7 | 19 | | prior to 2013 which are contingent upon funding and which remain unfunded; to revise2 |
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8 | 20 | | various provisions to update outdated terminology or references; to repeal various Code3 |
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9 | 21 | | sections or portions thereof held to be unconstitutional; to repeal and replace Code Sections4 |
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10 | 22 | | 40-13-60, 48-7-2, and 48-13-6, relating to disposition of traffic violations and jurisdiction5 |
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11 | 23 | | of bureau, unlawful failure to pay income tax, file return, keep records, supply information,6 |
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12 | 24 | | or exhibit books and penalty, and levy of occupation tax by counties and municipalities on7 |
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13 | 25 | | businesses and practitioners of professions and occupations and hearing on tax increase,8 |
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14 | 26 | | respectively, so as to correct unconstitutional provisions; to provide for conforming changes;9 |
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15 | 27 | | to amend an Act revising the "Georgia Veterinary Practice Act," approved June 3, 2003 (Ga.10 |
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16 | 28 | | L. 2003, p. 615/HB 347), so as to repeal provisions which are contingent upon funding and11 |
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17 | 29 | | which remain unfunded; to provide for related matters; to repeal conflicting laws; and for12 |
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18 | 30 | | other purposes.13 |
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19 | 31 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:14 |
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22 | 36 | | Contingency provisions16 |
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23 | 37 | | SECTION 1-1.17 |
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24 | 38 | | The Official Code of Georgia Annotated is amended by repealing and reserving the18 |
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25 | 39 | | following:19 |
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26 | 40 | | (1) Article 12 of Chapter 4 of Title 26, relating to prescription medication integrity.20 |
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27 | 41 | | (2) Chapter 30 of Title 31, relating to reports on veterans exposed to Agent Orange.21 |
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28 | 42 | | (3) Subsections (d) and (f) of Code Section 35-8-26, relating to TASER and electronic22 |
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29 | 43 | | control weapons, requirements for use, establishment of policies, and training.23 |
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30 | 44 | | (4) Subsection (k) of Code Section 43-34-8, relating to authority of Georgia Composite24 |
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31 | 45 | | Medical Board to refuse license, certificate, or permit or issue discipline, suspension,25 |
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32 | 46 | | restoration, investigations, hearings on fitness, immunity, and publication of final26 |
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33 | 47 | | disciplinary actions.27 |
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34 | 48 | | SECTION 1-2.28 |
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35 | 49 | | Said Code is further amended in Code Section 31-8-302, relating to procedures for donation29 |
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36 | 50 | | and dispensing of unused over-the-counter and prescription drugs, by revising subsection (i)30 |
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37 | 51 | | as follows:31 |
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38 | 52 | | "(i) The donation, brokering, or other facilitation of a donation of a drug pursuant to this32 |
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53 | 71 | | Where the lender neither takes nor contracts to take more than lawful interest, the loan is46 |
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54 | 72 | | not rendered usurious by money paid or agreed to be paid others by the borrower in order47 |
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55 | 73 | | to obtain the loan."48 |
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56 | 74 | | SECTION 2-2.49 |
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57 | 75 | | Said Code is further amended in Code Section 12-7-6, relating to best management practices,50 |
