Georgia 2025-2026 Regular Session

Georgia House Bill HB141 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		25 LC 44 3011S
2		-	House Bill 141 (COMMITTEE SUBSTITUTE)
3		-	By: Representatives Momtahan of the 17
4		-	th
5		-	, Kelley of the 16
6		-	th
7		-	, Ballinger of the 23
8		-	rd
9		-	, Cannon
10		-	of the 172
11		-	nd
12		-	, Cox of the 28
13		-	th
14		-	, and others
	2	+	The House Committee on Ways and Means offers the following substitute to HB 141:
15	3		A BILL TO BE ENTITLED
16	4		AN ACT
17		-	To amend Code Section 48-13-10 and Code Section 48-13-14 of the Official Code of
18		-	1
	5	+	To amend Code Section 48-13-10 and Code Section 48-13-14 of the Official Code of1
19	6		Georgia Annotated, relating to determining amount of occupation tax, criteria for2
20	7		classification of businesses and practitioners, administrative fee, exemptions or reduction in3
21	8		fees for economic development, and election of tax by practitioner, and levy on business or4
22	9		practitioner with location or office in more than one jurisdiction, allocating gross receipts,5
23	10		and limits on levies using criteria for taxation, respectively, so as to allow businesses and6
24	11		practitioners to provide affidavits of certified public accountants in lieu of tax returns; to7
25	12		provide for related matters; to repeal conflicting laws; and for other purposes.8
26	13		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
27	14		SECTION 1.10
28	15		Code Section 48-13-10 of the Official Code of Georgia Annotated, relating to determining11
29	16		amount of occupation tax, criteria for classification of businesses and practitioners,12
30	17		administrative fee, exemptions or reduction in fees for economic development, and election13
31	18		of tax by practitioner, is amended by adding a new subsection to read as follows:14
32	19		H. B. 141 (SUB)
33	20		- 1 - 25 LC 44 3011S
34	21		"(i) A business or practitioner may elect to provide affidavits of certified public15
35	22		accountants in lieu of tax returns or other financial information to local governments to16
36	23		facilitate their determination of the amount of occupation tax to be levied."17
37	24		SECTION 2.18
38	25		Code Section 48-13-14 of the Official Code of Georgia Annotated, relating to levy on19
39	26		business or practitioner with location or office in more than one jurisdiction, allocating gross20
40	27		receipts, and limits on levies using criteria for taxation, is amended by revising paragraph (1)21
41	28		of subsection (d) as follows:22
42	29		"(1) Financial information necessary to allocate the gross receipts of the business or23
43	30		practitioner, provided that a business or practitioner may elect to provide affidavits of24
44	31		certified public accountants in lieu of tax returns; and"25
45	32		SECTION 3.26
46	33		All laws and parts of laws in conflict with this Act are repealed.27
47	34		H. B. 141 (SUB)
48	35		- 2 -