Sales Tax-Local (56)
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Date of Last Recorded Action: 3/29/2024

HB 0042 OpposePartial Sales Tax Exemption on Manufactured Homes Sims, Chuck 169th
1/16/2013 House - House Second Readers W&M --
Clint Mueller Revenue & Finance Sales Tax-Local
HB 42 is identical to HB 62.  This bill provides for a completely different method of calculating the amount of sales tax due on mobile homes. Rather than a percentage of sales price, it will be calculated at 60% of the manufacturer's invoice amount. Additionally, this bill provides a complete sales tax exemption for the retail sale of pre-owned mobile homes.
HB 0062 OpposeSales and use tax; manner and method of imposing and collecting on certain manufactured single-family structures; change Kidd, E. Culver "Rusty" 145th
1/17/2013 House - House Second Readers W&M --
Clint Mueller Revenue & Finance Sales Tax-Local
HB 62 is identical to HB 42.  This bill provides for a completely different method of calculating the amount of state sales tax due on mobile homes. Rather than a % of sales price, it will be calculated at 60% of the manufacturer's invoice amount. It is unclear if this % calculation is intended to affect local sales and use tax.  Additionally, this bill provides a complete exemption from BOTH state and local sales and use tax for the retail sale of pre-owned mobile homes.
HB 0112 SupportTax Accountability Act of 2013; enact Mosby, Howard 83rd
1/30/2013 House - House Second Readers W&M --
Business and Occupation Tax Clint Mueller Property Tax Revenue & Finance Sales Tax-Local
This bill purports to impose restrictions on the enactment process of any bills proposing any tax exemptions, exclusions, deductions, credits, deferrals, or preferential rates.
HB 0153 NeutralAuthorization to Impose a Fractional SPLOST Carson, John 46th
3/13/2014 House Disagrees Senate Amend/Sub W&M FIN -
Clint Mueller Revenue & Finance Sales Tax-Local
This legislation authorizes a county to request a fractional percentage Special Purpose Local Option Sales Tax (SPLOST). There must be an intergovernmental agreement with the cities making up at least 50 percent of the municipal population to request the fractional SPLOST in a referendum. Counties could have multiple fractional SPLOSTs collected at the same time as long as the combined fractions do not exceed 1 percent.
HB 0164 EvaluatingSales Tax Exemption on Aircraft Maintenance Atwood, Alex 179th
7/1/2013 House - Effective Date W&M FIN -
Clint Mueller Revenue & Finance Sales Tax-Local
This bill extends the sunset for two year on the sales tax exemption for engines, parts, or equipment used in the maintenance and repair of aircraft registered out of state.
HB 0173 SupportMaintenance and Repair Eligible for SPLOST Tankersley, Jan 160th
2/4/2013 House - House Second Readers W&M --
Clint Mueller Revenue & Finance Sales Tax-Local
This legislation authorizes a county to spend up to 15 percent of the revenues from a future SPLOST on maintenance and repair activities.  The authorized percentage would have to be approved in a SPLOST referendum and could only be used to fund maintenance and repair on capital projects acquired through SPLOST. 
HB 0190 OpposeSales and use tax; kidney dialysis equipment; provide exemption Stephens, Ron 164th
2/5/2013 House - House Second Readers W&M --
Clint Mueller Revenue & Finance Sales Tax-Local
This bill creates a new sales and use tax exemption for kidney dialysis equipment. It has no sunset provision.
HB 0193 NeutralExtend Sales Tax Exemption for Certain Non-profits Stephens, Ron 164th
5/7/2013 House Date Signed by Governor W&M FIN -
Clint Mueller Revenue & Finance Sales Tax-Local
This bill reinstates the sales tax exemption for several charitable purposes. These include exemptions for food purchased by qualified food banks, food donated for disaster relief, purchases by certain nonprofit health clinics and purchases by Goodwill Industries Inc. The restored exemptions will sunset in two years.
HB 0195 NeutralSpecial District Transportation Sales and Use Tax Setzler, Ed 35th
1/16/2014 House Withdrawn, Recommitted Trans --
Econ. Dev. & Transportation Revenue & Finance Sales Tax-Local Shaun Adams
This legislation makes substantial revisions to TSPLOST. It allows any two counties to levy as long as they are contiguous and located in a special district that rejected the imposition of the tax in 2012.
HB 0265 NeutralMARTA Tax Restriction Suspension Jacobs, Mike 80th
6/1/2014 Effective Date Trans TRANS -
Econ. Dev. & Transportation Local Legislation Sales Tax-Local Shaun Adams Transportation
Transportation Funding
This bill repeals Code Sections 32-9-13 & 32-9-14 relating to restrictions on use of MARTA proceeds. It becomes effective only if a companion bill reconstituting the MARTA board is enacted at the 2013 session.
HB 0307 OpposeSales Tax Refunds on Private Label Credit Card Bad Debt Peake, Allen 141st
2/13/2013 House - House Second Readers W&M --
Clint Mueller Revenue & Finance Sales Tax-Local
HB 0318 NeutralGeorgia Tourism Development Act Stephens, Ron 164th
4/29/2013 House Date Signed by Governor ED&T FIN -
Econ. Dev. & Transportation Economic Development General County Government Revenue & Finance Sales Tax-Local
Shaun Adams
This legislation changes the procedures of the Georgia Tourism Development Act and the necessary agreements that provide sales tax exemptions for certain projects. This legislation was amended to now include the option for local governments to offer the tourism tax exemption by resolution in the jurisdiction where a tourism project exists.
 
