HB 0004 |
Support | Conservation Use Valuation Assessments (CUVA) - Effect of Delinquent Taxes |
Jason Spencer |
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1/25/2017 |
House Second Readers |
Ways and Means |
- | - |
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| This bill amends OCGA 48-5-7.4 and provides for 2 new requirements for Conservation Use Valuation Assessment (CUVA) of property: 1) property owners cannot apply for or renew a CUVA covenant if delinquent on any taxes owed in the county where the property lies, until those taxes are paid; and 2) if an owner becomes delinquent on county taxes while a CUVA covenant is in effect, that delinquency constitutes a breach of the covenant. |
HB 0005 |
Support | Change in Grants to Counties Formula for Juvenile Judge Salaries |
Johnnie Caldwell |
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|
7/1/2017 |
Effective Date |
Juvenile Justice |
Judiciary |
- |
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| This legislation changes the current amount for juvenile court judgeship grants-to-counties funding. The grant increases from $85,000 to $100,000 per circuit, with an additional funding for circuits with four or more superior court judgeships, the grant will include $25,000 per superior court judgeship over four. For example a circuit with nine superior court judgeships would receive $225,000 per year for that circuit. |
HB 0054 |
Support | Tax Credits for Donations to Rural Hospitals |
Geoff Duncan |
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3/30/2017 |
House Withdrawn, Recommitted |
Ways & Means |
- | - |
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| This legislation increases the income tax credit and reporting requirements for donations to rural hospitals. Increases the total amount available for tax credits to $60 million for FY 17, FY 18 and FY 19. |
HB 0060 |
Support | Liquor - Distiller May Sell Directly to Public |
Ron Stephens |
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1/24/2017 |
House Second Readers |
Regulated Industries |
- | - |
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| 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 0061 |
Support | Sales Tax on Internet and Out of State Retailers |
Jay Powell |
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|
1/1/2019 |
Effective Date |
Ways & Means |
Finance |
- |
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| 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. |
HB 0062 |
Support | Internet and Out-of-State Retail Sales - Definition of "Dealer" and related Court Proceedings |
Jay Powell |
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1/24/2017 |
House Withdrawn, Recommitted |
Ways & Means |
- | - |
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| This bill is a companion bill to HB 61. For sales tax purposes, the definition of "dealer" is amended to add two categories of retailers: 1) any retailer that obtains gross revenues of over $250,000 in a year from sales of tangible personal property (whether delivered physically or electronically) in Georgia, and 2) any retailer that conducts 200 or more such sales in a calendar year. The bill would authorize the Department of Revenue to bring court action to determine whether a company is a "dealer" as defined above, and would also authorize direct appeals of trial court decisions on that issue. |
HB 0069 |
Support | "Less Developed Area" Tax Credits - Reporting Requirements |
Paulette Braddock |
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1/25/2017 |
House Second Readers |
Ways & Means |
- | - |
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| This bill requires the state revenue commissioner to prepare a report regarding the income tax credit for business enterprises in counties designated as less developed areas. That existing program allows higher income tax credits for the least developed counties. The reports called for in this bill are to be made for 2019-2024 and are to specify items such as the number of employers claiming the credit, the number and value of credits, and estimated economic impact. |
HB 0070 |
Support | "Less Developed Area" Tax Credits - Classification Change for Counties with High Levels of Commuters |
Paulette Braddock |
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1/25/2017 |
House Second Readers |
Ways & Means |
- | - |
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| This bill redesignates any county to a lower economic development tier when at least 70 percent of the county's workforce commutes outside the county for work. The effect of this change is that businesses creating jobs within a county meeting this percentage would be entitled to higher income tax credits that would otherwise apply. |
HB 0073 |
Support | Revitalization Zone Income Tax Credits |
Penny Houston |
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|
5/8/2017 |
Effective Date |
Ways & Means |
Finance |
- |
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| This bill provides an income tax credit to businesses that establish new locations within revitalization zones designated by the Commissioners of the Department of Community Affairs and Department of Economic Development. To be eligible for revitalization zone status, counties and/or cities must have a population of less than 15,000 and must show economic distress based upon poverty rate, downtown area vacancies or blight. Additionally, the county and/or city must identify a concentration of historic commercial structures, a feasibility study or market analysis identifying business activities to be supported, and a master or strategic plan to assist private and public investment. |
HB 0081 |
Support | Hospital Authorities and Contractors Intercept Income Tax Returns to Pay Medical Bills |
Tom McCall |
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|
3/1/2018 |
Senate Read and Referred |
Ways and Means |
Finance |
- |
|
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| This legislation allows health care facilties created, formed or operated on behalf of a hospital authority to intercept tax refunds to pay outstanding medical bills. |
HB 0154 |
Support | Dental Hygienists may Provide Preventive Care Under Supervision of Dentist |
Sharon Cooper |
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|
1/1/2018 |
Effective Date |
Health & Human Services |
Health and Human Services |
- |
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| This legislation allows dental hygienists to apply topical flouride and sealants and oral prophylaxis under general supervision in county hospitals and health facilities. |
HB 0160 |
Support | Georgia Commission on Transit Governance and Funding |
Kevin Tanner |
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1/8/2018 |
Senate Recommitted |
Transportation |
Transportation |
- |
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| This legislation creates the Georgia Commission on Transit Governance and Funding. The commission will study and assess the needs and funding methods for mass transportation for any one or more metropolitan areas in Georgia.