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58 | 76 | | compliance with federal law, and minimum requirements for rules, regulations, ordinances,51 |
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59 | 77 | | or resolutions, by revising paragraph (16) of subsection (b) and subsection (c) as follows:52 |
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60 | 78 | | "(16) There is established a 50 foot buffer, as measured horizontally from the point53 |
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61 | 79 | | where vegetation has been wrested by normal stream flow or wave action, along the54 |
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62 | 80 | | banks of any state waters classified as 'trout streams' pursuant to Article 2 of Chapter 555 |
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63 | 81 | | of this title trout waters pursuant to Code Section 27-4-51 except where a roadway56 |
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64 | 82 | | drainage structure must be constructed; provided, however, that small springs and streams57 |
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65 | 83 | | classified as trout streams waters which discharge an average annual flow of 25 gallons58 |
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66 | 84 | | per minute or less shall have a 25 foot buffer or they may be piped, at the discretion of59 |
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67 | 85 | | the landowner, pursuant to the terms of a rule providing for a general variance60 |
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68 | 86 | | promulgated by the board providing for notice to the division or local issuing authority61 |
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69 | 87 | | of the location and extent of the piping and prescribed methodology for minimizing the62 |
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70 | 88 | | impact of such piping and for measuring the volume of water discharged by the stream. 63 |
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72 | 91 | | Any such pipe must shall stop short of the downstream landowner's property, and the64 |
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73 | 92 | | landowner must shall comply with the buffer requirement for any adjacent trout streams65 |
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74 | 93 | | waters. The director may grant a variance from such buffer to allow land-disturbing66 |
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75 | 94 | | activity, provided that adequate erosion control measures are incorporated in the project67 |
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76 | 95 | | plans and specifications and are implemented. The following requirements shall apply68 |
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77 | 96 | | to any such buffer:69 |
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78 | 97 | | (A) No land-disturbing activities shall be conducted within a buffer and a buffer shall70 |
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79 | 98 | | remain in its natural, undisturbed state of vegetation until all land-disturbing activities71 |
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80 | 99 | | on the construction site are completed. Once the final stabilization of the site is72 |
---|
81 | 100 | | achieved, a buffer may be thinned or trimmed of vegetation as long as a protective73 |
---|
82 | 101 | | vegetative cover remains to protect water quality and aquatic habitat and a natural74 |
---|
83 | 102 | | canopy is left in sufficient quantity to keep shade on the stream bed; provided, however,75 |
---|
84 | 103 | | that any person constructing a single-family residence, when such residence is76 |
---|
85 | 104 | | constructed by or under contract with the owner for his or her own occupancy, may thin77 |
---|
86 | 105 | | or trim vegetation in a buffer at any time as long as protective vegetative cover remains78 |
---|
87 | 106 | | to protect water quality and aquatic habitat and a natural canopy is left in sufficient79 |
---|
88 | 107 | | quantity to keep shade on the stream bed;80 |
---|
89 | 108 | | (B) On or before December 31, 2000, the board shall adopt rules which contain81 |
---|
90 | 109 | | specific criteria for the grant or denial by the director of requests for variances. After82 |
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91 | 110 | | such date, no variance shall be granted by the director which is not consistent with the83 |
---|
92 | 111 | | criteria contained in such rules; provided, however, that, should the board fail to adopt84 |
---|
93 | 112 | | rules which contain specific criteria for the grant or denial of requests for variances by85 |
---|
94 | 113 | | the director on or before December 31, 2000, the authority of the director to issue such86 |
