This bill makes numerous changes to the TAVT statute. These include: major revisions to determining the fair market value of vehicles; a new valuation methodology for kit cars; authorization for a tag agent to deviate from fair market value methodology based upon mileage and vehicle condition; redefining trade in value as fair market value rather than as stated in the bill of sale; requiring the state revenue commissioner to develop a standard form for use by dealers; providing for civil fines and dealer license revocation for failure to apply for title and remit TAVT proceeds; allowing tag agents to retain one percent of the local proceeds to defray administration cost which proceeds go to the county general fund; increasing the criminal penalty for failure to obtain a title and register a vehicle to a misdemeanor of a high and aggravated nature; providing for conditional titles for 1962 or earlier model years and allowing opt in under the TAVT system;  providing for transfers as a result of divorce decrees or court orders; providing for refund requests and prompt payment of the proceeds thereof by dealers to vehicle purchasers; providing an express expiration period of 45 days for temporary license plates; allowing the state revenue commissioner and the county tag agent to provide for 30 day extension of initial registration periods; allowing the county tag agent to require further information to make determinations regarding certificates of title and liens; providing for electronic submission of title applications; and many other changes.

The bill appears to be almost identical to HB 158.

This legislation makes numerous changes to the TAVT statute. These include: major revisions to determining the fair market value of vehicles; redefining trade in value as fair market value rather than as stated in the bill of sale; requiring the state revenue commissioner to develop a standard form for use by dealers; providing for civil fines and dealer license revocation for failure to apply for title and remit TAVT proceeds and allowing tag agents to retain one percent of the local proceeds to defray administration cost which proceeds go to the county general fund.

This legislation prohibits public officials from using their government supplied email addresses for election or campaign purposes.

This legislation makes it a crime for a county commissioner or development authority director to vote on the purchase of property in which the commissioner or director directly or indirectly owns more than 25% of the property.

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.

In an effort to address alleged malfeasance by outgoing (lame-duck) local officials, this legislation drastically moves the date on which a newly elected county commissioner takes office to the first Monday following the election, which is at least five days following the election's certification.  Though the author stresses the need for election uniformity, the bill singles out city councils and county commissions.  It does not apply to school boards or constitutional officers.  

Furthermore, any actions taken by the BOC during the time between the date of an election and the date that incoming city and county officials take office shall be voidable if such actions are rescinded by the governing authority for a 30-day period - beginning on the date when the last member of the governing authority elected takes office.   

Please contact your House Representative(s) or ACCG'sTodd Edwards tedwards@accg.org with any concerns you may have with this bill.        

This legislation requires employers, including counties, who offer sick leave to allow their employees to use up to five days sick leave to care for an immediate family member. Nothing requires employers to offer sick leave.

This legislation requires county parks that provide youth baseball to provide baseball dugout safety instruction at the beginning of each baseball season to children playing baseball.

This legislation would require the necessary state appropriation to expand medicaid and requires that it be 138% of the federal poverty level.

This legislation changes the duties of law enforcement when processing evidence related to rape. This bill requires that every law enforcement agency create a list of evidence resulting from a rape that is in their possession by July 1, 2016.  All stored evidence shall be transmitted to the GBI by November 1, 2016.

The language contained in this bill was added to SB 304, which passsed the House and Senate.

This legislation allows school boards to impose development impact fees if the voters approve an amendment to the Georgia Constitution proposed by HR 864. Counties and cities are required to collect the educational development impact fees for school boards imposing the fees. Counties and cities may keep 3 percent of what is collected to offset the cost of collection.