08 LC 18
7439S
House
Bill 1158 (RULES COMMITTEE SUBSTITUTE)
By:
Representatives Stephens of the
164th,
Scott of the
153rd,
Cooper of the
41st,
Channell of the
116th,
Oliver of the
83rd,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Titles 31 and 40 of the Official Code of Georgia Annotated, relating,
respectively, to health and motor vehicles, so as to fund the Georgia Trauma
Trust Fund; to provide for certain reports regarding the Georgia Trauma Trust
Fund; to provide for intent of the General Assembly with regard to certain funds
for funding the Georgia Trauma Trust Fund; to impose a charge on motor vehicle
registrations in this state which shall be transferred to the state treasury for
the purpose of funding the Georgia Trauma Trust Fund; to provide for the
collection of such charge; to provide for related matters; to provide for a
contingent effective date and applicability; to provide for automatic repeal
under certain circumstances; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Title
31 of the Official Code of Georgia Annotated, relating to health, is amended by
revising Code Section 31-11-103, relating to the Georgia Trauma Trust Fund,
as follows:
"31-11-103.
(a)
There is established the Georgia Trauma Trust Fund. The executive director of
the Georgia Trauma Care Network Commission shall serve as the trustee of the
Georgia Trauma Trust Fund. The moneys deposited into such fund pursuant to this
article may be expended by the executive director with the approval of the
Georgia Trauma Care Network Commission for those purposes specified in Code
Section 31-11-102.
(b)(1)
As soon as practicable after the end of each fiscal year, the Office of Treasury
and Fiscal Services shall report to the General Assembly, the Office of Planning
and Budget, and the Georgia Trauma Care Network Commission the amount of funds
received pursuant to Code Section 40-2-153 from the trauma charge on motor
vehicle registrations.
(2)
It is the intent of the General Assembly that, subject to appropriation, an
amount equal to such proceeds received in any fiscal year shall be made
available during the following fiscal year to the Georgia Trauma Trust Fund for
use of the Georgia Trauma Care Network Commission for the purposes set forth in
Code Section 31-11-102."
SECTION
2.
Title
40 of the Official Code of Georgia Annotated, relating to motor vehicles, is
amended by revising Code Section 40-2-23, relating to county tax collectors and
tax commissioners designated tag agents, as follows:
"40-2-23.
(a)
The tax collectors of the various counties of this state and the tax
commissioners of those counties in which the duties of the tax collector are
performed by a tax commissioner shall be designated as tag agents of the
commissioner for the purpose of accepting applications for the registration of
vehicles. The commissioner is authorized to promulgate rules and regulations
for the purpose of delegating to such tag agents the custodial responsibility
for properly receiving, processing, issuing, and storing motor vehicle titles or
registrations, or both.
(b)
The state revenue commissioner is authorized to further designate each such tag
agent as a sales tax agent for the purpose of collecting sales and use tax with
respect to the casual sale or casual use of a motor vehicle. For purposes of
this Code section, 'casual sale' or 'casual use' means the sale of a motor
vehicle by a person who is not regularly or systematically engaged in making
retail sales of motor vehicles and the first use, consumption, distribution, or
storage for use or consumption of such motor vehicle purchased through a casual
sale. As personal compensation for services rendered to the Department of
Revenue with respect to the collection of such sales and use tax, each such
designated tag agent shall be authorized to retain from such collection a fee of
$200.00 per month. In any month in which an insufficient amount of such tax is
collected to pay such fee, the amount of any such unpaid fee may be deferred
until such month as sufficient collections are made. Such compensation shall be
in addition to any other compensation to which such tax collector or tax
commissioner is entitled.
(c)
The state revenue commissioner is authorized to further designate each such tag
agent as a tax agent for the purpose of collecting the trauma charge required by
Code Section 40-2-153.
(c)(d)
The duties and responsibilities of agents of the commissioner designated under
this Code section shall be a part of the official duties and responsibilities of
the county tax collectors and tax commissioners."
SECTION
3.
Said
title is further amended by revising Code Section 40-2-29, relating to license
fee to accompany application, as follows:
"40-2-29.
An
application for registration shall be accompanied by check; cash; certified or
cashier´s check; bank, postal, or express money order; or other similar
bankable
paper,
for the amount of the license fee
and other fees
or charges required by law. A money order
receipt or other evidence of the purchase and remittance of such bankable paper
for the proper amount, dated prior to any delinquency by the proper authority of
the issuer, and showing the office of the commissioner or the office of the
county tag agent as the payee and the owner of the vehicle sought to be licensed
and registered as the remitter shall serve as a temporary permit to operate such
vehicle for a period of 15 days from the date of such
remittance."
SECTION
4.
Said
title is further amended by revising Code Section 40-2-30, relating to purchase
by mail, as follows:
"40-2-30.
An
applicant may purchase a vehicle license plate or revalidation decal by mail, by
mailing a properly completed application form to the tag agent of the county of
his
the
applicant´s residence along with a
money order in the amount of the license
fee, all other
fees or charges required by law, and all
ad valorem taxes due thereon plus an additional fee of $1.00. The governing
authority of the county may by resolution authorize the tag agent of the county
to receive application and payment for the purchase of a license plate or
revalidation decal by mail without charging the additional $1.00
fee."
SECTION
5.
Said
title is further amended by revising paragraph (1) of subsection (a) of Code
Section 40-2-33, relating to issuance of license plates, as
follows:
"(a)(1)
Upon compliance with the provisions of this chapter and the payment of the
license fee
and other fees
or charges required by law, the tag agent
shall accept the application for registration and, except as otherwise provided
for in this chapter, if the license plate or revalidation decal applied for is
in such tag agent´s inventory, he
or
she shall issue the appropriate plate or
revalidation decal."
SECTION
6.
Said
title is further amended by revising Code Section 40-2-153, which is reserved,
as follows:
"40-2-153.
There
is imposed a trauma charge of $10.00 per year on each motor vehicle that is
required to be licensed and registered with the department. Such trauma charge
shall be collected in the same manner and at the same time as the license fee
required by this chapter is collected and prior to the issuance of a license
plate or revalidation decal for such motor vehicle. This Code section shall not
apply to vehicles owned by the state or its departments, agencies, or
authorities or by any political subdivision of the state. Such charge shall be
remitted to the state treasury for the purpose of funding the Georgia Trauma
Trust Fund."
SECTION
7.
This
Act shall become effective on July 1, 2009; provided, however, that this Act
shall only become effective on July 1, 2009, upon the ratification of a
resolution at the November, 2008, state-wide general election, which resolution
amends the Constitution so as to provide comprehensive ad valorem tax reform
pursuant to The Property Tax Reform Amendment. If such resolution is not so
ratified, this Act shall not become effective and shall stand repealed in its
entirety on January 1, 2009.
SECTION
8.
All
laws and parts of laws in conflict with this Act are repealed.