---|
95 | 114 | | variances shall be suspended until the board adopts such rules; and87 |
---|
96 | 115 | | (C) The buffer shall not apply to the following land-disturbing activities, provided that88 |
---|
97 | 116 | | they occur at an angle, as measured from the point of crossing, within 25 degrees of89 |
---|
98 | 117 | | perpendicular to the stream; they cause a width of disturbance of not more than 50 feet90 |
---|
106 | 128 | | requirements that exceed the minimum requirements in subsection (b) of this Code97 |
---|
107 | 129 | | section."98 |
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108 | 130 | | SECTION 2-3.99 |
---|
109 | 131 | | Said Code is further amended in Code Section 12-7-12, relating to orders directed to100 |
---|
110 | 132 | | violators and stop work order procedures, by revising subsection (d) as follows:101 |
---|
111 | 133 | | "(d) When a violation of this chapter in the form of taking action without a permit, failure102 |
---|
112 | 134 | | to maintain a stream the required buffer, or significant amounts of sediment, as determined103 |
---|
113 | 135 | | by the local issuing authority or by the director or his or her designee, have been or are104 |
---|
114 | 136 | | being discharged into state waters and where best management practices have not been105 |
---|
115 | 137 | | properly designed, installed, and maintained, a stop work order shall be issued by the local106 |
---|
116 | 138 | | issuing authority or by the director or his or her designee. All such stop work orders shall107 |
---|
117 | 139 | | be effective immediately upon issuance and shall be in effect until the necessary corrective108 |
---|
118 | 140 | | action or mitigation has occurred. Such stop work orders shall apply to all land-disturbing109 |
---|
119 | 141 | | activity on the site with the exception of the installation and maintenance of temporary or110 |
---|
120 | 142 | | permanent erosion and sediment controls."111 |
---|
121 | 143 | | SECTION 2-4.112 |
---|
122 | 144 | | Said Code is further amended in Code Section 12-7-17, relating to exemptions relative to113 |
---|
123 | 145 | | control of soil erosion and sedimentation, by revising paragraph (4) as follows:114 |
---|
126 | 150 | | than one acre and is not a part of a larger common plan of development or sale with a116 |
---|
127 | 151 | | planned disturbance of equal to or greater than one acre and not otherwise exempted117 |
---|
128 | 152 | | under this paragraph; provided, however, that construction of any such residence shall118 |
---|
129 | 153 | | conform to the minimum requirements as set forth in subsection (b) of Code Section119 |
---|
130 | 154 | | 12-7-6 and this paragraph. For single-family residence construction covered by the120 |
---|
131 | 155 | | provisions of this paragraph, there shall be a buffer zone between the residence and any121 |
---|
133 | 158 | | waters pursuant to Code Section 27-4-51. In any such buffer zone, no land-disturbing123 |
---|
134 | 159 | | activity shall be constructed between the residence and the point where vegetation has124 |
---|
135 | 160 | | been wrested by normal stream flow or wave action from the banks of the trout waters. 125 |
---|
136 | 161 | | For primary trout waters, the buffer zone shall be at least 50 horizontal feet, and no126 |
---|
137 | 162 | | variance to a smaller buffer shall be granted. For secondary trout waters, the buffer zone127 |
---|
138 | 163 | | shall be at least 50 horizontal feet, but the director may grant variances to no less than 25128 |
---|
139 | 164 | | feet. Regardless of whether a trout stream is trout waters are primary or secondary, for129 |
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140 | 165 | | first order trout waters, which are streams into which no other streams flow except for130 |
---|
141 | 166 | | springs, the buffer shall be at least 25 horizontal feet, and no variance to a smaller buffer131 |
---|
142 | 167 | | shall be granted. The minimum requirements of subsection (b) of Code Section 12-7-6132 |
---|
143 | 168 | | and the buffer zones provided by this paragraph shall be enforced by the issuing133 |
---|
144 | 169 | | authority;"134 |
---|
145 | 170 | | SECTION 2-5.135 |
---|
146 | 171 | | Said Code is further amended in Code Section 20-2-206, relating to alternative teacher136 |
---|
147 | 172 | | certification program and creditable service, by revising subsection (b) as follows:137 |
---|
148 | 173 | | "(b)(1) Each local school system may provide an alternative teacher certification program138 |
---|
149 | 174 | | upon approval by the Professional Standards Commission for a secondary school teacher139 |
---|
150 | 175 | | candidate to teach a course or courses in a core academic subject who:140 |
---|
153 | 180 | | subject in which the candidate will teach;142 |
---|