|
HB 0162 |
Support | Setoff of Court Fees from Income Tax Refunds |
Betty Price |
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|
3/5/2018 |
Senate Passed/Adopted By Substitute |
Judiciary |
Judiciary |
- |
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| This bill changes setoff debt collection procedures regarding the transfer of setoff amounts by the Administrative Office of the Courts (AOC). As allowed by existing law, the AOC may recoup fees owed to local courts from a taxpayer's income tax refund. This bill would allow the AOC to transfer those setoff funds to the local courts prior to final resolution of a taxpayer's challenge to whether such court fees are owed. |
HB 0175 |
Support | Alcohol - Locals May Reduce Distance Between Restaurant Sales and Schools/Housing Authorities |
Clay Cox |
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2/1/2017 |
House Second Readers |
Regulated Industries |
- | - |
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| This legislation allows counties and cities, via a resolution or ordinance, to reduce the state-mandated distance between a restaurant that serves wine and beer and a school or housing authority property. |
HB 0181 |
Support | Sales and Use Taxes - Availability of Information to Local Governments |
Jodi Lott |
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1/25/2018 |
Senate Committee Favorably Reported |
Ways & Means |
Finance |
- |
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| 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. |
HB 0183 |
Support | Georgia Geospatial Advisory Council |
Robert Dickey |
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7/1/2017 |
Effective Date |
State Planning & Community Affairs |
Natural Resources and the Environment |
- |
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| This legislation transfers the Georgia Geospatial Advisory Council from the Department of Natural Resources to the Department of Community Affairs and removes the council's sunset. The Council makes recommendations on utilizing Georgia's geospatial capabilities to meet federal notification requirements, achieving governmental data interoperability and advancing geospatial technology among Georgia's state and local governments. |
HB 0197 |
Support | Requirements for Solicitation Regarding Conveying Real Estate |
Sam Teasley |
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7/1/2017 |
Effective Date |
Judiciary |
Judiciary |
- |
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| This legislation requires advertisements for services to obtain copies of deeds, mortgages and liens to include a notification that the advertisement is not a bill or official government document. |
HB 0205 |
Support | Fracking Regulations |
John Meadows |
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|
5/8/2018 |
Effective Date |
Energy, Utilities & Telecommunications |
Regulated Industries and Utilities |
- |
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| 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. |
HB 0244 |
Support | New Cities - Taxation for Unfunded County Pension Liabilities |
Mary Oliver |
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2/8/2017 |
House Second Readers |
Governmental Affairs |
- | - |
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| This bill establishes a process by which a county within which a new city is formed may levy a tax within the newly incorporated city to cover that area's pro-rata share of the county's unfunded pension liability. |
HB 0251 |
Support | Allow EMS Personnel Access to Private Property During Declared State Emergency |
Darrel Ealum |
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|
7/1/2017 |
Effective Date |
Public Safety and Homeland Security |
Public Safety |
- |
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| This legislation gives EMS and all first responders the right to enter private property during a disaster declared by the governor, for search and rescue, debris removal and providing aid. |
HB 0253 |
Support | Dog and Cat License Plates |
Wendell Willard |
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|
3/27/2018 |
Senate Tabled |
Motor Vehicles |
Public Safety |
- |
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| This legislation amends the special license plates to help fund dog and cat reproductive sterilization support. |
HB 0256 |
Support | Direct Appeals of Immunity Rulings |
Barry Fleming |
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2/9/2017 |
House Second Readers |
Judiciary |
- | - |
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| This bill allows counties to immediately appeal the denial of sovereign immunity and other immunities. This bill would reverse a recent court decision holding that trial-court permission is necessary for such appeals, which in turn could mean that counties would have to spend taxpayer funds to cover the cost of an entire trial, only to find out in a subsequent appeal that the lawsuit was barred by sovereign or other immunities. Thte language of this bill has been added to HB 791. |
HB 0257 |
Support | Local Government Authority Finance Reports |
Jan Tankersley |
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|
7/1/2018 |
Effective Date |
Governmental Affairs |
State and Local Governmental Operations |
- |
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| This legislation combines the two annual reports (registry and financial reports) that local government authorities and local independent authorities must file annually with the Department of Community Affairs. Local authorities may not incur debt or credit obligations until they submit the report, though failure to do so will not impact any outstanding debt. |
HB 0302 |
Support | Property Tax Millage Rate - Notice Requirements |
Randy Nix |
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|
2/15/2018 |
House Withdrawn, Recommitted |
Ways & Means |
- | - |
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| This bill changes the requirements regarding the advertising, notice, and adoption of millage rates. Specifically, it rewords the contents of the ad such that the focus is on the proposed millage rate rather than a tax increase. The ad can be combined with the required five year tax history. |
HB 0312 |
Support | Retirement Plans - Allow Roth option |
Howard Maxwell |
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|
1/1/2018 |
Effective Date |
Retirement |
Retirement |
- |
|
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| This bill provides that the state retirement system, as well as retirement plans offered by counties and other local governments, may include an option for use of a qualified Roth contribution program in a deferred compensation plan. As to counties, this appears to be a restatement or clarification of existing authority provided to counties under the Georgia Constitution. |