Business and Occupation Tax (18)

Date of Last Recorded Action: 3/29/2024

HB 0002 EvaluatingProvide for Pari-Mutuel Wagering on Horse Racing Geisinger, Harry 48th
2/17/2015 House Second Readers RegI --
Business and Occupation Tax Econ. Dev. & Transportation Elections Ethics General County Government
Law Enforcement Personnel/Employment Public Safety and Courts Revenue & Finance Todd Edwards
This legislation details how pari-mutuel betting on horse racing would be established in Georgia if approved by the voters of this state.  It provides for local referenda initiated by voters to be held before the commission grants licenses to construct, establish or operate a racetrack or satellite facility.  The licensees of racetracks or satellite facilities would be required to retain up to 18% of the pool, with 2% of the retainage going to the county or city in which the racetrack is located , and 7% retainage on the legitimate breakage, with 1% going to the county or city where the satellite facility is located and 1% going to the county or city where the racetrack is located.
HB 0143 SupportTax Accountability Act Wilkerson, David 38th
2/2/2015 House Second Readers W&M --
Business and Occupation Tax Clint Mueller Insurance Premium Tax Property Tax Revenue & Finance
Sales Tax-Local Transportation Funding
 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 0252 NeutralJ. Calvin Hill Bill Caldwell, Michael 20th
7/1/2015 Effective Date CR GvtO -
Annexation/Municipalization Business and Occupation Tax Econ. Dev. & Transportation Economic Development Elections
General County Government Health and Human Services Immigration Nat. Res. & the Environment Personnel/Employment
Probate Court Public Safety and Courts Revenue & Finance Todd Edwards Transportation Funding
This legislation removes several provisions of Georgia law that have been deemed outdated, obsolete and/or unconstitutional.  It includes removal of state assistance for infrastructure for certain planned communities, as well as preclearance requirements.  Language regarding membership in the Communist Party is removed from loyalty oaths.  It removes the requirement that peddlers and itinerant traders register with the probate judge and changes the term "mental retardation" to "intellectual disability" throughout Georgia code.
HB 0372 NeutralCharter Schools - No Business License or Occupational Tax Coomer, Christian 14th
7/1/2015 Effective Date Ed ED&Y -
Business and Occupation Tax Code Enforcement General County Government Land Use/Zoning Revenue & Finance
Todd Edwards
This legislation prohibits counties from requiring charter schools to obtain a business license, professional license or occupation tax certificate; however, these schools remain subject to zoning, planning and building requirements. Any for-profit vendor of a charter school remains subject to any applicable local requirements and regulations.      
HB 0461 NeutralMetal Theft Registry Requirements Shaw, Jason 176th
7/1/2015 Effective Date RegI RI&Util -
Business and Occupation Tax Debra Nesbit General County Government Georgia Bureau of Investigation Law Enforcement
Nat. Res. & the Environment Open Records/Meetings Act Public Safety and Courts Revenue & Finance Solid Waste
This legislation addresses catalytic converters and burial objects being sold to secondary metal recyclers.  This legislation will have no fiscal impact on counties.
HB 0524 NeutralCreation of Trade Name Registry Housed with the Superior Court Clerk's Cooperative Authority Fleming, Barry 121st
5/12/2015 House Date Signed by Governor Judy JUDY -
Business and Occupation Tax Clerk of Court Debra Nesbit Public Safety and Courts Revenue & Finance

This legislation requires the Georgia Superior Court Clerks' Cooperative Authority to create and maintain a trade name registry. This bill provides that $5.00 of the $15.00 registration fee be retained by the Superior Court Clerk's Cooperative Authority to create and maintain the statewide database until the year 2020. However, that is offset by the new $15.00 renewal fee.

HB 0677 NeutralLegalize Casino Gaming in Georgia Stephens, Ron 164th
3/2/2016 House Withdrawn, Recommitted RegI --
Alcohol/Tobacco Business and Occupation Tax Econ. Dev. & Transportation Economic Development Forfeitures, Fees, and Fine Add Ons
General County Government Land Use/Zoning Law Enforcement Open Records/Meetings Act Public Safety and Courts
Revenue & Finance Todd Edwards

This legislation authorizes up to four casino gaming establishments in Georgia: two in Metro Atlanta and two in other parts of the state.  The state would levy a 20 percent tax on casino revenues; require substantial investment and licensing fees in order for a casino to operate; set aside at least 90 percent of state revenues for the HOPE scholarship program; designate 1-2 percent of revenues for problem gambling organizations; and distribute 1-3 percent of revenues to the local government hosting the casino for infrastructure and public safety purposes.       

