08 SB348/AP
Senate
Bill 348
By:
Senators Hudgens of the 47th and Rogers of the 21st
AS
PASSED
AN
ACT
To
amend Chapter 8 of Title 33 of the Official Code of Georgia Annotated, relating
to fees and taxes regarding insurance, so as to provide that the imposition of
any fees or taxes for services provided by counties or municipal corporations
upon insurance companies is in contravention of public policy; to provide for
exceptions; to provide for related matters; to provide an effective date; to
repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Chapter
8 of Title 33 of the Official Code of Georgia Annotated, relating to fees and
taxes regarding insurance, is amended by revising Code Section 33-8-8.2,
relating to county and municipal corporation taxes on other than life insurance
companies, by adding a new subsection (e) to read as follows:
"(e)
It shall be in contravention of public policy for a county or a municipal
corporation that levies taxes for county or municipal purposes on foreign,
alien, and domestic insurance companies doing business in this state, as
provided in subsection (a) of this Code section, to impose additional taxes or
any other fees of any kind for services provided by such county or municipal
corporation to such insurance companies for accidents involving motor vehicles
except for the following:
(1)
Where the coverage for such services is expressly provided by an insurance
company to the insured and the services are lawfully billed to the
insured;
(2)
Where emergency medical services are provided to the insured by the county or
municipal corporation, whenever the insured´s medical insurance covers the
services provided and the insured assigns the right to collect to the service
provider; or
(3)
Where other services are provided to the insured by the county or municipal
corporation which are expressly authorized by state or federal law to be billed
directly to an insurance company."
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laws and parts of laws in conflict with this Act are repealed.