Legislation Sponsored by Ron Stephens

HB 0056NeutralEquipment Rental Leases - Property tax recovery feesRon Stephens
2/22/2017House Withdrawn, RecommittedTransportation
Business and Occupation TaxLarry RamseyProperty Tax

 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 0059NeutralIncome Tax Credits for Certified Historic StructuresRon Stephens
3/29/2018House Disagreed Senate Amend or SubWays & MeansFinance
2017/01/27-Report2018/03/16 ReportEcon. Dev. & TransportationEconomic DevelopmentGeneral County Government
Land Use/ZoningLarry RamseyRevenue & 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 0060SupportLiquor - Distiller May Sell Directly to Public Ron Stephens
1/24/2017House Second ReadersRegulated Industries
Alcohol/TobaccoBusiness and Occupation TaxGeneral County GovernmentPublic Safety and CourtsTodd Edwards
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 0125OpposeSales and Use Taxes - Exemption for Equipment for Boat Repairs/Maintenance Exceeding $500,000Ron Stephens
7/1/2017Effective DateWays & MeansFinance
2017/01/27-Report2017/03/17 - Report2017/03/24 - ReportLarry RamseyRevenue & Finance
Sales Tax-Local
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 0141EvaluatingHotel-Motel Tax - Use for Visitors' Center in Certain JurisdictionsRon Stephens
1/30/2017House Second ReadersWays & Means
2017/01/27-ReportLarry RamseyRevenue & Finance
This bill expands the list of purposes for which an existing 7 percent hotel motel levy can be expended by including the acquisition, refurbishing, or restoration of a convention and trade facility and also a visitor's center. This bill appears to presently affect only Gwinnett and Whitfield Counties along with several cities.
HB 0158NeutralGambling - Georgia Destination Resort Act Ron Stephens
1/31/2017House Second ReadersRegulated Industries
2017/02/03-ReportAlcohol/TobaccoBusiness and Occupation TaxDistrict AttorneysEcon. Dev. & Transportation
Economic DevelopmentGeneral County GovernmentGeorgia Bureau of InvestigationImmigrationLand Use/Zoning
Public Safety and CourtsRetirementRevenue & FinanceTodd EdwardsTourism
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 0201NeutralMotor Fuel Tax - Reestablish Exemptions for School Buses and Mass Transit BusesRon Stephens
2/2/2017House Second ReadersWays & Means
Larry RamseyRevenue & FinanceSales Tax-LocalTransportation Funding
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 0298NeutralChatham County; Recorder's Court; revise provisionsRon Stephens
2/10/2017House Second ReadersIntragovernmental Coordination
Local LegislationPublic Safety and CourtsTraffic Enforcement
HB 0325OpposeProperty Tax Assessment - Income ValuationRon Stephens
1/8/2018Senate RecommittedWays & MeansFinance
2017/02/17-ReportLarry RamseyProperty TaxRevenue & 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 0326EvaluatingGeorgia International and Maritime Trade Center AuthorityRon Stephens
2/15/2017House Second ReadersEconomic Development & Tourism
Econ. Dev. & TransportationGeneral County GovernmentGovernment ImmunityLarry RamseyLocal Legislation
Property TaxRevenue & FinanceSales Tax-Local
This legislation reconstitutes the Georgia International and Maritime Trade Center.
HB 0354NeutralGeorgia International and Maritime Trade Center AuthorityRon Stephens
5/8/2018Veto V1Economic Development & TourismEconomic Development and Tourism
Econ. Dev. & TransportationEconomic DevelopmentLarry RamseyLocal LegislationTourism
This legislation changes the Georgia International and Maritime Trade Center.
HB 0357SupportBoat TitlingRon Stephens
3/27/2018Senate Passed/Adopted By SubstituteWays & MeansFinance
2017/02/17-Report2017/03/10 - ReportLarry RamseyRevenue & FinanceSales Tax-Local
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 0526SupportHotel/Motel Tax - Applicable to House RentalsRon Stephens
3/3/2017House Second ReadersWays & Means
Hotel Motel TaxLarry RamseyRevenue & Finance
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 0535OpposeSales and Use Tax - Exemption for Certain Automobile RacesRon Stephens
3/6/2017House Second ReadersWays & Means
Larry RamseyRevenue & FinanceSales Tax-Local
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 0544InactiveRichmond Hill Public Facilities Authority Act; enactRon Stephens
5/3/2017Effective DateIntragovernmental CoordinationState and Local Governmental Operations
FinancingGeneral County GovernmentLocal LegislationRevenue & Finance
HB 0572InactiveChatham County; Recorder's Court; revise responsibilities of chief judge; provisionsRon Stephens
5/4/2017Effective DateIntragovernmental CoordinationState and Local Governmental Operations
Local LegislationProbate CourtPublic Safety and CourtsState Court
HB 0593NeutralEducation SPLOST - notification of school start datesRon Stephens
3/20/2017House Second ReadersWays & Means
Larry RamseyRevenue & FinanceSales Tax-Local
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 0604EvaluatingMass Transit Sales TaxRon Stephens
3/22/2017House Second ReadersWays and Means
Econ. Dev. & TransportationKathleen BowenRevenue & FinanceSales Tax-LocalTransportation Funding
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 0976NeutralState Gaming CommissionRon Stephens
2/23/2018House Second ReadersRegulated Industries
Econ. Dev. & TransportationEconomic DevelopmentLarry RamseyTourism
This bill would create the State Gaming Commission, which would be tasked with studying the feasibility of casino gambling and other gaming activities.
HB 0993EvaluatingGeorgia Lottery Corporation; determine by regulation the number of class B bona fide coin operated amusement machines; provideRon Stephens
2/26/2018House Second ReadersRegulated Industries
Business and Occupation TaxGeneral County GovernmentTodd Edwards
HB 1019EvaluatingSales Tax Exemptions - Cultural FacilitiesRon Stephens
3/5/2018House Second ReadersWays and Means
Larry RamseyRevenue & FinanceSales Tax-Local
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 1074EvaluatingExcise Tax on Tobacco ProductsRon Stephens
3/27/2018House Second ReadersWays and Means
Alcohol/TobaccoLarry RamseyRevenue & Finance
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.
HB 1078EvaluatingCommunity Affairs, Department of; annually audit each county that contains a municipality regarding the consolidation of government services; requireRon Stephens
3/29/2018House First ReadersAppropriations
Auditing/BudgetGeneral County GovernmentLarry RamseyProperty TaxRevenue & Finance
HR 1573EvaluatingHouse Study Committee on Incentivizing Consolidation of Local Government Services; createRon Stephens
3/21/2018House Second ReadersState Planning and Community Affairs
Form of GovernmentGeneral County GovernmentTodd Edwards