154 | 181 | | (B) Receives high-quality professional development that is sustained, intensive, and143 |
---|
155 | 182 | | classroom focused in order to have a positive and lasting impact on classroom144 |
---|
156 | 183 | | instruction, before and while teaching;145 |
---|
157 | 184 | | (C) Participates in a program of intensive supervision that consists of structured146 |
---|
158 | 185 | | guidance and regular ongoing support for teachers or a teacher mentoring program;147 |
---|
159 | 186 | | (D) Assumes functions as a teacher only for a specified period of time not to exceed148 |
---|
160 | 187 | | three years; and149 |
---|
161 | 188 | | (E) Demonstrates satisfactory progress toward full certification as prescribed by the150 |
---|
162 | 189 | | Professional Standards Commission.151 |
---|
163 | 190 | | (2) The Professional Standards Commission shall apply the least restrictive standards152 |
---|
164 | 191 | | when approving a school system developed program under this subsection.153 |
---|
166 | 194 | | qualified teacher for purposes of the federal No Child Left Behind Act (P.L. 107-110)."155 |
---|
167 | 195 | | SECTION 2-6.156 |
---|
168 | 196 | | Said Code is further amended in Code Section 20-2-1160, relating to local boards to be157 |
---|
169 | 197 | | tribunals to determine school law controversies, appeals, and special provisions for disabled158 |
---|
170 | 198 | | children, by revising subsection (f) as follows:159 |
---|
171 | 199 | | "(f) The procedures provided in subsections (a) through (e) of this Code section shall not160 |
---|
172 | 200 | | be applicable to disabled children when a hearing is necessary to decide a complaint made161 |
---|
173 | 201 | | under the federal Education for All Handicapped Children Act of 1975 Individuals with162 |
---|
174 | 202 | | Disabilities Education Act. The state board shall promulgate by rules and regulations an163 |
---|
175 | 203 | | impartial due process procedure for hearing and determining any matter of local164 |
---|
176 | 204 | | controversy in reference to the construction or administration of the school law with respect165 |
---|
177 | 205 | | to disabled children as such term is defined by the state board. Any tribunal which the state166 |
---|
180 | 210 | | testimony as such tribunal deems it necessary. In promulgating such rules and regulations,168 |
---|
181 | 211 | | the state board shall consult with local boards of education and other local school officials169 |
---|
182 | 212 | | in order to establish procedures required by this subsection which will coordinate, to the170 |
---|
183 | 213 | | extent practicable, with the administrative practices of such local boards."171 |
---|
184 | 214 | | SECTION 2-7.172 |
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185 | 215 | | Said Code is further amended in Code Section 20-2-2116, relating to amount of scholarship173 |
---|
186 | 216 | | for special needs students and method of payments, by revising subsection (c) as follows:174 |
---|
187 | 217 | | "(c) Scholarship students shall be counted in the enrollment of their resident school system;175 |
---|
188 | 218 | | provided, however, that this count shall only be for purposes of determining the amount of176 |
---|
189 | 219 | | the scholarship and the scholarship students shall not be included as enrolled for purposes177 |
---|
190 | 220 | | of state or federal accountability requirements, including, but not limited to, the federal178 |
---|
192 | 223 | | of 2001 (P.L. 107-110) federal Every Student Succeeds Act of 2015, 20 U.S.C. Section180 |
---|
193 | 224 | | 6301. The funds needed to provide a scholarship shall be subtracted from the allotment181 |
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194 | 225 | | payable to the resident school system."182 |
---|
195 | 226 | | SECTION 2-8.183 |
---|
196 | 227 | | Said Code is further amended in Code Section 20-2-2131, relating to enrollment of students184 |
---|
197 | 228 | | in school to which not originally assigned, procedure, annual notification, and exception, by185 |
---|
198 | 229 | | revising paragraph (4) of subsection (a) as follows:186 |
---|
199 | 230 | | "(4) This subsection shall not be construed to affect any student currently attending a187 |
---|
200 | 231 | | school other than the school to which the student has been assigned by the local board of188 |
---|
201 | 232 | | education pursuant to a transfer authorized under the federal No Child Left Behind Act189 |
---|
202 | 233 | | (P.L. 107-110) Every Student Succeeds Act of 2015, 20 U.S.C. Section 6301."190 |
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213 | 247 | | (1) Make a lane change into a lane not adjacent to the bicycle if possible in the existing200 |
---|
214 | 248 | | road and traffic conditions; or201 |
---|