This legislation was also amended to include the language from SB 224 which creates the Invest Georgia Fund as a direct component of the Seed Capital Fund.  The legislation provides for the make up of the Board and the process for identifying qualifying early stage or seed businesses.
 
HB 0333 NeutralEthics Commission Authority to Investigate Failure to Pay Taxes by Public Officer Hill, Calvin 22nd
2/14/2013 House - House Second Readers Eth --
Business and Occupation Tax Ethics General County Government Insurance Premium Tax Property Tax
Revenue & Finance Sales Tax-Local Shaun Adams
This legislation gives the Georgia Government Transparency and Campaign Finance Commission the authority to investigate written complaints of elected official's failure to file or pay taxes, contingent upon approval of a constitutional amendment by the voters (HR 298).
HB 0390 NeutralSales and use tax; ceiling on local taxes which may be levied by a political subdivision; provide for additional exemption Mayo, Rahn 84th
3/3/2014 House Lost Reconsidered Bill/Res W&M --
Clint Mueller Revenue & Finance Sales Tax-Local
This bill accomplishes several different goals regarding local sales tax.  First, it excludes the MARTA tax the 2% cap on local sales and use taxes in a county in which HOST is levied. Second, in any county in which this new exclusion applies, SPLOST can be levied for up to 10 years.
HB 0403 OpposeMunicipal Sales Tax for Water and Sewer Emergencies Carter, Amy 175th
3/28/2013 House - House Withdrawn, Recommitted W&M --
Clint Mueller Emergency Management/Preparedness Nat. Res. & the Environment Public Safety and Courts Revenue & Finance
Sales Tax-Local Water Quality Water Quantity
This legislation would expand the use of the special water and sewer projects and costs sales tax to cities under an order of a state or federal court or agency to improve its water and sewer infrastructure if the city is located in a presidentially declared disaster area.
HB 0418 SupportRequire Department of Revenue to Share More Revenue Collection Data with Local Governments Fleming, Barry 121st
2/22/2013 House - House Second Readers W&M --
Clint Mueller Revenue & Finance Sales Tax-Local
This bill allows counties and cities to obtain sales tax information from DOR.
HB 0419 SupportSales and use tax; change definition regarding manufacturing Fleming, Barry 121st
2/22/2013 House - House Second Readers W&M --
Clint Mueller Revenue & Finance Sales Tax-Local
This bill excludes electric power generation from the definition of manufacturer so that such entities will not qualify for the sales and use tax exemption.
HB 0430 NeutralSales and use tax; eligibility of solar energy electric generation equipment for tax exemption; clarify Parsons, Don 44th
2/22/2013 House - House Second Readers W&M --
Clint Mueller Revenue & Finance Sales Tax-Local
This bill changes the definitions of 'industrial materials', manufacture of tangible personal property', and 'manufacturer' in order to include solar energy in the sales and use tax exemption for energy.
HB 0520 SupportSales and use tax; time for filing certificates providing for distribution of local option tax proceeds; extend temporarily Weldon, Tom 3rd
3/28/2013 House - House Withdrawn, Recommitted Judy --
Clint Mueller Revenue & Finance Sales Tax-Local
This bill provides for an additional year for current LOST renegotiation. It also provides new requirements regarding service delivery analysis, population, and allocation for the next round of renegotiated certificates.
HB 0678 EvaluatingTelecommunications Tax Reform Ehrhart, Earl 36th
1/13/2014 House Second Readers W&M --
Clint Mueller General County Government Property Tax Revenue & Finance Sales Tax-Local
Telecommunications

