08 LC 18
6764
House
Bill 979
By:
Representatives Richardson of the
19th,
Burkhalter of the
50th,
and Keen of the
179th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Titles 48 and 36 of the Official Code of Georgia Annotated, relating,
respectively, to revenue and taxation and local government, so as to provide for
implementation of the GREAT plan; to provide for the comprehensive revision of
provisions regarding revenue and taxation; to change certain provisions
regarding the State Board of Equalization; to provide for additional appeals
regarding assessment of ad valorem taxes; to provide for procedures, conditions,
and limitations; to provide for the imposition and collection of fees on certain
motor vehicles; to provide for powers, duties, and authority of county tax
commissioners and the state revenue commissioner regarding such fees; to provide
for an income tax credit for low-income families on qualified food expenses; to
provide for conditions and limitations; to provide for powers, duties, and
authority of the state revenue commissioner with respect to the foregoing; to
change certain provisions regarding the tax on the retail purchase, retail sale,
rental, storage, use, or consumption of certain tangible property and on
services; to change certain provisions regarding definitions; to change certain
provisions regarding exemptions; to provide for conforming changes with respect
to certain imposition of taxes, collection from dealers, disposition of certain
excess taxes, compensation of dealers for reporting and paying taxes, and
payment of taxes by certain contractors; to provide for sales tax credit with
respect to certain multichannel video programming; to provide for the
comprehensive revision of provisions regarding homeowner tax relief grants; to
provide for additional tax relief grants for personal use motor vehicles; to
provide for limits on valuation increases of homestead property; to provide for
related matters; to provide for contingent effective dates 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:
PART
I
SECTION 1-1.
SECTION 1-1.
Title
48 of the Official Code of Georgia Annotated, relating to revenue and taxation,
is amended by revising Code Section 48-2-18, relating to the State Board of
Equalization, as follows:
"48-2-18.
(a)
There is established a board composed of the commissioner, the state auditor,
and the executive director of the State Properties Commission.
(b)
The board created by this Code section shall be designated the State Board of
Equalization. The
chairman
chairperson
and administrative officer of the board shall be the commissioner. Each year,
when the digest of assessments proposed by the commissioner is complete, the
commissioner shall submit the digest to the State Board of Equalization which
shall carefully examine the proposed assessments of each class of taxpayers or
property and the digest of proposed assessments as a whole to determine that
they are reasonably apportioned among the several tax jurisdictions and
reasonably uniform with the values set on other classes of property throughout
the state. If the board determines that the proposed assessed values of any one
or more of the classes of taxpayers or property or the digest as a whole does
not reasonably conform to the values set for other property throughout the
state, it shall inquire as to the reason for the lack of conformity and shall
adjust and equalize the same by either adding or subtracting a fixed percentage
to the class of taxpayer, to the class of property, or to the digest as a whole,
as the case may be.
(c)
As
chairman
chairperson
and chief administrative officer of the board, the commissioner shall furnish to
the board all necessary records and files and in this capacity may compel the
attendance of witnesses and the production of books and records or other
documents as
he
the
commissioner is empowered to do in the
administration of the tax laws. After final approval by the State Board of
Equalization of the digest of proposed assessments made by the commissioner and
after any adjustments by the board as authorized by this Code section are made,
the commissioner shall notify within 30 days each taxpayer in writing of the
proposed assessment of its property. At the same time, the commissioner shall
notify in writing the board of tax assessors of such
county, as
outlined in Code Section 48-5-511, of the
total proposed assessment of the property located within the county of taxpayers
who are required to return their property to the commission. If any such
taxpayer notifies the commissioner and the board of tax assessors in any such
county of its intent to dispute a portion of the proposed assessment within 20
days after receipt of the notice, the county board of tax assessors shall
include in the county digest only the undisputed amount of the assessment, and
the taxpayer may challenge the commissioner´s proposed assessment in an
appeal filed in the Superior Court of Fulton County within 30 days of receipt of
the notice. In any such appeal the taxpayer shall have the right of discovery as
provided in Chapter 11 of Title 9, the 'Georgia Civil Practice Act.' Upon
conclusion of the appeal, the taxpayer shall remit to the appropriate counties
any additional taxes owed, with interest at the rate provided by law for
judgments. Such interest shall accrue from the date the taxes would have been
due absent the appeal to the date the additional taxes are
remitted.
(d)
Within 30 days after receipt of the proposed digest of assessments, the county
board of tax assessors shall make the final assessment of the property in
question and provide notice to the taxpayer. Such notice and any appeal
therefrom shall be accomplished as is provided by Code Sections 48-5-306 and
48-5-311 or
Code Sections 48-5-306.2 and 48-5-311.1.
In the event of an appeal, the department shall, upon request of the local board
of tax assessors and without any charge or cost therefor, provide the local
board of tax assessors with any and all technical assistance available from the
resources of the department, including without limitation expert testimony by
the employees of the department.
(e)
Assessments made in accordance with subsection (d) of this Code section shall be
added to the regular county digest at the time the digest is transmitted to the
commissioner or at such time as the digest is otherwise required to be
compiled.
(f)
The notice and appeal procedures provided for in this Code section shall not
apply to any decision of the board relating to the assessed value of motor
vehicle property.
(g)
The provisions of this Code section shall not apply
with
respect to appeals which are within the
jurisdiction of the Ad Valorem Assessment Review Commission."
SECTION
1-2.
Said
title is further amended by adding a new Code section to read as
follows:
"48-5-306.2.
(a)
In addition to the appeal provided for in Code Section 48-5-306, each taxpayer
shall be authorized to appeal the assessment if such assessment exceeds the
returned value by 5 percent or more. Notice of this additional opportunity to
appeal shall be included in the tax bill mailed to each taxpayer.
(b)(1)
The notice required to be given under subsection (a) of this Code section shall
be dated and shall contain the name and last known address of the taxpayer. If
the assessment of the value of the taxpayer´s property is changed, the
notice shall contain:
(A)
The amount of the previous assessment;
(B)
The amount of the current assessment;
(C)
The year for which the new assessment is applicable;
(D)
A brief description of the assessed property broken down into real and personal
property classifications;
(E)
The fair market value of property of the taxpayer subject to taxation and the
assessed value of the taxpayer´s property subject to taxation after being
reduced; and
(F)
The name and phone number of the person in the assessors´ office that is
administratively responsible for the handling of the appeal and that the
taxpayer may contact if they have questions about the reasons for the assessment
change or the appeals process.
(2)
In addition to the items required under paragraph (1) of this subsection, the
notice shall contain a statement of the taxpayer´s right to an appeal,
which statement shall be in substantially the following form:
'The
amount of your ad valorem tax bill for this year is based on the appraised and
assessed values specified in this notice. You have the right to appeal these
values to the county board of tax assessors either followed by an appeal to the
county board of equalization or to arbitration and in either case, to appeal to
the superior court.
If
you wish to file an appeal, you must do so in writing no later than 30 days
after the date of this notice. If you do not file an appeal by this date, your
right to file an appeal will be lost. For further information on the proper
method for filing an appeal, you may contact the county board of tax assessors
which is located at:
(insert
address) and which may be contacted by
telephone at:
(insert
telephone number).'
(c)
Notwithstanding the provisions of Code Section 50-18-71, in the case of all
public records and information of the county board of tax assessors pertaining
to the appraisal and assessment of the real property subject to such
notice:
(1)
The taxpayer may request, and the county board of tax assessors shall provide
within ten business days, copies of such public records and information at a
uniform copying fee not to exceed 25¢ per page; and
(2)
No additional charges or fees may be collected from the taxpayer for reasonable
search, retrieval, or other administrative costs associated with providing such
public records and information.