215 | 249 | | (2) If a lane change under paragraph (1) of this subsection would be impossible,202 |
---|
216 | 250 | | prohibited by law, or unsafe, reduce the speed of the motor vehicle to a reasonable and203 |
---|
217 | 251 | | proper speed for the existing road and traffic conditions, which speed shall be at least ten204 |
---|
218 | 252 | | miles per hour less than the posted speed limit or 25 miles per hour, whichever is more,205 |
---|
219 | 253 | | and proceed around the bicycle with at least three feet between such vehicle and the206 |
---|
220 | 254 | | bicycle at all times.207 |
---|
221 | 255 | | (b) Any violation of this Code section shall be a misdemeanor punished by a fine of not208 |
---|
222 | 256 | | more than $250.00."209 |
---|
223 | 257 | | SECTION 2-11.210 |
---|
224 | 258 | | Said Code is further amended in Code Section 43-15-13.1, relating to requirements for211 |
---|
225 | 259 | | professional land surveyors engaged in design of storm-water management plans, facilities,212 |
---|
226 | 260 | | water distribution lines, and sanitary sewer collection systems, by revising paragraph (2) as213 |
---|
227 | 261 | | follows:214 |
---|
231 | 268 | | licensing record for such individual as available to the public shall be marked as217 |
---|
232 | 269 | | 'hydrology and design authorized.'"218 |
---|
233 | 270 | | SECTION 2-12.219 |
---|
234 | 271 | | Said Code is further amended by revising Code Section 43-20-11, relating to apprentice220 |
---|
235 | 272 | | dispenser's permit and training permits, as follows:221 |
---|
236 | 273 | | "43-20-11.222 |
---|
237 | 274 | | (a) An apprentice dispenser's permit shall be issued by the division director on behalf of223 |
---|
238 | 275 | | the board only when:224 |
---|
239 | 276 | | (1) Application has been made;225 |
---|
240 | 277 | | (2) A statement of supervision has been provided by a licensed dispenser;226 |
---|
241 | 278 | | (3) A statement has been made by the supervising dealer that the applicant is capable of227 |
---|
242 | 279 | | making the tests and applying the techniques required to dispense hearing aids in228 |
---|
243 | 280 | | accordance with this chapter;229 |
---|
244 | 281 | | (4) Proof of age has been made. Apprentice dispensers' permits are limited to one year230 |
---|
245 | 282 | | in duration and shall not be renewed; and231 |
---|
246 | 283 | | (5) The applicant has passed the practical portion of the examination.232 |
---|
247 | 284 | | (b) Apprentice dispensers' permits are limited to one year in duration and shall not be233 |
---|
248 | 285 | | renewed.234 |
---|
249 | 286 | | (c) Training permits shall be issued by the division director on behalf of the board only235 |
---|
250 | 287 | | when application has been made and a statement of supervision has been provided by a236 |
---|
251 | 288 | | licensed dispenser. The permit should authorize the person to dispense hearing aids only237 |
---|
252 | 289 | | under direct supervision and immediate observation of the licensed dispenser who shall be238 |
---|
253 | 290 | | responsible for the trainees' compliance with this chapter. Proof of age shall also be made. 239 |
---|
254 | 291 | | Training permits should be for a duration of six months and may be renewed as often as240 |
---|
265 | 305 | | SECTION 2-14.250 |
---|
266 | 306 | | Said Code is further amended in Code Section 50-8-60, relating to definitions relative to251 |
---|
267 | 307 | | conflicts of interest in contract administration by the Department of Community Affairs, by252 |
---|
268 | 308 | | revising paragraph (4) as follows:253 |
---|
269 | 309 | | "(4) Reserved. 'Council member' means any member of the council of a regional254 |
---|
270 | 310 | | commission established under Article 2 of this chapter."255 |
---|
271 | 311 | | PART III256 |
---|
272 | 312 | | Unconstitutional provisions257 |
---|
273 | 313 | | SECTION 3-1.258 |
---|
274 | 314 | | Said Code is further amended by repealing Code Section 3-7-43, relating to issuance of259 |
---|
275 | 315 | | alcoholic beverage licenses to private clubs by governing authorities of certain counties and260 |
---|
276 | 316 | | municipalities, privileges conferred by licenses, rules and regulations, and sale by261 |
---|
277 | 317 | | wholesalers to licensees.262 |
---|
280 | 322 | | Said Code is further amended by repealing and reserving the following:264 |
---|
281 | 323 | | (1) Paragraph (6) of Code Section 10-1-233, relating to acts of gasoline distributor violating265 |
---|
282 | 324 | | article relative to gasoline marketing practices.266 |
---|
283 | 325 | | (2) Code Section 16-11-34, relating to preventing or disrupting lawful meetings, gatherings,267 |
---|
284 | 326 | | or processions.268 |
---|
285 | 327 | | (3) Code Section 16-15-9, relating to commission of offense admissible as evidence of269 |
---|