HR 807 is a Constitutional amendment that must be passed by Georgia voters in order for HB 677 to take effect.      

 

HB 0785 OpposeTownships - Create with Zoning, Land Use and Building Code Powers Dudgeon, Mike 25th
1/22/2016 House Second Readers GAff --
Annexation/Municipalization Auditing/Budget Business and Occupation Tax Code Enforcement Elections
Eminent Domain/Condemnation Ethics Form of Government General County Government Government Immunity
Land Conservation Land Use/Zoning Magistrate Court Open Records/Meetings Act Property Tax
Public Safety and Courts Revenue & Finance Sales Tax-Local Service Delivery Tax Commissioner
Todd Edwards

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 0805 NegotiatingRegulation and Taxation of Ride for Hire Services Powell, Alan 32nd
1/25/2016 House Second Readers W&M --
Business and Occupation Tax Clint Mueller Code Enforcement Econ. Dev. & Transportation General County Government
Revenue & Finance Transportation

 This legislation amends the laws regarding the regulation of taxi cabs, limousines and rides-share services.  ACCG is negotiating on how to calculate the tax and how to share it with the municipalities.

HB 0842 EvaluatingFireworks - Increase Regulations on Temporary Stands Taylor, Tom 79th
1/28/2016 House Second Readers RegI --
Auditing/Budget Business and Occupation Tax Fire Services Fireworks General County Government
Land Use/Zoning Probate Court Public Safety and Courts Revenue & Finance Todd Edwards
In what appears to be a turf battle brewing between temporary and permanent firework retailers, this legislation increases regulations on temporary fireworks stands and requires that these stands pay a $500 license fee to the county or city for each stand location within the jurisdiction. The license is only valid from June 18 through July 6, and December 20 through January 1 of following year, renewed annually. On the other hand, counties could not restrict the location of permanent fireworks retail stores - unless such prohibitions are consistent with the U.S. Constitution.
HB 0907 NeutralElectronic Cigarettes - Provide Regulations Rakestraw, Paulette 19th
2/8/2016 House Second Readers JudyNC --
Agriculture Alcohol/Tobacco Business and Occupation Tax District Attorneys General County Government
Health and Human Services Public Safety and Courts Revenue & Finance Solicitors Todd Edwards

This legislation gives the Agriculture Commissioner the authority to regulate the manufacture and sale of e-liquids and vapor pens. Counties have the authority to adopt ordinances and resolutions to inspect e-liquids sold within the county so long as the ordinance or resolution does not conflict with any power or authority of the Agriculture Commissioner. Counties are not permitted to adopt sanitary standards or specifications that are any less than those adopted by the Agriculture Commissioner. 

HB 1001 WatchPawnbrokers; installment pawn transactions with a fixed term for transactions involving the pledge of a motor vehicle as security; provide McCall, Tom 33rd
2/17/2016 House Second Readers RegI --
Business and Occupation Tax Code Enforcement General County Government Law Enforcement Public Safety and Courts
Todd Edwards
This legislation allows pawn brokers to offer installment transactions for vehicles.
HB 1025 SupportService of Citation for Violations of Ordinance Violations Taylor, Tom 79th
7/1/2016 Effective Date Judy JUDY -
Animal Control Business and Occupation Tax Civil Procedure Clerk of Court Code Enforcement
Criminal Procedure Debra Nesbit Forfeitures, Fees, and Fine Add Ons General County Government Health and Human Services
Land Use/Zoning Local Legislation Magistrate Court Nat. Res. & the Environment Property Tax
Public Safety and Courts Revenue & Finance Sewer/Septage Tax Commissioner Water Quality
This legislation allows local legislation permitting county ordinance violations that deal with the condition of real property to be served by leaving a copy of the citation at the property, mailing a copy to the property owner shown in the records of the tax commissioner or tax assessor, and filing a copy with the magistrate court clerk.  If the owner of the property fails to attend the trial, a fine against the property (i.e., "in rem") is the only penalty permitted.
SB 0190 NeutralCoin Operated Amusement Machines - Revise Regulations Miller, Butch 49th
7/1/2015 Effective Date RegI RI&Util -
Business and Occupation Tax General County Government Land Use/Zoning Revenue & Finance Todd Edwards
This legislation requires manufactueres and dealers, as well as owners, to purchase master licenses for bona fide coin operated machines from the state lottery.
SB 0272 OpposeTownships - Create with Zoning, Land Use and Building Code Powers Ligon, Jr., William 3rd
1/21/2016 Senate Read and Referred -SLGO -
Annexation/Municipalization Business and Occupation Tax Code Enforcement Elections Eminent Domain/Condemnation
Ethics Forfeitures, Fees, and Fine Add Ons Form of Government General County Government Government Immunity
Land Conservation Land Use/Zoning Magistrate Court Open Records/Meetings Act Property Tax
Public Safety and Courts Revenue & Finance Sales Tax-Local Service Delivery Todd Edwards