(d)
Where the assessment of the value of the taxpayer´s real property subject
to taxation exceeds the returned value of such property by 15 percent or more,
the notice required by this subsection shall be accompanied by a simple,
nontechnical description of the basis for the new assessment. All documents
reviewed in making the assessment, the address of all real properties utilized
as comparable properties, and all factors considered in establishing the new
assessment shall be made available to the taxpayer pursuant to the terms and
conditions of subsection (d) of this Code section, and the notice shall contain
a statement of that availability.
(e)
Where the assessment of the value of the taxpayer´s real property subject
to taxation exceeds the returned value of such property by more than 5 percent
but by less than 15 percent, a county governing authority may provide by
ordinance or resolution that the notice thereof to the taxpayer may be
accompanied by a simple, nontechnical description of the basis for the new
assessment. Such notice may also contain a statement of the availability of all
documents reviewed in making the assessment, the address of all real properties
utilized as comparable properties, and all factors considered in establishing
the new assessment.
(f)
The commissioner shall promulgate such rules and regulations as may be necessary
for the administration of this Code section."
SECTION
1-3.
Said
title is further amended by adding a new Code section to read as
follows:
"48-5-311.1.
(a)(1)(A)
Pursuant to Code Section 48-5-306.2, any resident or nonresident taxpayer may
appeal from an assessment by the county board of tax assessors to the county
board of equalization or to an arbitrator or arbitrators as to matters of
taxability, uniformity of assessment, and value, and, for residents, as to
denials of homestead exemptions.
(B)
In addition to the grounds enumerated in subparagraph (A) of this paragraph, any
resident or nonresident taxpayer having property that is located within a
municipality, the boundaries of which municipality extend into more than one
county, may also appeal from an assessment on such property by the county board
of tax assessors to the county board of equalization or to an arbitrator or
arbitrators as to matters of uniformity of assessment of their property with
other properties located within such municipality, and any uniformity
adjustments to the assessment that may result from such appeal shall only apply
for municipal ad valorem tax purposes.
(C)
Appeals to the county board of equalization shall be conducted in the manner
provided in paragraph (2) of this subsection. Appeals to an arbitrator or
arbitrators shall be conducted in the manner specified in subsection (b) of this
Code section. Such appeal proceedings shall be conducted between the hours of
8:00 A.M. and 7:00 P.M. on a business day. Following the notification of the
taxpayer of the date and time of their scheduled hearing, the taxpayer shall be
authorized to exercise a one-time option of changing the date and time of the
taxpayer´s scheduled hearing to a day and time acceptable to the
taxpayer.
(2)(A)
An appeal shall be effected by mailing to or filing with the county board of tax
assessors a notice of appeal within 45 days from the date of mailing the notice
pursuant to Code Section 48-5-306.2 except that for counties or municipal
corporations providing for the collection and payment of ad valorem taxes in
installments the time for filing the notice of appeal shall be 30 days. A
written objection to an assessment of real property received by a county board
of tax assessors stating the location of the real property and the
identification number, if any, contained in the tax notice shall be deemed a
notice of appeal by the taxpayer under the grounds listed in paragraph (1) of
this subsection. Any such notice of appeal which is mailed pursuant to this
subparagraph shall be deemed to be filed as of the date of the United States
Postal Service postmark on such notice of appeal. A written objection to an
assessment of personal property received by a county board of tax assessors
giving the account number, if any, contained in the tax notice and stating that
the objection is to an assessment of personal property shall be deemed a notice
of appeal by the taxpayer under the grounds listed in paragraph (1) of this
subsection. The county board of tax assessors shall review the valuation or
denial in question and, if any changes or corrections are made in the valuation
or decision in question, the board shall send a notice of the changes or
corrections to the taxpayer pursuant to Code Section 48-5-306.2. Such notice
shall also explain the taxpayer´s right to appeal to the county board of
equalization as provided in subparagraph (C) of this paragraph if the taxpayer
is dissatisfied with the changes or corrections made by the county board of tax
assessors.
(B)
If no changes or corrections are made in the valuation or decision, the county
board of tax assessors shall send written notice thereof to the taxpayer and to
the county board of equalization which notice shall also constitute the
taxpayer´s appeal to the county board of equalization without the necessity
of the taxpayer´s filing any additional notice of appeal to the county
board of tax assessors or to the county board of equalization. The county board
of tax assessors shall also send or deliver all necessary papers to the county
board of equalization.
(C)
If changes or corrections are made by the county board of tax assessors, the
board shall notify the taxpayer in writing of such changes. If the taxpayer is
dissatisfied with such changes or corrections, the taxpayer shall, within 21
days of the date of mailing of the change notice, institute an appeal to the
county board of equalization by mailing to or filing with the county board of
tax assessors a written notice of appeal. Any such notice of appeal which is
mailed pursuant to this subparagraph shall be deemed to be filed as of the date
of the United States Postal Service postmark on such notice of appeal. The
county board of tax assessors shall send or deliver the notice of appeal and all
necessary papers to the county board of equalization.
(D)
The written notice to the taxpayer required by this paragraph shall contain a
statement of the grounds for rejection of any position the taxpayer has asserted
with regard to the valuation of the property. No addition to or amendment of
such grounds as to such position shall be permitted before the county board of
equalization or in any arbitration proceedings.
(3)
In any year in which no county-wide revaluation is implemented, the county board
of tax assessors shall make its determination and notify the taxpayer within 180
days after receipt of the taxpayer´s notice of appeal. If the county board
of tax assessors fails to respond to the taxpayer within such 180 day period
during such year, the appeal shall be automatically referred to the county board
of equalization. This paragraph shall not apply to any county whose digest for
the current year cannot be approved by the commissioner pursuant to subsection
(a) of Code Section 48-5-304.
(4)
The determination by the county board of tax assessors of questions of factual
characteristics of the property under appeal, as opposed to questions of value,
shall be prima-facie correct in any appeal to the county board of equalization.
However, the board of tax assessors shall have the burden of proving their
opinions of value and the validity of their proposed assessment by a
preponderance of evidence.
(5)(A)
The county board of equalization shall determine all questions presented to it
on the basis of the best information available to the board.
(B)
The commissioner, by regulation, may adopt uniform procedures and standards
which, when approved by the State Board of Equalization, shall be followed by
county boards of equalization in determining appeals.
(6)(A)
Within 15 days of the receipt of the notice of appeal, the county board of
equalization shall set a date for a hearing on the questions presented and shall
so notify the taxpayer and the county board of tax assessors in writing. A
taxpayer may appear before the board concerning any appeal in person, by his or
her authorized agent or representative, or both. The taxpayer shall specify in
writing to the board the name of any such agent or representative prior to any
appearance by the agent or representative before the board.
(B)
Within 30 days of the date of notification to the taxpayer of the hearing
required in this paragraph but not earlier than 20 days from the date of such
notification to the taxpayer, the county board of equalization shall hold such
hearing to determine the questions presented.
(C)
If more than one contiguous property of a taxpayer is under appeal, the board of
equalization shall, upon request of the taxpayer, consolidate all such appeals
in one hearing and render separate decisions as to each parcel or item of
property. Any appeal from such a consolidated board of equalization hearing to
the superior court as provided in this subsection shall constitute a single
civil action, and, unless the taxpayer specifically so indicates in his or her
notice of appeal, shall apply to all such parcels or items of
property.
(D)(i)
The decision of the county board of equalization shall be in writing, shall be
signed by each member of the board, shall specifically decide each question
presented by the appeal, shall specify the reason or reasons for each such
decision as to the specific issues of taxability, uniformity of assessment,
value, or denial of homestead exemptions depending upon the specific issue or
issues raised by the taxpayer in the course of such taxpayer´s appeal,
shall state that with respect to the appeal no member of the board is
disqualified from acting by virtue of subsection (f) of this Code section, and
shall certify the date on which notice of the decision is given to the parties.