286 | 328 | | existence of criminal street gang.270 |
---|
287 | 329 | | (4) Code Section 20-2-1182, relating to persons other than students who insult or abuse271 |
---|
288 | 330 | | school teachers in presence of pupils may be ordered to leave school premises.272 |
---|
289 | 331 | | (5) Code Section 36-1-16, relating to garbage, trash, waste, or refuse not to be transported273 |
---|
290 | 332 | | across state or county boundaries for dumping without permission and exemption.274 |
---|
291 | 333 | | (6) Code Section 36-6-27, relating to execution against county treasurer for failure to pay275 |
---|
292 | 334 | | over money.276 |
---|
293 | 335 | | (7) Code Section 40-1-4, relating to stickers, decals, or emblems upon motor vehicles277 |
---|
294 | 336 | | containing profane or lewd words describing sexual acts, excretory functions, or parts of the278 |
---|
295 | 337 | | human body.279 |
---|
296 | 338 | | (8) Code Section 40-2-111, relating to highway use permit required for certain unregistered280 |
---|
297 | 339 | | motor trucks, application, fee, and identification tag to be displayed and permit to be carried281 |
---|
298 | 340 | | in truck. 282 |
---|
299 | 341 | | (9) Code Section 40-2-112, relating to additional fee for each round trip by an unregistered283 |
---|
300 | 342 | | motor truck into state.284 |
---|
301 | 343 | | (10) Paragraph (1) of subsection (a) of Code Section 40-2-114, relating to unlawful acts and285 |
---|
302 | 344 | | penalties.286 |
---|
303 | 345 | | (11) Subparagraph (B.1) of paragraph (3) of Code Section 48-5-2, relating to definitions287 |
---|
304 | 346 | | relative to ad valorem taxation of property.288 |
---|
313 | 358 | | or for a proceeding for delinquency or a child in need of services, whether before or after296 |
---|
314 | 359 | | reaching 18 years of age, except in the establishment of conditions of bail, plea297 |
---|
315 | 360 | | negotiations, and sentencing in criminal offenses; and, in such excepted cases, such records298 |
---|
316 | 361 | | of dispositions and evidence shall be available to prosecuting attorneys, superior or state299 |
---|
317 | 362 | | court judges, and the accused and may be used in the same manner as adult records. 300 |
---|
318 | 363 | | Whenever such record of disposition is filed in a superior or state court or admitted into301 |
---|
319 | 364 | | evidence in a superior or state court proceeding, it shall be filed under seal."302 |
---|
320 | 365 | | SECTION 3-4.303 |
---|
321 | 366 | | Said Code is further amended by repealing Code Section 40-13-60, relating to disposition of304 |
---|
322 | 367 | | traffic violations and jurisdiction of bureau, and enacting a new Code Section 40-13-60 to305 |
---|
323 | 368 | | read as follows:306 |
---|
324 | 369 | | "40-13-60.307 |
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325 | 370 | | Any traffic violation under the jurisdiction of the traffic violations bureau shall be308 |
---|
326 | 371 | | characterized and classified as a traffic violation and shall not be considered as a309 |
---|
327 | 372 | | misdemeanor. Whenever any traffic violation is transferred from another court to a court310 |
---|
328 | 373 | | which has a traffic violations bureau, if such offense is classified as a traffic violation on311 |
---|
329 | 374 | | the traffic violations bureau schedule of the receiving court, such violation shall be handled312 |
---|
330 | 375 | | and disposed of by such traffic violations bureau. Where a defendant demands a trial on313 |
---|
331 | 376 | | a traffic violation, it shall be transferred to a court in the jurisdiction which established the314 |
---|
333 | 379 | | traffic violations bureau; provided, however, that such request for a trial shall not result in315 |
---|
334 | 380 | | a loss of jurisdiction by the traffic violations bureau."316 |
---|
335 | 381 | | SECTION 3-5.317 |
---|
336 | 382 | | Said Code is further amended by repealing Code Section 48-7-2, relating to unlawful failure318 |
---|
337 | 383 | | to pay income tax, file return, keep records, supply information, or exhibit books and penalty,319 |
---|
338 | 384 | | and enacting a new Code Section 48-7-2 to read as follows:320 |
---|
339 | 385 | | "48-7-2.321 |
---|
340 | 386 | | (a) It shall be unlawful for any person who is required under this chapter to pay any tax,322 |
---|
341 | 387 | | make any return, keep any records, supply any information, or exhibit any books or records323 |
---|
342 | 388 | | for the purpose of computation, assessment, or collection of any tax imposed by this324 |
---|
343 | 389 | | chapter to fail to:325 |
---|
344 | 390 | | (1) Pay the tax;326 |
---|
345 | 391 | | (2) Make the return;327 |
---|
346 | 392 | | (3) Keep the records; or328 |
---|
347 | 393 | | (4) When requested to do so by the commissioner:329 |