This bill is a comprehensive revision of all taxation of communication services. Among the plethora of changes, the bill provides for: a sales tax exemption for electricity in an Internet data center, including eligible property used at such center; applicability of sales tax to prepaid wireless service and prepaid wireless calling service; a sales tax sourcing rules applicable to communications services; a 5% tax on direct broadcast satellite; a 2& state tax on communications services other than direct broadcast satellite services; a 3% local tax on communications services other than direct broadcast satellite service; a 2% local tax on telecommunications services; and a 1% tax on telecommunications services (apparently for education purposes). In addition, the bill eliminates numerous taxation and fee provisions from TiTles 36 and 46.

HB 0691 SupportRoll-back Local Option Sales Tax Burns, Jon 159th
1/13/2014 House Second Readers W&M --
Clint Mueller Revenue & Finance Sales Tax-Local
This bill converts each LOST levy into a new Roll-back Option Sales Tax (ROST). The conversion occurs simultaneous with the adoption of the enabling constitutional amendment, HR 1034.
HB 0713 SupportFull Accountability in Collection of Taxes (FACT) Act of 2014; enact Battles, Paul 15th
1/15/2014 House Second Readers W&M --
Clint Mueller Revenue & Finance Sales Tax-Local

This bill provides a mechanism for local governments to appoint an employee to enter into a confidentiality agreement with the Department of Revenue to gain access to specific sales tax information collected within the local government's jurisdiction.

HB 0719 SupportContinuation of Joint County and Municipal Sales Tax (LOST) Kevin Tanner
4/29/2014 House Date Signed by Governor W&M FIN -
Clint Mueller Leg Update Draft Revenue & Finance Sales Tax-Local

This bill provides for the continuation of Local Option Sales Tax (LOST) for counties and cities that relied on judicial arbitration to settle their dispute over LOST distributions. This past fall, the Georgia Supreme Court ruled the judicial arbitration unconstitutional.

HB 0756 OpposeQualifies Cement Mixer Trucks for the Sales Tax Exemption on Energy Used in Manufacturing Allen Peake
1/21/2014 House Second Readers W&M --
Clint Mueller Revenue & Finance Sales Tax-Local Shaun Adams
Would be subject to local excise tax on energy
This bill adds certain cement mixers and 40 percent of the fuel purchased to the list of property qualifying for the sales tax exemption on energy used in manufacturing. The industry argues that they should qualify for the exemption because their trucks manufacture concrete while in route to the job site.
HB 0802 NeutralExpand Uses for Education SPLOST Andrew Welch
2/20/2014 House Committee Favorably Reported By Substitute Ed --
Revenue & Finance Sales Tax-Local Shaun Adams

This bill is a fundamental revision of ESPLOST.  Major changes include:

1) The requirement for concurrent resolution between county and independent school districts is eliminated. The levy of this tax by the county board of education will no longer be subject to control by an independent school system located in the county. Each county or city board of education is authorized to have its own tax levy;

2) The implementing general law is no longer tied to the general SPLOST law. ESPLOST is set out as a complete statute with its own requirements;

3) In addition to capital outlay projects, not more than 50 percent of the proceeds of ESPLOST can be expended for educational programs and materials. It is important to note that most maintenance and operation and personnel salaries are excluded in the bill as it is currently written; and

4) Existing ESPLOST levies can be modified to include educational programs and materials subject to referendum approval.

This bill is the implementing legislation for HR 1109.

Green background on status indicates a bill has been acted on the last recorded legislative day.








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