Notice of the decision shall be given to each party by sending a copy of the
decision by registered or certified mail or statutory overnight delivery to the
appellant and by filing the original copy of the decision with the county board
of tax assessors. Each of the three members of the county board of equalization
must be present and must participate in the deliberations on any appeal. A
majority vote shall be required in any matter. All three members of the board
must sign the decision indicating their vote.
(ii)(I)
If the event of an appeal under this Code section, the county board of tax
assessors shall specify to the county tax commissioner the higher of the
taxpayer´s return valuation or 85 percent of the current year´s
valuation as set by the county board of tax assessors. This amount shall be the
basis for a temporary tax bill to be issued. Such tax bill shall be accompanied
by a notice to the taxpayer that the bill is a temporary tax bill pending the
outcome of the appeal process. Such notice shall also indicate that upon
resolution of the appeal, there may be additional taxes due or a refund
issued.
(II)
If the final determination of the value on appeal is less than the valuation
thus used, the taxpayer shall receive a deduction in such taxpayer´s taxes
for the year in question. Such deduction shall be refunded to the taxpayer and
shall include interest on the amount of such deduction at the same rate as
specified in Code Section 48-2-35 which shall accrue from November 15 of the
taxable year in question or the date the final installment of the tax was due or
was paid, whichever is later. In no event shall the amount of such interest
exceed $150.00.
(III)
If the final determination of value on appeal is greater than the valuation thus
used, the taxpayer shall be liable for the increase in taxes for the year in
question due to the increased valuation fixed on appeal with interest at the
rate as specified in Code Section 48-2-35. Such interest shall accrue from
November 15 of the taxable year in question or the date the final installment of
the tax was due to the date the additional taxes are remitted, but in no event
shall such interest accrue for a period of more than 180 days. Any taxpayer
shall be exempt each taxable year from any such interest owed under this
subdivision on such taxpayer´s homestead property.
(7)
The county governing authority shall furnish the county board of equalization
necessary facilities and secretarial and clerical help. The secretary of the
county board of tax assessors shall see that the records and information of the
county board of tax assessors are transmitted to the county board of
equalization. The county board of equalization must consider in the performance
of its duties the information furnished by the county board of tax assessors and
the taxpayer.
(8)
The taxpayer or his or her agent or representative may submit in support of his
or her appeal the most current report of the sales ratio study for the county
conducted pursuant to Code Section 48-5-274. The board must consider the study
upon any such request.
(b)(1)
At the option of the taxpayer an appeal shall be submitted to
arbitration.
(2)
Following an election by the taxpayer under paragraph (1) of this subsection, an
arbitration appeal shall be effected by the taxpayer´s filing a written
notice of arbitration with the county board of tax assessors. The notice of
arbitration shall specifically state the grounds for arbitration. The notice
shall be filed within 45 days from the date of mailing the notice pursuant to
Code Section 48-5-306.2 except that for counties or municipal corporations
providing for the collection and payment of ad valorem taxes in installments the
time for filing the notice of appeal shall be 30 days. The county board of tax
assessors shall certify to the clerk of the superior court the notice of
arbitration and any other papers specified by the person seeking arbitration
including, but not limited to, the staff information from the file used by the
county board of tax assessors. All papers and information certified to the
clerk shall become a part of the record on arbitration. Within 15 days of the
filing of the certification to the clerk of the superior court, the judge shall
issue an order authorizing the arbitration and appointing a
referee.
(3)
The arbitration of the correctness of the decision of the county board of tax
assessors shall be conducted pursuant to the procedures outlined in Article 2 of
Chapter 9 of Title 9 with the following exceptions:
(A)
If both parties agree, the matter may be submitted to a single arbitrator. If
both parties agree, the referee may serve as the single arbitrator;
(B)
If the parties do not agree to a single arbitrator, then three arbitrators shall
hear the appeal. Such arbitrators shall be appointed as provided in Code
Section 9-9-67. If one or both parties are unable to select an arbitrator, the
appeal shall be heard by a single arbitrator who shall be appointed by the judge
of the superior court as provided in Code Section 9-9-67;
(C)
In order to be qualified to serve as an arbitrator, a person must be at least a
registered real estate appraiser as classified by the Georgia Real Estate
Appraisers Board;
(D)
The arbitrator or a majority of the arbitrators, as applicable, within 30 days
after their appointment shall render a decision regarding the correctness of the
decision of the county board of tax assessors and, if correction of the decision
is required, regarding the extent and manner in which the decision should be
corrected. The decision of the arbitrator or arbitrators, as applicable, may be
appealed to the superior court in the same manner as a decision of the board of
equalization;
(E)
The taxpayer shall be responsible for the fees and costs of such taxpayer´s
arbitrator and the county shall be responsible for the fees and costs of such
county´s arbitrator. The two parties shall each be responsible for
one-half of the fees and costs of the third arbitrator. In the event the appeal
is submitted to a single arbitrator, the two parties shall each be responsible
for one-half of the fees and costs of such arbitrator; and
(F)
The board of tax assessors shall have the burden of proving their opinions of
value and the validity of their proposed assessment by a preponderance of
evidence.
(c)(1)
The taxpayer or, except as otherwise provided in this paragraph, the county
board of tax assessors may appeal decisions of the county board of equalization,
the arbitrator, or the arbitrators, as applicable, to the superior court of the
county in which the property lies. A county board of tax assessors may not
appeal a decision of the county board of equalization changing an assessment by
15 percent or less unless the board of tax assessors gives the county governing
authority a written notice of its intention to appeal and within ten days of
receipt of the notice the county governing authority by majority vote does not
prohibit the appeal. In the case of a joint city-county board of tax assessors,
such notice shall be given to the city and county governing authorities, either
of which may prohibit the appeal by majority vote within the allowed period of
time.
(2)
An appeal by the taxpayer as provided in paragraph (1) of this subsection shall
be effected by mailing to or filing with the county board of tax assessors a
written notice of appeal. Any such notice of appeal which is mailed pursuant to
this paragraph shall be deemed to be filed as of the date of the United States
Postal Service postmark on such notice of appeal. An appeal by the county board
of tax assessors shall be effected by giving notice to the taxpayer. The notice
to the taxpayer shall be dated and shall contain the name and the last known
address of the taxpayer. The notice of appeal shall specifically state the
grounds for appeal. The notice shall be mailed or filed within 30 days from the
date on which the decision of the county board of equalization is mailed
pursuant to subparagraph (a)(6)(D) of this Code section or within 30 days from
the date on which the arbitration decision is rendered pursuant to subparagraph
(b)(3)(D) of this Code section, whichever is applicable. The county board of
tax assessors shall certify to the clerk of the superior court the notice of
appeal and any other papers specified by the person appealing including, but not
limited to, the staff information from the file used by either the county board
of tax assessors or the county board of equalization. All papers and
information certified to the clerk shall become a part of the record on appeal
to the superior court. At the time of certification of the appeal, the county
board of tax assessors shall serve the taxpayer or his or her attorney or agent
of record with a copy of the notice of appeal and with the civil action file
number assigned to the appeal. Such service shall be effected in accordance
with subsection (b) of Code Section 9-11-5. No discovery, motions, or other
pleadings may be filed by the county board of tax assessors in the appeal until
such service has been made.
(3)
The appeal shall constitute a de novo action. The board of tax assessors shall
have the burden of proving their opinions of value and the validity of their
proposed assessment by a preponderance of evidence. Upon a failure of the board
of tax assessors to meet such burden of proof, the court may, upon motion or sua
sponte, authorize the finding that the value asserted by the taxpayer is
unreasonable and authorize the determination of the final value of the
property.
