06 LC 18
4654
House
Bill 1116
By:
Representatives Buckner of the
130th,
Thomas of the
100th,
Jamieson of the
28th,
and Hugley of the
133rd
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Title 48 of the Official Code of Georgia Annotated, relating to revenue
and taxation, so as to provide for a county excise tax on the severance of solid
minerals; to provide for definitions; to provide for procedures, conditions, and
limitations; to provide for powers, duties, and authority of the state revenue
commissioner and Department of Revenue; to provide for criminal penalties; to
provide for other matters relative to the foregoing; to provide an effective
date; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Title
48 of the Official Code of Georgia Annotated, relating to revenue and taxation,
is amended by adding at the end thereof a new chapter, to be designated Chapter
19, to read as follows:
"CHAPTER
19
48-19-1.
As
used in this chapter, the term:
(1)
'For sale or for industry purposes' or 'for the purpose of selling or for
industrial use' means the entry of any solid mineral into the stream of
intrastate or interstate commerce or any commercial exploitation of such solid
mineral.
(2)
'Governmental agency' means any federal, state, or local department, bureau,
agency, or governing authority.
(3)
'Producer' means any person engaging in the business of severing one or more
solid minerals from the soil or waters within this state.
(4)
'Production' means the total gross amount of a solid mineral severed from the
soil or waters of this state from any type of production unit, including but not
limited to mines, either on or below the surface; quarries; pits; or other sites
of extraction.
(5)
'Sever,' 'severed,' or 'severance' means the withdrawing, cutting, mining,
stripping, or otherwise physical taking or removing of solid minerals from the
soil or waters within a county.
(6)
'Solid mineral' means all solid minerals, including, but not limited to, clay,
gravel, phosphate rock, lime, shells exclusive of live shellfish, stone, sand,
heavy minerals, and any rare earths or waters which have been discovered or may
be discovered in the future, which are contained in the soil or waters within a
county.
(7)
'Ton' means a short ton of 2,000 pounds. The number of tons shall be determined
at the first point at which the solid mineral is weighed under such rules and
regulations as the commissioner may prescribe.
48-19-2.
(a)
The governing authority of each county is authorized to levy upon each producer
of solid minerals in such county an excise tax on the privilege of engaging in
the severance of solid minerals from the soil or waters within that county for
sale or for industrial purposes. This excise tax shall be known as the county
solid minerals severance tax which shall be imposed upon the producer following
the adoption of a resolution by the governing authority of the county calling
for the imposition of such tax.
(b)
The rate of the county solid minerals severance tax shall be 15¢ per ton on
all solid minerals severed from the soil or waters within the county for sale or
for industrial purposes.
(c)(1)
The tax imposed under this Code section is levied upon the entire production of
the producer in this county to the extent such solid minerals are severed for
the purpose of selling such products or for industrial use, regardless of the
place of sale or the delivery of such solid minerals outside such
county.
(2)
The producer shall become liable for such taxes at the time the solid minerals
are severed from the soil or waters within the county, whether before processing
or after processing, as the case may be.
(d)
The tax levied by such county shall constitute a lien upon all solid minerals
severed within the county and upon all property in the county from which it is
severed, including but not limited to mineral rights of the producer, and such
lien shall be entitled to preference over all judgments, encumbrances, or liens
except those held by this state.
(e)
The department shall administer and collect the severance tax levied by the
governing authority of each county under this Code section.
(f)
The proceeds of the county solid minerals severance tax collected by the
commissioner shall be disbursed as soon as practicable after collection as
follows:
(1)
One percent of the amount collected shall be paid into the general fund of this
state to defray the costs of administration of the tax; and
(2)
The remainder shall be returned to the county from which the solid mineral was
severed and shall be applied by the county governing authority as
follows:
(A)
Fifty percent for the maintenance and construction of roads by the county;
and
(B)
Fifty percent to the general fund of the county.
48-19-3.
(a)
The county solid minerals severance tax shall be due and payable monthly on the
first day of the month next succeeding the month in which the solid minerals are
severed from the soil or waters.
(b)
In order to ascertain the amount of tax payable, the producer shall transmit to
the commissioner, on or before the fifteenth day of the month in which the tax
accrues, a return upon forms provided by the commissioner. The return shall set
forth the amount of solid minerals in tons severed by such producer during the
next preceding calendar month, the amount of tax due, and such other information
as the commissioner may require for the proper enforcement of the provisions of
this chapter.
(c)
A separate return shall be filed with the commissioner for each county from
which any solid mineral is severed showing the month or period covered, the
total number of tons of all solid minerals severed from each production unit
operated, owned, or controlled by the taxpayer during the period covered, the
county in which produced, the amount of the tax owing to such county, and such
other information as the commissioner may require.
(d)
A remittance in the amount of the tax due this state and that owing to the
county or counties levying such tax shall accompany the returns when transmitted
to the commissioner.
(e)
The returns shall be signed by the producer himself or herself in the instance
of any individual producer and by a member, officer, or manager of the producer
in all other instances.
(f)
The time provided for the filing of such returns with the commissioner may be
extended by agreement between the producer and the commissioner.
(g)
The producer making a timely return of the amount owing to any county levying
such tax shall be allowed a credit in the amount of 1 percent against such
liability.
48-19-4.
(a)
In the event any producer shall fail to file the signed monthly returns
required, or in the event the commissioner has reason to believe that any return
is incorrect, or in the event any producer shall fail to pay all taxes due under
this chapter, the commissioner shall be authorized to ascertain the true amount
of any solid mineral severed and to assess the tax based thereon within three
years from the date upon which the return and remittance were due or were
transmitted to him or her. A notice of the assessment shall be mailed to the
producer.
(b)
The commissioner may require the producer to furnish him or her with such
information as he or she may deem necessary to compute correctly the amount of
tax to be levied and collected under the provisions of this chapter. The
commissioner may require the production, at such place as he or she may
designate, of the books, records, files, or other documents of the producer and
examine the same. The commissioner shall also be authorized to conduct hearings
and compel attendance of witnesses. In any such event, the commissioner shall
make allowances for the reasonable business needs of the producer in maintaining
his or her business records.
(c)
The commissioner may also request from any governmental agency information
necessary to the ascertainment of the correct amount of the
produceŕs
tax liability.
(d)
All producers of solid minerals shall make and keep for a period of three years
a complete and accurate record showing the gross quantity of solid minerals
severed from the soil or waters within a county, the county in which severed,
and any other information the commissioner may reasonably require.
(e)
Upon the ascertainment of the tax so found to be due, the commissioner shall add
thereto a penalty assessment equal to 15 percent of the amount of such tax,
together with all accrued costs and expense of making such ascertainment, and
shall thereupon make demand upon the producer for the payment thereof; provided,
however, that such penalty assessment may be waived by the commissioner for good
cause shown.
48-19-5.
The
commissioner shall be authorized to promulgate reasonable rules and regulations
necessary to the administration and collection of the taxes imposed by this
chapter.
48-19-6.
Any
person who violates any provision of this chapter shall be guilty of a
misdemeanor."
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.