08 LC 28
3870
House
Bill 1059
By:
Representatives Martin of the
47th,
Lewis of the
15th,
Coan of the
101st,
Levitas of the
82nd,
and Ehrhart of the
36th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 3 of Chapter 7 of Title 46 of the Official Code of Georgia
Annotated, relating to limousine carriers, so as to provide for the annual
taxation of rental charges for motor vehicles managed, operated, owned,
controlled, leased, or rented by limousine carriers; to amend Code Section
48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from
sales and use tax, so as to add an exemption for charges for the rental of a
limousine or other vehicle managed or operated by a limousine carrier or driver
for such limousine or vehicle, or both; to authorize the Department of Revenue
to promulgate certain rules and regulations; 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
3 of Chapter 7 of Title 46 of the Official Code of Georgia Annotated, relating
to limousine carriers, is amended by adding a new Code section to read as
follows:
"46-7-85.22.
(a)
In lieu of paying sales and use taxes on charges for the rental of a limousine
or other motor vehicle managed, operated, owned, controlled, leased, or rented
by a limousine carrier as defined in Code Section 46-7-85.1, each limousine
carrier shall purchase an annual tax sticker from the Department of Revenue for
each vehicle managed, operated, owned, controlled, leased, or rented by the
limousine carrier.
(b)
The cost of annual tax stickers shall be as follows:
(1)
For each Class 1 vehicle: each limousine, extended limousine, and extended sport
utility vehicle: $500.00; and
(2)
For each Class 2 vehicle: each motor vehicle that is not a Class 1 vehicle:
$350.00.
(c)
The Department of Revenue shall issue a sticker for each motor vehicle for which
a limousine carrier pays the tax imposed by this Code section. Each sticker
shall designate the class of the vehicle.
(d)
Each motor vehicle that is managed, operated, owned, controlled, leased, or
rented by a limousine carrier shall display a sticker showing that tax on the
vehicle has been paid. A sticker shall be transferrable to another motor
vehicle of the same class as long as the limousine carrier maintains a sticker
for each motor vehicle that is managed, operated, owned, controlled, leased, or
rented by the limousine carrier.
(e)
The Department of Revenue is authorized to promulgate rules and regulations for
the enforcement of this Code section."
SECTION
2.
Code
Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions
from sales and use tax, is amended by deleting the word "or" at the end of
paragraph (85), by deleting the period at the end of paragraph (86) and
inserting in lieu thereof "; or", and by adding a new paragraph following
paragraph (86) to read as follows:
"(87)
Charges for the rental of a limousine or other vehicle managed, operated, owned,
controlled, leased, or rented by a limousine carrier as defined in Code Section
46-7-85.1 or for the services of a driver for the limousine or other vehicle
managed, operated, owned, controlled, leased, or rented by such limousine
carrier or both the rental of a limousine or other vehicle and the services of a
driver, or for providing transportation or transportation services, if such
limousine carrier complies with the provisions of Code Section
46-7-85.22."
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.