(4)(A)
The appeal shall be heard before a jury at the first term following the filing
of the appeal unless continued by the court upon a showing of good cause. If
only questions of law are presented in the appeal, the appeal shall be heard as
soon as practicable before the court sitting without a jury. Each hearing
before the court sitting without a jury shall be held within 40 days following
the date on which the appeal is filed with the clerk of the superior court. The
time of any hearing shall be set in consultation with the taxpayer and at a time
acceptable to the taxpayer between the hours of 8:00 A.M. and 7:00 P.M. on a
business day.
(B)(i)
The county board of tax assessors shall use the valuation of the county board of
equalization in compiling the tax digest for the county. If the final
determination of value on appeal is less than the valuation set by the county
board of equalization, the arbitrator, or the arbitrators, as applicable, the
taxpayer shall receive a deduction in such taxpayer´s taxes for the year in
question. Such deduction shall be refunded to the taxpayer and shall include
interest on the amount of such deduction at the same rate as specified in Code
Section 48-2-35 which shall accrue from November 15 of the taxable year in
question or the date the final installment of the tax was due or was paid,
whichever is later. In no event shall the amount of such interest exceed
$150.00.
(ii)
If the final determination of value on appeal is 80 percent or less of the
valuation set by the county board of equalization as to commercial property, or
85 percent or less of the valuation set by the county board of tax assessors as
to other property, the taxpayer, in addition to the interest provided for by
this paragraph, shall recover costs of litigation and reasonable attorney´s
fees incurred in the action. This division shall not apply when the property
owner has failed to return for taxation the property that is under
appeal.
(iii)
If the final determination of value on appeal is greater than the valuation set
by the county board of equalization, the arbitrator, or the arbitrators, as
applicable, the taxpayer shall be liable for the increase in taxes for the year
in question due to the increased valuation fixed on appeal with interest at the
same rate as specified in Code Section 48-2-35. Such interest shall accrue from
November 15 of the taxable year in question or the date the final installment of
tax was due to the date the additional taxes are remitted, but in no event shall
such interest accrue for a period of more than 180 days. Any taxpayer shall be
exempt each taxable year from any such interest owed under this division on such
taxpayer´s homestead property.
(d)
In the course of any assessment, appeal, or arbitration, or any related
proceeding, the taxpayer shall be entitled to make audio recordings of any
interview with any officer or employee of the taxing authority relating to the
valuation of the taxpayer´s property subject to such assessment, appeal,
arbitration, or related proceeding, at the taxpayer´s expense and with
equipment provided by the taxpayer, and no such officer or employee may refuse
to participate in an interview relating to such valuation for reason of the
taxpayer´s choice to record such interview.
(e)
Alternate members of the county board of equalization in the order in which
selected shall serve:
(1)
As members of the county board of equalization in the event there is a permanent
vacancy on the board created by the death, ineligibility, removal from the
county, or incapacitating illness of a member or by any other circumstances. An
alternate member who fills a permanent vacancy shall be considered a member of
the board for the remainder of the unexpired term;
(2)
In any appeal from which a member of the board is disqualified and shall be
considered a member of the board; or
(3)
In any appeal at a regularly scheduled or called meeting in the absence of a
member and shall be considered a member of the board.
(f)(1)
No member of the county board of equalization shall serve on any appeal
concerning which he or she would be subject to a challenge for cause if he or
she were a member of a panel of jurors in a civil case involving the same
subject matter.
(2)
The parties to an appeal to the county board of equalization shall file in
writing with the appeal, in the case of the person appealing, or, in the case of
the county board of tax assessors, with the certificate transmitting the appeal,
questions relating to the disqualification of members of the county board of
equalization. Each question shall be phrased so that it can be answered by an
affirmative or negative response. The members of the county board of
equalization shall, in writing under oath within two days of their receipt of
the appeal, answer the questions and any question which may be adopted pursuant
to subparagraph (a)(5)(B) of this Code section. Answers of the county board of
equalization shall be part of the decision of the board and shall be served on
each party by first-class mail. Determination of disqualification shall be made
by the judge of the superior court upon the request of any party when the
request is made within two days of the response of the board to the questions.
The time prescribed under subparagraph (a)(6)(A) of this Code section shall be
tolled pending the determination by the judge of the superior
court.
(g)
Each member of the county board of equalization shall be compensated by the
county per diem for time expended in considering appeals. The compensation
shall be paid at a rate of not less than $25.00 per day and shall be determined
by the county governing authority. The attendance at required approved
appraisal courses shall be part of the official duties of a member of the board,
and he or she shall be paid for each day in attendance at such courses and shall
be allowed reasonable expenses necessarily incurred in connection with such
courses. Compensation pursuant to this subsection shall be paid from the county
treasury upon certification by the member of the days expended in consideration
of appeals.
(h)
In the event of the absence of an individual from such individual´s
residence because of duty in the armed forces, the filing requirements set forth
in subparagraph (a)(2)(A) of this Code section and paragraph (2) of subsection
(b) of this Code section shall be tolled for a period of 90 days. During this
period any member of the immediate family of the individual, or a friend of the
individual, may notify the tax receiver or the tax commissioner of the
individual´s absence due to military service and submit written notice of
representation for the limited purpose of the appeal. Upon receipt of this
notice, the tax receiver or the tax commissioner shall initiate the
appeal.
(i)
Appeals under this Code section shall not affect the validity of or approval
proceedings regarding the tax digest."
SECTION
1-4.
Said
title is further amended by adding a new chapter to read as
follows:
"CHAPTER
6A
48-6A-1.
There
is imposed an annual motor vehicle fee on every motor vehicle licensed and
registered in this state. The fee is imposed at the rate of $20.00 per motor
vehicle for personal use. The tax commissioner of the county shall collect such
fee at the same time that tag fees are collected and shall provide for
collection procedures. The fee shall be collected from the owner of the motor
vehicle. The tax commissioner shall remit the proceeds of such fees to the
commissioner in the same manner as other fees pursuant to Code Section 40-2-34
and the commissioner shall deposit such proceeds in the general fund of the
state treasury in the same manner as required for other fees under subsection
(f) of Code Section 40-2-34."
SECTION
1-5.
Said
title is further amended by adding a new Code section to read as
follows:
"48-7-29.13.
(a)
As used in this Code section, the term:
(1)
'Federal poverty level' income amounts shall be determined by the United States
Department of Health and Human Services Poverty Guidelines for the applicable
year and applicable family size.
(2)
'Food expense' shall be the dollar amounts of food expense, multiplied by 12 to
obtain the annual expense, as is found on the most recent Internal Revenue
Service National Standards chart for the applicable family size for the current
year.
(3)
'Qualified food expense' means the expenditure of funds by the taxpayer for
eligible food in the tax year for which the credit under this Code section is
claimed and allowed.
