Georgia 2025 2025-2026 Regular Session

Georgia House Bill HB141 Comm Sub / Bill

Filed 02/19/2025

                    25 LC 44 3011S
The House Committee on Ways and Means offers the following substitute to HB 141:
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-13-10 and Code Section 48-13-14 of the Official Code of1
Georgia Annotated, relating to determining amount of occupation tax, criteria for2
classification of businesses and practitioners, administrative fee, exemptions or reduction in3
fees for economic development, and election of tax by practitioner, and levy on business or4
practitioner with location or office in more than one jurisdiction, allocating gross receipts,5
and limits on levies using criteria for taxation, respectively, so as to allow businesses and6
practitioners to provide affidavits of certified public accountants in lieu of tax returns; to7
provide for related matters; to repeal conflicting laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
Code Section 48-13-10 of the Official Code of Georgia Annotated, relating to determining11
amount of occupation tax, criteria for classification of businesses and practitioners,12
administrative fee, exemptions or reduction in fees for economic development, and election13
of tax by practitioner, is amended by adding a new subsection to read as follows:14
                                                               H. B. 141 (SUB)
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"(i) A business or practitioner may elect to provide affidavits of certified public15
accountants in lieu of tax returns or other financial information to local governments to16
facilitate their determination of the amount of occupation tax to be levied."17
SECTION 2.18
Code Section 48-13-14 of the Official Code of Georgia Annotated, relating to levy on19
business or practitioner with location or office in more than one jurisdiction, allocating gross20
receipts, and limits on levies using criteria for taxation, is amended by revising paragraph (1)21
of subsection (d) as follows:22
"(1)  Financial information necessary to allocate the gross receipts of the business or23
practitioner, provided that a business or practitioner may elect to provide affidavits of24
certified public accountants in lieu of tax returns; and"25
SECTION 3.26
All laws and parts of laws in conflict with this Act are repealed.27
                                                               H. B. 141 (SUB)
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