06 LC 18
4866-EC/AP
House
Bill 970 (AS PASSED HOUSE AND SENATE)
By:
Representatives Roberts of the
154th,
Burkhalter of the
50th,
O`Neal of the
146th,
Golick of the
34th,
Smith of the
129th,
and others
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 partial exemption for a limited period of
time with respect to state sales and use taxes applicable to the liquid propane
gas commodity sold and delivered primarily for residential heating purposes and
to charges for the natural gas commodity billed for residential use; to provide
for legislative findings; to provide for procedures, conditions, and
limitations; to provide for powers, duties, and authority of the administrator
of Part 2 of Article 15 of Chapter 10 of Title 10 of the Official Code of
Georgia Annotated, the "Fair Business Practices Act," as amended; to provide for
powers, duties, and authority of the state revenue commissioner with respect to
the foregoing; to ratify an executive order of the Governor suspending the
collection of such taxes; to provide an effective date; to repeal conflicting
laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
The
Executive Order of the Governor dated December 19, 2005, and filed in the
official records of the Office of the Governor as Executive Order 12.19.05.01
which suspended the collection of state sales and use taxation in part as that
tax applies to the liquid propane gas commodity sold and delivered primarily for
residential heating purposes and to charges for the natural gas commodity for
residential use is ratified by the General Assembly of Georgia.
SECTION
2.
Title
48 of the Official Code of Georgia Annotated, relating to revenue and taxation,
is amended by adding a new Code section immediately following Code Section
48-8-14, to be designated Code Section 48-8-15, to read as follows:
"48-8-15.
(a)
The General Assembly finds that:
(1)
Liquid propane gas and natural gas are essential commodities used by all
Georgians to heat their homes;
(2)
There has been a substantial rise in the prices of liquid propane gas and
natural gas since adjournment of the 2005 regular session of the General
Assembly such that the prices for liquid propane gas and natural gas for 2006
are projected to far exceed the 2005 prices for these commodities;
(3)
The significant increase in liquid propane gas and natural gas prices has
burdened and will continue to burden financially all Georgians who must use
these commodities to heat their homes during the winter months; and
(4)
The significant increase in liquid propane gas and natural gas prices for the
winter months of 2006 will result in a windfall to the state in the form of
surplus sales and use taxes on these commodities.
(b)(1)
For the time period commencing as specified in the Executive Order of the
Governor dated December 19, 2005, and filed in the official records of the
Office of the Governor as Executive Order 12.19.05.01 and the time period
concluding at the end of the third completed billing cycle ending on or before
April 30, 2006, state sales and use taxation pursuant to Code Section
48-8-30 as that tax applies to charges for the natural gas commodity billed for
residential use shall be governed by the provisions of this Code section
notwithstanding any provisions of Code Section 48-8-30, or any other law, to the
contrary.
(2)
For the time period commencing as specified in the Executive Order of the
Governor dated December 19, 2005, and filed in the official records of the
Office of the Governor as Executive Order 12.19.05.01 and concluding on the last
moment of March 31, 2006, state sales and use taxation pursuant to Code Section
48-8-30 as that tax applies to sales of the liquid propane gas commodity when
sold and delivered primarily for residential heating purposes shall be governed
by the provisions of this Code section notwithstanding any provisions of Code
Section 48-8-30, or any other law, to the contrary.
(c)
Sales or use of fuels described in subsection (b) of this Code section shall be
exempt from the first 2 percent of the 4 percent state sales and use tax imposed
under this chapter and shall be subject to the remaining 2 percent of the 4
percent state sales and use tax imposed under this chapter. The temporary and
partial sales and use tax exemption provided for in this subsection shall not
apply to local sales and use taxes levied and imposed in an area consisting of
less than the entire state, however authorized, including, but not limited to,
such taxes authorized by or pursuant to constitutional amendment; by or pursuant
to Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as
amended, known as the 'Metropolitan Atlanta Rapid Transit Authority Act of
1965'; or by or pursuant to Article 2, 2A, 3, or 4 of Chapter 8 of this title.
Such local taxes shall remain applicable to sales of such fuels.
(d)
The tax relief required under this Code section with respect to charges for the
natural gas commodity billed for residential use shall be credited or otherwise
reflected on a
consumeŕs
natural gas bill as soon as practicable and shall apply only with respect to
charges billed for the natural gas commodity and not for other enumerated
charges.
(e)
The failure of the dealer to pass through to the purchaser of any of the fuels
described in subsection (b) of this Code section the amount of the tax
exemptions, decreases, or reduction under this Code section shall constitute an
unfair or deceptive act or practice under Part 2 of Article 15 of Chapter 10 of
Title 10, the 'Fair Business Practices Act,' as amended, and shall be subject to
enforcement by the administrator of said Part 2 in the same manner as any other
act or practice constituting a violation of said Part 2 and subject to the same
remedies and penalties as any other act or practice constituting a violation of
said Part 2.
(f)
The commissioner is authorized to prescribe forms and promulgate rules and
regulations deemed necessary in order to administer and effectuate this Code
section."
SECTION
3.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.