(b)
A taxpayer shall be allowed a credit against the tax imposed by Code Section
48-7-20 for qualified food expenses as follows:
|
Gross
income as percentage of federal poverty level
|
Amount
of income tax credit
|
|
0
percent
|
$0
|
|
1
to 10 percent
|
4
percent multiplied by 10 percent of food expense
|
|
11
percent - 20 percent
|
4
percent multiplied by 20 percent of food expense
|
|
21
percent - 30 percent
|
4
percent multiplied by 30 percent of food expense
|
|
31
percent - 40 percent
|
4
percent multiplied by 40 percent of food expense
|
|
41
percent - 50 percent
|
4
percent multiplied by 50 percent of food expense
|
|
51
percent - 60 percent
|
4
percent multiplied by 60 percent of food expense
|
|
61
percent - 70 percent
|
4
percent multiplied by 70 percent of food expense
|
|
71
percent - 80 percent
|
4
percent multiplied by 80 percent of food expense
|
|
81
percent - 90 percent
|
4
percent multiplied by 90 percent of food expense
|
|
91
percent - 100 percent
|
4
percent multiplied by 100 percent of food expense
|
|
101
percent - 110 percent
|
4
percent multiplied by 90 percent of food expense
|
|
111
percent - 120 percent
|
4
percent multiplied by 80 percent of food expense
|
|
121
percent - 130 percent
|
4
percent multiplied by 70 percent of food expense
|
|
131
percent - 140 percent
|
4
percent multiplied by 60 percent of food expense
|
|
141
percent - 150 percent
|
4
percent multiplied by 50 percent of food expense
|
|
151
percent - 160 percent
|
4
percent multiplied by 40 percent of food expense
|
|
161
percent - 170 percent
|
4
percent multiplied by 30 percent of food expense
|
|
171
percent - 180 percent
|
4
percent multiplied by 20 percent of food expense
|
|
181
percent - 199 percent
|
4
percent multiplied by 10 percent of food expense
|
|
200
percent and above
|
$0
|
(c)
In the event that the total amount of the tax credit under this Code section for
a taxable year exceeds the taxpayer´s income tax liability, any unused tax
credit shall, at the option of the taxpayer, be allowed the taxpayer against
succeeding years´ tax liability or be refunded to the taxpayer. No such
tax credit shall be allowed the taxpayer against prior years´ tax
liability.
(d)
The commissioner shall be authorized to promulgate any rules and regulations
necessary to implement and administer the provisions of this Code
section."
SECTION
1-6.
Said
title is further amended by revising Code Section 48-8-1, relating to
legislative intent, as follows:
"48-8-1.
It
is the intention of the General Assembly in enacting this article to exercise
its full and complete power to tax the retail purchase, retail sale, rental,
storage, use, and consumption of tangible personal property and
the
services
described
in this article except to the extent
prohibited by the Constitutions of the United States and of this state and
except to
the extent of specific exemptions provided in this
article
to implement
the GREAT Plan."
SECTION
1-7.
Said
title is further amended by revising Code Section 48-8-2, relating to
definitions regarding sales and use tax, as follows:
"48-8-2.
As
used in this article, the term:
(1)
'Business' means any activity engaged in by any person or caused to be engaged
in by any person with the object of direct or indirect gain, benefit, or
advantage.
(2)
'Cost price' means the actual cost of articles of tangible personal property
without any deductions for the cost of materials used, labor costs, service
costs, transportation charges, or any other expenses of any kind.
(3)
'Dealer' means every person who:
(A)
Has sold at retail, used, consumed, distributed, or stored for use or
consumption in this state tangible personal property and who cannot prove that
the tax levied by this article has been paid on the sale at retail or on the
use, consumption, distribution, or storage of the tangible personal
property;
(B)
Imports or causes to be imported tangible personal property from any state or
foreign country for sale at retail, or for use, consumption, distribution, or
storage for use or consumption in this state;
(C)
Is the lessee or renter of tangible personal property and who pays to the owner
of the property a consideration for the use or possession of the property
without acquiring title to the property;
(D)
Leases or rents tangible personal property for a consideration, permitting the
use or possession of the property without transferring title to the
property;
(E)
Maintains or has within this state, indirectly or by a subsidiary, an office,
distribution center, salesroom or sales office, warehouse, service enterprise,
or any other place of business;
(F)
Manufactures or produces tangible personal property for sale at retail or for
use, consumption, distribution, or storage for use or consumption in this
state;
(G)
Sells at retail, offers for sale at retail, or has in
his
such
person´s possession for sale at
retail, or for use, consumption, distribution, or storage for use or consumption
in this state tangible personal property;
(H)
Solicits business by an agent, employee, representative, or any other
person;
(I)
Engages in the regular or systematic solicitation of a consumer market in this
state, unless the dealer´s only activity in this state is:
(i)
Advertising or solicitation by:
(I)
Direct mail, catalogs, periodicals, or advertising fliers;
(II)
Means of print, radio, or television media; or
(III)
Telephone, computer, the Internet, cable, microwave, or other communication
system; or
(ii)
The delivery of tangible personal property within this state solely by common
carrier or United States mail.
The
exceptions provided in divisions (i) and (ii) of this subparagraph shall not
apply to any requirements under Code Section 48-8-14;
(J)
Is an affiliate that sells at retail, offers for sale at retail in this state,
or engages in the regular or systematic solicitation of a consumer market in
this state through a related dealer located in this state unless:
(i)
The in-state dealer to which the affiliate is related does not engage in any of
the following activities on behalf of the affiliate:
(I)
Advertising;
(II)
Marketing;
(III)
Sales; or
(IV)
Other services; and
(ii)
The in-state dealer to which the affiliate is related accepts the return of
tangible personal property sold by the affiliate and also accepts the return of
tangible personal property sold by any person or dealer that is not an affiliate
on the same terms and conditions as an affiliate´s
return;.
As
used in this subparagraph, the term 'affiliate' means any person that is related
directly or indirectly through one or more intermediaries, controls, is
controlled by, is under common control with, or is subject to the control of a
dealer described in subparagraphs (A) through (I) of this paragraph or in this
subparagraph; or
(K)
Notwithstanding any of the provisions contained in this paragraph,
with
respect to
a person
that is not a resident or domiciliary of
Georgia,
that
does not engage in any other business or activity in Georgia, and
that
has contracted with a commercial printer for printing to be conducted in
Georgia, such person shall not be deemed a 'dealer' in Georgia merely because
such person:
(i)
Owns tangible or intangible property which is located at the Georgia premises of
a commercial printer for use by such printer in performing services for the
owner;
(ii)
Makes sales and distributions of printed material produced at and shipped or
distributed from the Georgia premises of the commercial printer;
(iii)
Performs activities of any kind at the Georgia premises of the commercial
printer which are directly related to the services provided by the commercial
printer; or
(iv)
Has printing, including any printing related activities, and distribution
related activities performed by the commercial printer in Georgia for or on its
behalf,
nor
shall such person, absent any contact with Georgia other than with or through
the use of the commercial printer or the use of the United States Postal Service
or a common carrier, have an obligation to collect sales or use tax from any of
its customers located in Georgia based upon the activities described in
divisions (i) through (iv) of this subparagraph. In no event described in this
subparagraph shall such person be considered to have a fixed place of business
in Georgia at either the commercial printer´s premises or at any place
where the commercial printer performs services on behalf of that
person.
(L)
Each dealer shall collect the tax imposed by this article from the purchaser,
lessee, or renter, as applicable, and no action seeking either legal or
equitable relief on a sale, lease, rental, or other transaction may be had in
this state by the dealer unless the dealer has fully complied with this article.
(M)
The commissioner shall promulgate such rules and regulations necessary to
administer this paragraph, including other such information, applications,
forms, or statements as the commissioner may reasonably require.
(4)
'Gross sales' means the:
(A)
Sum total of all retail sales of tangible personal property or services without
any deduction of any kind other than as provided in this article;
or
(B)(i)
Charges, when applied to sales of telephone service, made for local exchange
telephone service, except local messages which are paid for by inserting coins
in coin operated telephones, but including the total amount of the guaranteed
charge for semipublic coin box telephone services; except as otherwise provided
in division (ii) of this subparagraph.
(ii)(I)
If a telephone service is not subject to the tax levied by this chapter, and if
the amount charged for such telephone service is aggregated with and not
separately stated from the amount paid or charged for any service that is
subject to such tax, then the nontaxable telephone service shall be treated as
being subject to such tax unless the telephone service provider can reasonably
identify the amount paid or charged for the telephone service not subject to
such tax from its books and records kept in the regular course of
business.
(II)
If a telephone service is not subject to the tax levied by this chapter, a
customer may not rely upon the nontaxability of such telephone service unless
the telephone service provider separately states the amount charged for such
nontaxable telephone service or the telephone service provider elects, after
receiving a written request from the customer in the form required by the
provider, to provide verifiable data based upon the provider´s books and
records that are kept in the regular course of business that reasonably
identifies the amount charged for such nontaxable telephone
service.
