25 LC 44 3011S
House Bill 141 (COMMITTEE SUBSTITUTE)
By: Representatives Momtahan of the 17
th
, Kelley of the 16
th
, Ballinger of the 23
rd
, Cannon
of the 172
nd
, Cox of the 28
th
, and others
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-13-10 and Code Section 48-13-14 of the Official Code of
1
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All laws and parts of laws in conflict with this Act are repealed.27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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