08 SR1167/FA/1
Senate
Resolution 1167
By:
Senator Rogers of the 21st
ADOPTED
SENATE
A
RESOLUTION
Creating
the Senate Local Sales Tax Collection Study Committee; creating the Local Sales
Tax Collection Advisory Committee; to create the Senate Transferable Low-Income
Housing Tax Credits Study Committee; and for other purposes.
WHEREAS,
current Georgia laws applicable to the process of collecting local sales and use
taxes typically require that such taxes be collected on behalf of counties and
cities by the state revenue commissioner; and
WHEREAS,
such laws generally require that the state revenue commissioner charge each
local taxing jurisdiction an arbitrary fee of 1 percent of the amount collected,
regardless of the actual cost of collection; and
WHEREAS,
many Georgia counties and cities may prefer to make their own arrangements for
the collection of their taxes at a cost below that charged by the state,
resulting in a significant cost savings to local taxpayers; and
WHEREAS,
it is in the interest of the state and its citizens to explore the feasibility
and advisability of permitting local governments to adopt such cost-saving
measures.
NOW,
THEREFORE, BE IT RESOLVED BY THE SENATE that there is created the Senate Local
Sales Tax Collection Study Committee to be composed of three members of the
Senate to be appointed by the President of the Senate. The President of the
Senate shall designate a member of the committee as chairperson of the
committee. The chairperson shall call all meetings of the
committee.
BE
IT FURTHER RESOLVED that the committee shall undertake a study of Georgia´s
local sales and use tax collection laws generally and the application of these
laws to local governments in this state to determine whether it is feasible and
advisable to permit local governments to exercise the option of making their own
arrangements for the collection of local sales and use taxes in lieu of
collection of those taxes by the state revenue commissioner. The committee
shall make recommendations for changes in legislation and shall provide copies
of proposed legislation to be prepared by the Office of Legislative Counsel and
shall recommend any other action or make such report which the study committee
deems appropriate.
BE
IT FURTHER RESOLVED that there is created a Local Sales Tax Collection Advisory
Committee, consisting of two mayors and two chairpersons of county commissions
to be recommended by the chairperson of the Senate Finance Committee and
appointed by the President of the Senate. The chairperson of the Local Sales
Tax Collection Advisory Committee shall be selected by the chairperson of the
Senate Local Sales Tax Collection Study Committee. The Local Sales Tax
Collection Advisory Committee shall assist the study committee, as requested, in
gathering information, preparing briefing documents, preparing recommendations,
and evaluating proposed recommendations.
BE
IT FURTHER RESOLVED that the study committee may conduct such meetings at such
times and in such places as it may deem necessary or convenient to enable it to
exercise fully and effectively its powers, perform its duties, and accomplish
the objectives and purposes of this resolution. The legislative members of the
study committee shall receive the allowances authorized for legislative members
of interim committees but shall receive the same for not more than five days
unless additional days are authorized. The funds necessary to carry out the
provisions of this resolution shall come from funds appropriated to the Senate.
No allowance shall be paid for members of the advisory committee, but such
members shall be entitled to reimbursement of costs and expenses incurred in the
performance of their duties as members of the advisory committee. In the event
the study committee makes a report of its findings and recommendations, with
suggestions for proposed legislation, if any, such report shall be made before
December 31, 2008. The study committee shall stand abolished on December 31,
2008.
BE
IT FURTHER RESOLVED that there is created the Senate Transferable Low-Income
Housing Tax Credits Study Committee to be composed of five members of the Senate
to be appointed by the President of the Senate. The President of the Senate
shall designate a member of the committee as chairperson of the committee. The
chairperson shall call all meetings of the committee.
BE
IT FURTHER RESOLVED that the committee shall undertake a study of the
conditions, needs, issues, and problems related to the availability of
low-income housing and related tax ramifications and recommend any actions or
legislation which the committee deems necessary or appropriate. The committee
may conduct such meetings at such places and at such times as it may deem
necessary or convenient to enable it to exercise fully and effectively its
powers, perform its duties, and accomplish the objectives and purposes of this
resolution. The members of the committee shall receive the allowances
authorized for legislative members of interim legislative committees but shall
receive the same for not more than five days unless additional days are
authorized. The funds necessary to carry out the provisions of this resolution
shall come from the funds appropriated to the Senate. In the event the
committee makes a report of its findings and recommendations, with suggestions
for proposed legislation, if any, such report shall be made on or before
December 31, 2008. The committee shall stand abolished on December 31, 2008.