06 LC 18
5419S
The
House Committee on Ways and Means offers the following substitute to HB
304:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 1 of Chapter 13 of Title 48 of the Official Code of Georgia
Annotated, relating to general provisions concerning specific, business, and
occupation taxes, so as to change the provisions relating to the imposition and
determination of the amount of certain regulatory fees by local governments; to
provide for the timing of payment of certain regulatory fees; to provide for
related matters; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
1 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating
to general provisions concerning specific, business, and occupation taxes, is
amended by adding a new subsection (e) to Code Section 48-13-9, relating to
limitation on authority of local government to impose regulatory fee, to read as
follows:
"(e)
For each business, profession, or occupation, local governments are authorized
to determine the amount of a regulatory fee imposed in accordance with this
article only by one of the following methods:
(1)
A flat fee for each business or practitioner of a profession or occupation doing
business in the jurisdiction as authorized by Code Section 48-13-8;
(2)
A flat fee for each type of permit or inspection requested;
(3)
An hourly rate determined by the hourly wage or salary, including employee
benefits, of the person or persons assigned to investigate or inspect multiplied
by the number of hours estimated for the investigation or inspection to be
performed;
(4)
An hourly rate as determined by paragraph (3) of this subsection with the
addition of other expenses reasonably related to such regulatory activity, such
as administrative and travel expenses, multiplied by the number of hours
estimated for the investigation or inspection to be performed;
(5)
For construction projects that are classified as new construction, the number of
square feet of construction or the number of square feet of construction to be
served by the system to be installed, in conjunction with and limited by the
building valuation data, as established from time to time by the International
Code Council or by similar data, and in conjunction with and limited by the
hourly rate described in paragraph (3) or (4) of this subsection;
or
(6)
For construction projects that are classified as renovation and all other
construction projects other than those classified as new construction, the cost
of the project in conjunction with and limited by the building valuation data
that conforms with the principles and methods established from time to time by
the International Code Council or by similar data, and in conjunction with and
limited by the hourly rate described in paragraph (3) or (4) of this
subsection."
SECTION
2.
Said
article is further amended by striking subsections (b) and (c) of Code Section
48-13-20, relating to time for payment of fees and taxes, and inserting in lieu
thereof new subsections (b) and (c) to read as follows:
"(b)
Regulatory fees authorized by this chapter shall be paid before commencing
business or the practice of a profession
or
occupation as a condition precedent for
transacting business, or practicing a profession
or
occupation.
(c)
Regulatory fees may be paid after commencing business or the practice of a
profession or
occupation when:
(1)
The work done or services provided are necessary for the
health,
comfort, or safety of one or more
individuals or
protection of property. This paragraph shall apply to, but not be limited to,
the repair, service, or installation of heating, ventilation, and air
conditioning equipment or
systems;
(2)
The work done or services provided have no adverse effect on any other person;
and
(3)
Regulatory fees are tendered to the local government within two business days
after commencing business or the practice of a profession
or occupation
and any and all required inspections are made in order to ensure compliance with
applicable codes; and
(4)
The request for repair, service, or installation is received by the practitioner
of a profession or occupation outside of the regular office hours of the local
government́s
permitting
office."
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.