19 | 6 | | Georgia Annotated, relating to determining amount of occupation tax, criteria for2 |
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20 | 7 | | classification of businesses and practitioners, administrative fee, exemptions or reduction in3 |
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21 | 8 | | fees for economic development, and election of tax by practitioner, and levy on business or4 |
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22 | 9 | | practitioner with location or office in more than one jurisdiction, allocating gross receipts,5 |
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23 | 10 | | and limits on levies using criteria for taxation, respectively, so as to allow businesses and6 |
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24 | 11 | | practitioners to provide affidavits of certified public accountants in lieu of tax returns; to7 |
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25 | 12 | | provide for related matters; to repeal conflicting laws; and for other purposes.8 |
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26 | 13 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 |
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27 | 14 | | SECTION 1.10 |
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28 | 15 | | Code Section 48-13-10 of the Official Code of Georgia Annotated, relating to determining11 |
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29 | 16 | | amount of occupation tax, criteria for classification of businesses and practitioners,12 |
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30 | 17 | | administrative fee, exemptions or reduction in fees for economic development, and election13 |
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31 | 18 | | of tax by practitioner, is amended by adding a new subsection to read as follows:14 |
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32 | 19 | | H. B. 141 (SUB) |
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33 | 20 | | - 1 - 25 LC 44 3011S |
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34 | 21 | | "(i) A business or practitioner may elect to provide affidavits of certified public15 |
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35 | 22 | | accountants in lieu of tax returns or other financial information to local governments to16 |
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36 | 23 | | facilitate their determination of the amount of occupation tax to be levied."17 |
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37 | 24 | | SECTION 2.18 |
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38 | 25 | | Code Section 48-13-14 of the Official Code of Georgia Annotated, relating to levy on19 |
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39 | 26 | | business or practitioner with location or office in more than one jurisdiction, allocating gross20 |
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40 | 27 | | receipts, and limits on levies using criteria for taxation, is amended by revising paragraph (1)21 |
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41 | 28 | | of subsection (d) as follows:22 |
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42 | 29 | | "(1) Financial information necessary to allocate the gross receipts of the business or23 |
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43 | 30 | | practitioner, provided that a business or practitioner may elect to provide affidavits of24 |
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44 | 31 | | certified public accountants in lieu of tax returns; and"25 |
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45 | 32 | | SECTION 3.26 |
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46 | 33 | | All laws and parts of laws in conflict with this Act are repealed.27 |
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47 | 34 | | H. B. 141 (SUB) |
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48 | 35 | | - 2 - |
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