultural Facilities |
Ron Stephens |
|---|
|
3/5/2018 |
House Second Readers |
Ways and Means |
- | - |
|
|
| This bill seeks to provide a new exemption from state and local sales and use tax for admission charges to a 'local cultural facility'. The facilities include any IRS 501(c)(3) facility that has as its primary mission the advancement of arts and the providing of enriching and educational cultural exhibits and programming. A listing of such facilities includes museums, performing arts centers, botanical gardens, natural history organizations, and zoos and excludes aquariums. The exemption expires on July 1, 2021. |
| HB 1074 |
Evaluating | Excise Tax on Tobacco Products |
Ron Stephens |
|---|
|
3/27/2018 |
House Second Readers |
Ways and Means |
- | - |
|
|
| This bill increases the excise tax on: 1) cigars other than little cigars from 23% to 42% of the wholesale price; 2) cigarettes from 37 cents to $1.87 per pack; and 3) loose or smokeless tobacco from 10% to 42% of the wholesale price. |