(5)
'Lease or rental' means the leasing or renting of tangible personal property and
the possession or use of the property by the lessee or renter for a
consideration without transfer of the title to the property.
(5.1)
'Prepaid state tax' means the tax levied under Code Section 48-8-30 in
conjunction with Code Section 48-8-3.1 and Code Section 48-9-14 on the retail
sale of motor fuels for highway use and collected prior to that retail sale.
This tax is based upon the average retail sales price as set forth in Code
Section 48-9-14.
(5.2)
'Prepaid local tax' means any local sales and use tax which is levied on the
sale or use of motor fuel and imposed in an area consisting of less than the
entire state, however authorized, including, but not limited to, such taxes
authorized by or pursuant to constitutional amendment; by or pursuant to Section
25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, known
as the 'Metropolitan Atlanta Rapid Transit Authority Act of
1965';
or by or pursuant to Article 2,
2A, 3,
or
Article 2A,
Part 1 of Article 3, Part 2 of Article 3, or
Article 4 of this chapter. Such tax is
based on the same average retail sales price as set forth in subparagraph
(b)(2)(B) of Code Section 48-9-14. Such price shall be used to compute the
prepaid sales tax rate for local jurisdictions by multiplying such retail price
by the applicable rate imposed by the jurisdiction. The person collecting and
reporting the prepaid local tax for the local jurisdiction shall provide a
schedule as to which jurisdiction these collections relate. This determination
shall be based upon the shipping papers of the conveyance that delivered the
motor fuel to the dealer or consumer in the local jurisdiction. A seller may
rely upon the representation made by the purchaser as to which jurisdiction the
shipment is bound and prepare shipping papers in accordance with those
instructions.
(6)
'Retail sale' or a 'sale at retail' means:
(A)
A sale to a consumer or to any person for any purpose other than for resale of
any
tangible personal property or
any
services taxable under this article including, but not limited to, any such
transactions which the commissioner upon investigation finds to be in lieu of
sales. Sales for resale must be made in strict compliance with the
commissioner´s rules and regulations. Any dealer making a sale for resale
which is not in strict compliance with the commissioner´s rules and
regulations shall himself
or
herself be liable for and shall pay the
tax;
(B)(i)
Except as otherwise provided in division (ii) of this subparagraph, the sale of
natural or artificial gas, oil, electricity, solid fuel, transportation, local
telephone services, beverages, and tobacco products, when made to any purchaser
for purposes other than resale.
(ii)
The sale of electricity used directly in the manufacture of a product shall not
constitute a retail sale for purposes of this article if the direct cost of such
electricity exceeds 50 percent of the cost of all materials, including
electricity, used directly in the product and shall be exempt from taxation
under this article. Such exemption shall be applied to manufacturers located in
this state as follows:
(I)
For calendar years beginning on or after January 1, 1995, and prior to January
1, 1996, 20 percent of the direct cost of such electricity shall be
exempt;
(II)
For calendar years beginning on or after January 1, 1996, and prior to January
1, 1997, 40 percent of the direct cost of such electricity shall be
exempt;
(III)
For calendar years beginning on or after January 1, 1997, and prior to January
1, 1998, 60 percent of the direct cost of such electricity shall be
exempt;
(IV)
For calendar years beginning on or after January 1, 1998, and prior to January
1, 1999, 80 percent of the direct cost of such electricity shall be exempt;
and
(V)
For calendar years beginning on or after January 1, 1999, 100 percent of the
direct cost of such electricity shall be exempt;
(C)
The sale or charges for any room, lodging, or accommodation furnished to
transients by any hotel, inn, tourist camp, tourist cabin, or any other place in
which rooms, lodgings, or accommodations are regularly furnished to transients
for a consideration. This tax shall not apply to rooms, lodgings, or
accommodations supplied for a period of 90 continuous days or more;
(D)
Sales of tickets, fees, or charges made for admission to, or voluntary
contributions made to places of, amusement, sports, or entertainment including,
but not limited to:
(i)
Billiard and pool rooms;
(ii)
Bowling alleys;
(iii)
Amusement devices;
(iv)
Musical devices;
(v)
Theaters;
(vi)
Opera houses;
(vii)
Moving picture shows;
(viii)
Vaudeville;
(ix)
Amusement parks;
(x)
Athletic contests including, but not limited to, wrestling matches, prize
fights, boxing and wrestling exhibitions, football games, and baseball
games;
(xi)
Skating rinks;
(xii)
Race tracks;
(xiii)
Public bathing places;
(xiv)
Public dance halls; and
(xv)
Any other place at which any exhibition, display, amusement, or entertainment is
offered to the public or any other place where an admission fee is
charged;
(E)
Reserved
Sales of or
charges made for services, including, but not limited to, the
following:
(i)
Accounting, financial, or tax preparation;
(ii)
Architectural;
(iii)
Banking;
(iv)
Engineering;
(v)
Household;
(vi)
Legal;
(vii)
Membership fees;
(viii)
Moving, freight, or storage;
(ix)
Personal services
(x)
Photography;
(xi)
Real property improvement or maintenance;
(xii)
Acquisition of real property;
(xiii)
Transportation and travel;
(xiv)
Vehicle; and
(xv)
Veterinary.
Such
services shall be subject to state sales and use tax only and shall be exempt
from any local sales and use tax.
(F)
Charges made for participation in games and amusement activities;
or
(G)
Sales of tangible personal property to persons for resale when there is a
likelihood that the state will lose tax funds due to the difficulty of policing
the business operations because:
(i)
Of the operation of the business;
(ii)
Of the very nature of the business;
(iii)
Of the turnover of so-called independent contractors;
(iv)
Of the lack of a place of business in which to display a certificate of
registration;
(v)
Of the lack of a place of business in which to keep records;
(vi)
Of the lack of adequate records;
(vii)
The persons are minors or transients;
(viii)
The persons are engaged in essentially service businesses; or
(ix)
Of any other reasonable reason.
The
commissioner may promulgate rules and regulations requiring vendors of persons
described in this subparagraph to collect the tax imposed by this article on the
retail price of the tangible personal property. The commissioner shall refuse
to issue certificates of registration and may revoke certificates of
registration issued in violation of his
or
her rules and regulations.
(7)
'Retailer' means every person making sales at retail or for distribution, use,
consumption, or storage for use or consumption in this state.
(8)(A)
'Sale' means any transfer of title or possession, transfer of title and
possession, exchange, barter, lease, or rental, conditional or otherwise, in any
manner or by any means of any kind of tangible personal property for a
consideration except as otherwise provided in subparagraph (B) of this paragraph
and includes, but is not limited to:
(i)
The fabrication of tangible personal property for consumers who directly or
indirectly furnish the materials used in such fabrication;
(ii)
The furnishing, repairing, or serving for a consideration of any tangible
personal property consumed on the premises of the person furnishing, repairing,
or serving the tangible personal property; or
(iii)
A transaction by which the possession of property is transferred but the seller
retains title as security for the payment of the price.
(B)
Notwithstanding a dealer´s physical presence, in the case of a motor
vehicle retail sale or a motor vehicle lease or rental when the lease or rental
period exceeds 30 days and when the purchaser or lessee is a resident of this
state, the taxable situs of the transaction for the purposes of collecting local
sales and use taxes shall be the county of motor vehicle registration of the
purchaser or lessee.
(9)(A)
'Sales price' means the total amount valued in money, whether paid in money or
otherwise, for which tangible personal property or services are sold including,
but not limited to, any services that are a part of the sale and any amount for
which credit is given to the purchaser by the seller without any deduction from
the total amount for the cost of the property sold, the cost of materials used,
labor or service costs, losses, or any other expenses of any kind.
