Georgia 2025-2026 Regular Session

Georgia House Bill HB141 Compare Versions

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11 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:
153 A BILL TO BE ENTITLED
164 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
196 Georgia Annotated, relating to determining amount of occupation tax, criteria for2
207 classification of businesses and practitioners, administrative fee, exemptions or reduction in3
218 fees for economic development, and election of tax by practitioner, and levy on business or4
229 practitioner with location or office in more than one jurisdiction, allocating gross receipts,5
2310 and limits on levies using criteria for taxation, respectively, so as to allow businesses and6
2411 practitioners to provide affidavits of certified public accountants in lieu of tax returns; to7
2512 provide for related matters; to repeal conflicting laws; and for other purposes.8
2613 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
2714 SECTION 1.10
2815 Code Section 48-13-10 of the Official Code of Georgia Annotated, relating to determining11
2916 amount of occupation tax, criteria for classification of businesses and practitioners,12
3017 administrative fee, exemptions or reduction in fees for economic development, and election13
3118 of tax by practitioner, is amended by adding a new subsection to read as follows:14
3219 H. B. 141 (SUB)
3320 - 1 - 25 LC 44 3011S
3421 "(i) A business or practitioner may elect to provide affidavits of certified public15
3522 accountants in lieu of tax returns or other financial information to local governments to16
3623 facilitate their determination of the amount of occupation tax to be levied."17
3724 SECTION 2.18
3825 Code Section 48-13-14 of the Official Code of Georgia Annotated, relating to levy on19
3926 business or practitioner with location or office in more than one jurisdiction, allocating gross20
4027 receipts, and limits on levies using criteria for taxation, is amended by revising paragraph (1)21
4128 of subsection (d) as follows:22
4229 "(1) Financial information necessary to allocate the gross receipts of the business or23
4330 practitioner, provided that a business or practitioner may elect to provide affidavits of24
4431 certified public accountants in lieu of tax returns; and"25
4532 SECTION 3.26
4633 All laws and parts of laws in conflict with this Act are repealed.27
4734 H. B. 141 (SUB)
4835 - 2 -