This legislation, similar to HB 785, would allow for the creation of townships via local legislation with land use, zoning, subdivision, building permit and code enforcement powers, if Georgia voters first approve a statewide referendum approving a constitutional amendment. Companion resolutions, SR 724 and HR 1051, 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.

SB 0276 EvaluatingGeorgia Personal Data Security Act Albers, John 56th
1/21/2016 Senate Read and Referred -S&T -
911 Animal Control Business and Occupation Tax Clerk of Court Code Enforcement
Coroners/Medical Examiners Correctional Institutions/Jail Elections Emergency Management/Preparedness EMS/Ambulance
Fire Services Firearms/Carry Laws Forfeitures, Fees, and Fine Add Ons General County Government Health and Human Services
Impact Fees Insurance Juveniles Law Enforcement Magistrate Court
Nat. Res. & the Environment Open Records/Meetings Act Personnel/Employment Probate Court Probation
Property Tax Public Safety and Courts Retirement Revenue & Finance Sewer/Septage
Sex Offender Sheriff Solicitors Solid Waste State Court
Stormwater Superior Court Tags/Titles Tax Commissioner Todd Edwards
Traffic Enforcement Utilities

This legislation requires local governments to comply with the Georgia Personal Data Security Act. Because counties maintain electronic and physical copies of personal information, they must provide individuals with notice of any breach of security of the system that houses the personal information as soon as possible after the breach is discovered, but in no case later than 45 days. If the county uses a third party to store the personal information, the third party must notify the county within 72 hours of any data breach, so that the county can meet its notification requirements. If law enforcement determines that notification would impair an ongoing criminal investigation, notification can be delayed. If the county, after investigation and consultation with relevant federal, state or local law enforcement, determines that the breach was not likely to result in identify theft or financial harm to an individual, notification will not be necessary. The county will be required to provide a written certification within 30 days to the attorney general and to maintain a copy of the written certification for at least five years.

SB 0306 EvaluatingIdentity Theft - Cannot Notify by Phone Call Martin IV, P. K. 9th
2/1/2016 Senate Read and Referred -S&T -
911 Animal Control Business and Occupation Tax Clerk of Court Code Enforcement
Coroners/Medical Examiners Correctional Institutions/Jail Elections Emergency Management/Preparedness EMS/Ambulance
Fire Services Firearms/Carry Laws Forfeitures, Fees, and Fine Add Ons General County Government Impact Fees
Juveniles Law Enforcement Magistrate Court Open Records/Meetings Act Personnel/Employment
Property Tax Public Safety and Courts Retirement Revenue & Finance Sewer/Septage
Solid Waste State Court Stormwater Superior Court Tags/Titles
Tax Commissioner Todd Edwards Traffic Enforcement Utilities
This legislation does not allow phone calls to be used as a way to notify indivdiuals of a breach of security involving personal information.  For most data breaches, current law allows individuals to be notified in writing, by telephone, through electronic notice.
SR 0123 WatchGeneral Assembly; authorize to provide by general law for casino gambling within each county and each municipal corporation approved by referendum -CA Tate, Horacena 38th
2/2/2015 Senate Read and Referred -GvtO -
Business and Occupation Tax Clint Mueller Econ. Dev. & Transportation Economic Development General County Government
Revenue & Finance
This legislation asks the voters to approve an amendment to the Georgia Constitution to allow casino gambling in Georgia on a county (or city) by county (or city) basis.  If the amendment is approved, a county or city would hold a separate referendum to determine whether casino gambling is allowed in their jurisdiction.
Green background on status indicates a bill has been acted on the last recorded legislative day.








Copyright @1996-2015 Association County Commissioners of Georgia