(B)
'Sales price' does not include:
(i)
Cash discounts allowed and taken on sales;
(ii)
The amount charged for labor or services rendered in installing, applying,
remodeling, or repairing property sold
except to the
extent required under subparagraph (E) of paragraph (6) of this Code
section; or
(iii)
Finance charges, carrying charges, service charges, or interest from credit
extended on sales of tangible personal property under conditional sale contracts
or other conditional contracts providing for deferred payments of the purchase
price.
(10)
'Services' means, generally, the providing of an intangible commodity, action,
skill, or labor for any remuneration, consideration, or value to an individual
consumer but not to any business. Taxable services to an individual shall be
subject to state sales and use taxation only up to $10,000.00 per vendor per
year. In no event shall medical, child care, or education services be subject
to any sales and use taxation.
(10)(11)
'Storage' means any keeping or retention in this state of tangible personal
property for use or consumption in this state or for any purpose other than sale
at retail in the regular course of business.
(11)(12)
'Tangible personal property' means personal property which may be seen, weighed,
measured, felt, or touched or is in any other manner perceptible to the senses.
'Tangible personal property' does not mean stocks, bonds, notes, insurance, or
other obligations or securities.
(12)(13)
'Use' means the exercise of any right or power over tangible personal property
incident to the ownership of the property including, but not limited to, the
sale at retail of the property in the regular course of business.
(13)(14)
'Use tax' includes the use, consumption, distribution, and storage of tangible
personal property as defined in this article."
SECTION
1-8.
Said
title is further amended in Code Section 48-8-3, relating to exemptions from
sales and use tax, by revising paragraphs (55) and (57) as follows:
"(55)(A)
The sale of lottery tickets authorized by Chapter 27 of Title 50
but only to
the extent provided for in subparagraph (B) of this paragraph.
(B)(i)
For the purposes of this paragraph, the term 'local sales and use tax' shall
mean any sales tax, use tax, or local sales and use tax which is levied and
imposed in an area consisting of less than the entire state, however authorized,
including, but not limited to, such taxes authorized by or pursuant to
constitutional amendment; by or pursuant to Section 25 of an Act approved March
10, 1965 (Ga. L. 1965, p. 2243), as amended, the 'Metropolitan Atlanta Rapid
Transit Authority Act of 1965'; or by or pursuant to Article 2, Article 2A, Part
1 of Article 3, Part 2 of Article 3, or Article 4 of this chapter.
(ii)
The exemption provided for in subparagraph (A) of this paragraph shall not apply
to state sales and use tax but shall only apply to any local sales and use tax
levied or imposed at any
time;"
"(57)(A)
The sale for off-premises human consumption or use of eligible foods and
beverages, to the extent provided in subparagraph
(B)
(C)
of this paragraph.
(B)
A transaction described in subparagraph (A) of this paragraph shall be exempt
from sales and use tax only if occurring on or after October 1, 1996, and only
to the extent set forth in divisions (i) through (iii) of this subparagraph as
follows:
(i)
For a transaction occurring during the period from October 1, 1996, through
September 30, 1997, to the extent of 50 percent of that amount on which, but for
this paragraph, sales and use tax would be levied or imposed;
(ii)
For a transaction occurring during the period from October 1, 1997, through
September 30, 1998, to the extent of 75 percent of that amount on which, but for
this paragraph, sales and use tax would be levied or imposed; and
(iii)
For a transaction occurring on or after October 1, 1998, to the extent of 100
percent of that amount on which, but for this paragraph, sales and use tax would
be levied or imposed.
(C)(B)
For the purposes of this paragraph, 'eligible food and beverages' means any food
as defined in Section 3 of the federal Food Stamp Act of 1977 (P.L. 95-113), as
amended, 7 U.S.C.A. 2012(g), as such Act existed on January 1, 1996, except that
eligible food and beverages shall not include seeds or plants to grow food and
shall not include food or drink dispensed by or through vending machines or
related operations.
(C)(i)
The exemption provided for in this paragraph shall not apply to any local sales
and use tax levied or imposed at any time by or pursuant to Article 3 of this
chapter.
(ii)
Except as otherwise provided in division (i) of this subparagraph, the exemption
provided for in this paragraph shall not apply to any local sales and use tax
which is effective before October 1, 1996, notwithstanding any provisions to the
contrary in the law authorizing or imposing such tax.
(iii)
Except as otherwise provided in divisions (i) and (iv) of this subparagraph, the
exemption provided for in this paragraph shall apply with respect to any local
sales and use tax which becomes effective on or after October 1, 1996, but such
exemption shall apply only as to transactions occurring on or after October 1,
1998, notwithstanding any provision to the contrary in the law authorizing or
imposing such tax.
(iv)
The exemption provided for in this paragraph shall apply to any local sales and
use tax levied or imposed at any time by or pursuant to Article 2A of this
chapter.
(v)
For the purposes of this subparagraph, the term 'local sales and use tax' shall
mean any sales tax, use tax, or local sales and use tax which is levied and
imposed in an area consisting of less than the entire state, however authorized,
including, but not limited to, such taxes authorized by or pursuant to
constitutional amendment; by or pursuant to Section 25 of an Act approved March
10, 1965 (Ga. L. 1965, p. 2243), as amended, the 'Metropolitan Atlanta Rapid
Transit Authority Act of 1965'; by or pursuant to Article 2 of this chapter; by
or pursuant to Article 2A of this chapter; or by or pursuant to Article 3 of
this chapter.
(D)
The exemption provided for in subparagraph (A) of this paragraph shall not apply
to state sales and use tax.
(E)
The commissioner shall adopt rules and regulations to carry out the provisions
of this paragraph;"
SECTION
1-9.
Said
title is further amended by adding a new Code section to read as
follows:
"48-8-16.
(a)
As used in this Code section, the term:
(1)
'Cable service' has the same meaning as that term is defined in 47 U.S.C.
Section 522(6).
(2)
'Multichannel video programming service' means the provision or transfer of
video programming unless otherwise explicitly excluded in this Code section,
including but not limited to satellite broadcasting service, cable service,
video services delivered over fiber optic line, coaxial cable, copper wire,
Internet protocol, or wireless cable service.
(3)
'Place of primary use' means the street address representative of where the
subscriber´s use of the multichannel video programming service primarily
occurs, which must be the residential street address or the primary business
street address of the subscriber and, in the case of wireless cable service,
must be within the licensed service area of the service provider.
(4)
'Satellite broadcasting service' means the distribution or broadcasting of
programming or services by satellite directly to the subscriber´s receiving
equipment including direct broadcast satellite service and including all service
and rental charges, premium channels or other special services, installation and
repair service charges, and any other charges having any connection with the
provision of the satellite broadcasting service.
(5)
'Video services' means video programming provided by, or generally considered
comparable to programming provided by, a television broadcast station, as set
forth in 47 U.S.C. Section 522(20).
(6)
'Wireless cable service' means multichannel multipoint distribution services,
with programming broadcast by microwave or any similar means directly to the
subscriber, including basic, extended, premium service, and other similar
services and including video programming services delivered by commercial mobile
radio service providers as defined in 47 C.F.R. 20.3.
(b)
A credit against the taxes under this chapter shall be authorized with respect
to amounts charged for multichannel video programming services if:
(1)
The provider of such services is subject to state or local franchise fees
pursuant to Title 36; or
(2)
The provider of such multichannel video programming services pays fees or makes
other valuable cash or in kind contributions of services or property to any
state or local government authorities in this state with an aggregate annual
value of at least $20.00 per Georgia multichannel video programming subscriber.
Such credit amount shall not exceed the amount of such fees or the amount of
taxes due under this chapter, whichever is less."
SECTION
1-10.