---|
348 | 394 | | (A) Supply the information; or330 |
---|
349 | 395 | | (B) Exhibit the books or records.331 |
---|
350 | 396 | | (b) In addition to other penalties provided by law, any person who violates subsection (a)332 |
---|
351 | 397 | | of this Code section shall be guilty of a misdemeanor; provided, however, that punishment333 |
---|
359 | 406 | | "48-13-6.340 |
---|
360 | 407 | | (a) Except as to those businesses and practitioners of professions and occupations excluded341 |
---|
361 | 408 | | by subsection (a) of Code Section 48-13-16, those persons excluded by Code342 |
---|
362 | 409 | | Section 43-12-1, and those persons engaged in the authorized practice of law, the343 |
---|
363 | 410 | | governing authority of each county shall be authorized but not required to:344 |
---|
364 | 411 | | (1) Provide by local ordinance or resolution for the levy, assessment, and collection of345 |
---|
365 | 412 | | occupation tax on those businesses and practitioners of professions and occupations with346 |
---|
366 | 413 | | one or more locations or offices in the unincorporated part of the county and to provide347 |
---|
367 | 414 | | for the punishment of violation of such a local ordinance or resolution;348 |
---|
368 | 415 | | (2) Classify businesses and practitioners of professions and occupations and to assess349 |
---|
369 | 416 | | different taxes on different classes of businesses and practitioners; and350 |
---|
370 | 417 | | (3) Provide by local ordinance or resolution for requiring information from businesses351 |
---|
371 | 418 | | and practitioners of professions and occupations doing business in the unincorporated352 |
---|
372 | 419 | | part of the county regarding the site of any location or office and payment of occupation353 |
---|
373 | 420 | | taxes or regulatory fees to other local governments and to provide for the punishment for354 |
---|
374 | 421 | | violation of such a local ordinance or resolution.355 |
---|
375 | 422 | | (b) Except as to those businesses and practitioners of professions and occupations356 |
---|
376 | 423 | | excluded by subsection (a) of Code Section 48-13-16, those persons excluded by Code357 |
---|
377 | 424 | | Section 43-12-1, and those persons engaged in the authorized practice of law, the358 |
---|
378 | 425 | | governing authority of each municipal corporation shall be authorized but not required to:359 |
---|
379 | 426 | | (1) Provide by local ordinance or resolution for the levy, assessment, and collection of360 |
---|
380 | 427 | | occupation tax on those businesses and practitioners of professions and occupations with361 |
---|
381 | 428 | | one or more locations or offices within the corporate limits of the municipality and to362 |
---|
382 | 429 | | provide for the punishment of violation of such a local ordinance or resolution;363 |
---|
383 | 430 | | (2) Classify businesses and practitioners of professions and occupations and to assess364 |
---|
384 | 431 | | different taxes on different classes of businesses and practitioners; and365 |
---|
386 | 434 | | (3) Provide by local ordinance or resolution for requiring information from businesses366 |
---|
387 | 435 | | and practitioners of professions and occupations doing business within the corporate367 |
---|
388 | 436 | | limits of the municipality regarding the site of any location or office and payment of368 |
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389 | 437 | | occupation taxes or regulatory fees to other local governments and to provide for the369 |
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390 | 438 | | punishment for violation of such a local ordinance or resolution.370 |
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391 | 439 | | (c) After April 11, 1995, any local government shall conduct at least one public hearing371 |
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392 | 440 | | prior to the adoption of any ordinance or resolution regarding an occupation tax authorized372 |
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393 | 441 | | by this Code section.373 |
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394 | 442 | | (d) This Code section shall supercede any provision of local law or city charter that374 |
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395 | 443 | | authorizes taxes upon professions set forth in this Code section."375 |
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396 | 444 | | PART IV376 |
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397 | 445 | | Repealer377 |
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398 | 446 | | SECTION 4-1.378 |
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399 | 447 | | All laws and parts of laws in conflict with this Act are repealed.379 |
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