Title
36 of the Official Code of Georgia Annotated, relating to local government, is
amended by revising Chapter 89, relating to homeowner tax relief grants, as
follows:
"CHAPTER
89
36-89-1.
As
used in this chapter, the term:
(1)
'Applicable rollback' means a:
(A)
Rollback of an ad valorem tax millage rate pursuant to subsection (a) of Code
Section 48-8-91 in a county or municipality that levies a local option sales
tax;
(B)
Rollback of an ad valorem tax millage rate pursuant to subparagraph (c)(2)(C) of
Code Section 48-8-104 in a county or municipality that levies a homestead option
sales tax;
(C)
Subtraction from an ad valorem millage rate pursuant to Code Section 20-2-334 in
a local school system that receives a state school tax credit;
(D)
Reduction of an ad valorem tax millage rate pursuant to the development of a
service delivery strategy under Code Section 36-70-24; and
(E)
Reduction of an ad valorem tax millage rate pursuant to paragraph (2) of
subsection (a) of Code Section 33-8-8.3 in a county that collects insurance
premium tax.
(2)
'County millage rate' means the net ad valorem tax millage rate, after deducting
applicable rollbacks, levied by a county for county purposes and applying to
qualified homesteads in the county, including any millage levied for those
special districts reported on the 2004 ad valorem tax digest certified to and
received by the state revenue commissioner on or before December 31, 2004, but
not including any millage levied for purposes of bonded indebtedness and not
including any millage levied on behalf of a county school district for
educational purposes.
(3)
'Eligible assessed value' means a certain stated amount of the assessed value of
each qualified homestead in the state. The amount of the eligible assessed
value for any given year shall be fixed in that year´s General
Appropriations Act.
(4)
'Fiscal authority' means the individual authorized to collect ad valorem taxes
for a county or municipality which levies ad valorem taxes.
(5)
'Municipal millage rate' means the net ad valorem tax millage rate, after
deducting applicable rollbacks, levied by a municipality for municipal purposes
and applying to qualified homesteads in the municipality, including any millage
levied for those special tax districts reported on the 2004 City and Independent
School Millage Rate Certification certified to and received by the state revenue
commissioner on or before December 31, 2004, but not including any millage
levied for purposes of bonded indebtedness and not including any millage levied
on behalf of an independent school district for educational
purposes.
(6)
'Qualified homestead' means a homestead qualified for any exemption, state,
county, or school, authorized under Code Section 48-5-44.
(7)
'School millage rate' means the net ad valorem tax millage rate, after deducting
applicable rollbacks, levied on behalf of a county or independent school
district for educational purposes and applying to qualified homesteads in the
county or independent school district, not including any millage levied for
purposes of bonded indebtedness and not including any millage levied for county
or municipal purposes.
(8)
'State millage rate' means the state millage levy.
36-89-2.
In
each year the General Assembly shall appropriate funds for homeowner tax relief
grants to counties, municipalities, and county or independent school districts,
in order to provide for more effective regulation and management of the finance
and fiscal administration of the state and pursuant to and in furtherance of the
provisions of Article III, Section IX, Paragraph II(c) of the Constitution;
Article VII, Section III, Paragraph III of the Constitution; Article VIII,
Section I, Paragraph I of the Constitution; and other provisions of the
Constitution.
36-89-3.
In
each year the General Assembly shall appropriate to the Department of Revenue
funds to provide homeowner tax relief grants to counties, municipalities, and
county or independent school districts.
When funds
are so appropriated, the
The
General Appropriations Act shall specify the amount appropriated and the
eligible assessed value of each qualified homestead in the state for the
specified tax
year, which
eligible assessed value shall, subject to annual appropriation by the General
Assembly, be not less than that specified in the Fiscal Year 2004 General
Appropriations Act. If for any reason the
amount appropriated in the General Appropriations Act is insufficient to fund
the eligible assessed value stated in the General Appropriations Act, the amount
appropriated may be adjusted in amendments to the General Appropriations
Act.
36-89-4.
Each
qualified taxpayer shall receive whichever of the following adjustment amounts
provides the maximum benefit to that taxpayer on the tax bill or the applicable
tax year;
(1)
A benefit equivalent to a homestead exemption of up to $18,000.00 of the
assessed value of the taxpayer´s homestead or the taxpayer´s ad
valorem property tax liability on the homestead, whichever is lower;
or
(2)
A benefit equivalent to a complete homestead exemption from ad valorem taxes for
educational purposes.
36-89-4.
36-89-5.
(a)(1)
When funds
are appropriated as provided in Code
36-89-3,
For taxpayers
receiving grants under paragraph (1) of Code Section
36-89-4, such grants shall be allotted to
each county, municipality, and county or independent school district in the
state as follows:
(A)
Immediately following the actual preparation of ad valorem property tax bills,
each county fiscal authority shall notify the Department of Revenue of the total
amount of tax revenue which would be generated by applying the sum of the state
and county millage rates to the eligible assessed value of each qualified
homestead in the county. The total amount of actual tax credits, so calculated,
given to all qualified homesteads in the county shall be the amount of the grant
to that county;
(B)
Immediately following the actual preparation of ad valorem property tax bills,
each county or independent school district´s fiscal authority shall notify
the Department of Revenue of the total amount of tax revenue which would be
generated by applying the school millage rate to the eligible assessed value of
each qualified homestead in the county or independent school district. The
total amount of actual tax credits, so calculated, given to all qualified
homesteads in the county or independent school district shall be the amount of
the grant to that county or independent school district; and
(C)
Immediately following the actual preparation of ad valorem property tax bills,
each municipality´s fiscal authority shall notify the Department of Revenue
of the total amount of tax revenue which would be generated by applying the
municipal millage rate to the eligible assessed value of each qualified
homestead in the municipality. The total amount of actual tax credits, so
calculated, given to all qualified homesteads in the municipality shall be the
amount of the grant to that municipality.
(2)
Credit amounts computed under paragraph (1) of this subsection shall be applied
to reduce the otherwise applicable tax liability on a dollar-for-dollar basis,
but the credit granted shall not in any case exceed the amount of the otherwise
applicable tax liability after the granting of all applicable homestead
exemptions except for any homestead exemption under Article 2A of Chapter 8 of
Title 48, the 'Homestead Option Sales and Use Tax Act,' as amended, and after
the granting of all applicable millage rollbacks.
(b)
The grant of funds to each county shall be conditioned on the county´s
fiscal authority reducing each qualified homestead´s otherwise applicable
liability for county taxes for county purposes by a credit amount calculated in
subparagraph (a)(1)(A) of this Code section.
(c)
The grant of funds to each county or independent school district shall be
conditioned on the county or independent school district´s fiscal authority
reducing each qualified homestead´s otherwise applicable liability for
school taxes by a credit amount calculated in subparagraph (a)(1)(B) of this
Code section.
(d)
The grant of funds to each municipality shall be conditioned on the
municipality´s fiscal authority reducing each qualified homestead´s
otherwise applicable liability for municipal taxes by a credit amount calculated
in subparagraph (a)(1)(C) of this Code section.
(e)
Each fiscal authority shall show the credit amount on the tax bill, together
with a prominent notice in substantially the following form: 'This reduction in
your bill is the result of homeowner´s tax relief enacted by the Governor
and the General Assembly of the State of Georgia.'
36-89-6.
(a)(1)
For taxpayers receiving grants under paragraph (2) of Code Section 38-89-4, such
grants shall be allotted to each county or independent school district in the
manner provided in paragraph (2) of this subsection.
(2)
Immediately following the actual preparation of ad valorem property tax bills,
each county or independent school district´s fiscal authority shall notify
the Department of Revenue of the total amount of tax revenue which would be
generated by applying the school millage rate to the eligible assessed value of
each qualified homestead in t