Georgia 2025-2026 Regular Session

Georgia House Bill HB485 Compare Versions

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1-25 LC 39 4767S
2-The Senate Committee on Government Oversight offered the following
3-substitute to HB 485:
1+25 LC 39 4672S
2+House Bill 485 (COMMITTEE SUBSTITUTE)
3+By: Representatives Yearta of the 152
4+nd
5+, Efstration of the 104
6+th
7+, Scoggins of the 14
8+th
9+, Smith
10+of the 18
11+th
12+, and Barrett of the 24
13+th
14+
415 A BILL TO BE ENTITLED
516 AN ACT
6-To amend the Official Code of Georgia Annotated, so as to repeal various provisions enacted1
17+To amend the Official Code of Georgia Annotated, so as to repeal various provisions enacted
18+1
719 prior to 2013 which are contingent upon funding and which remain unfunded; to revise2
820 various provisions to update outdated terminology or references; to repeal various Code3
921 sections or portions thereof held to be unconstitutional; to repeal and replace Code Sections4
1022 40-13-60, 48-7-2, and 48-13-6, relating to disposition of traffic violations and jurisdiction5
1123 of bureau, unlawful failure to pay income tax, file return, keep records, supply information,6
1224 or exhibit books and penalty, and levy of occupation tax by counties and municipalities on7
1325 businesses and practitioners of professions and occupations and hearing on tax increase,8
1426 respectively, so as to correct unconstitutional provisions; to provide for conforming changes;9
1527 to amend an Act revising the "Georgia Veterinary Practice Act," approved June 3, 2003 (Ga.10
1628 L. 2003, p. 615/HB 347), so as to repeal provisions which are contingent upon funding and11
1729 which remain unfunded; to provide for related matters; to repeal conflicting laws; and for12
1830 other purposes.13
1931 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:14
20-- 1 - 25 LC 39 4767S
21-PART I15
32+H. B. 485 (SUB)
33+- 1 - 25 LC 39 4672S
34+PART I
35+15
2236 Contingency provisions16
2337 SECTION 1-1.17
2438 The Official Code of Georgia Annotated is amended by repealing and reserving the18
2539 following:19
2640 (1) Article 12 of Chapter 4 of Title 26, relating to prescription medication integrity.20
2741 (2) Chapter 30 of Title 31, relating to reports on veterans exposed to Agent Orange.21
2842 (3) Subsections (d) and (f) of Code Section 35-8-26, relating to TASER and electronic22
2943 control weapons, requirements for use, establishment of policies, and training.23
3044 (4) Subsection (k) of Code Section 43-34-8, relating to authority of Georgia Composite24
3145 Medical Board to refuse license, certificate, or permit or issue discipline, suspension,25
3246 restoration, investigations, hearings on fitness, immunity, and publication of final26
3347 disciplinary actions.27
3448 SECTION 1-2.28
3549 Said Code is further amended in Code Section 31-8-302, relating to procedures for donation29
3650 and dispensing of unused over-the-counter and prescription drugs, by revising subsection (i)30
3751 as follows:31
3852 "(i) The donation, brokering, or other facilitation of a donation of a drug pursuant to this32
39-program shall not be considered wholesale distribution as defined in Code Section33
53+program shall not be considered wholesale distribution as defined in Code Section
54+33
4055 26-4-201 and shall not be subject to or require licensure as a wholesale distributor pursuant34
4156 to Chapter 4 of Title 26."35
4257 SECTION 1-3.36
4358 An Act revising the "Georgia Veterinary Practice Act," approved June 3, 200337
4459 (Ga. L. 2003, p. 615/HB 347), is amended by repealing Part II.38
45-- 2 - 25 LC 39 4767S
46-PART II39
60+H. B. 485 (SUB)
61+- 2 - 25 LC 39 4672S
62+PART II
63+39
4764 Terminology modernizations and various clean up40
4865 SECTION 2-1.41
4966 The Official Code of Georgia Annotated is amended by revising Code Section 7-4-8, relating42
5067 to commission to third person does not make lawful interest usurious, as follows:43
5168 "7-4-8.44
52-Except as the application of this Code section is modified by Code Section 7-3-5, where45
69+Except as the application of this Code section is modified by Code Section 7-3-5, where
70+45
5371 Where the lender neither takes nor contracts to take more than lawful interest, the loan is46
5472 not rendered usurious by money paid or agreed to be paid others by the borrower in order47
5573 to obtain the loan."48
5674 SECTION 2-2.49
5775 Said Code is further amended in Code Section 12-7-6, relating to best management practices,50
5876 compliance with federal law, and minimum requirements for rules, regulations, ordinances,51
5977 or resolutions, by revising paragraph (16) of subsection (b) and subsection (c) as follows:52
6078 "(16) There is established a 50 foot buffer, as measured horizontally from the point53
6179 where vegetation has been wrested by normal stream flow or wave action, along the54
6280 banks of any state waters classified as 'trout streams' pursuant to Article 2 of Chapter 555
6381 of this title trout waters pursuant to Code Section 27-4-51 except where a roadway56
6482 drainage structure must be constructed; provided, however, that small springs and streams57
6583 classified as trout streams waters which discharge an average annual flow of 25 gallons58
6684 per minute or less shall have a 25 foot buffer or they may be piped, at the discretion of59
6785 the landowner, pursuant to the terms of a rule providing for a general variance60
6886 promulgated by the board providing for notice to the division or local issuing authority61
6987 of the location and extent of the piping and prescribed methodology for minimizing the62
7088 impact of such piping and for measuring the volume of water discharged by the stream. 63
71-- 3 - 25 LC 39 4767S
89+H. B. 485 (SUB)
90+- 3 - 25 LC 39 4672S
7291 Any such pipe must shall stop short of the downstream landowner's property, and the64
7392 landowner must shall comply with the buffer requirement for any adjacent trout streams65
7493 waters. The director may grant a variance from such buffer to allow land-disturbing66
7594 activity, provided that adequate erosion control measures are incorporated in the project67
7695 plans and specifications and are implemented. The following requirements shall apply68
7796 to any such buffer:69
7897 (A) No land-disturbing activities shall be conducted within a buffer and a buffer shall70
7998 remain in its natural, undisturbed state of vegetation until all land-disturbing activities71
8099 on the construction site are completed. Once the final stabilization of the site is72
81100 achieved, a buffer may be thinned or trimmed of vegetation as long as a protective73
82101 vegetative cover remains to protect water quality and aquatic habitat and a natural74
83102 canopy is left in sufficient quantity to keep shade on the stream bed; provided, however,75
84103 that any person constructing a single-family residence, when such residence is76
85104 constructed by or under contract with the owner for his or her own occupancy, may thin77
86105 or trim vegetation in a buffer at any time as long as protective vegetative cover remains78
87106 to protect water quality and aquatic habitat and a natural canopy is left in sufficient79
88107 quantity to keep shade on the stream bed;80
89108 (B) On or before December 31, 2000, the board shall adopt rules which contain81
90109 specific criteria for the grant or denial by the director of requests for variances. After82
91110 such date, no variance shall be granted by the director which is not consistent with the83
92111 criteria contained in such rules; provided, however, that, should the board fail to adopt84
93112 rules which contain specific criteria for the grant or denial of requests for variances by85
94113 the director on or before December 31, 2000, the authority of the director to issue such86
95114 variances shall be suspended until the board adopts such rules; and87
96115 (C) The buffer shall not apply to the following land-disturbing activities, provided that88
97116 they occur at an angle, as measured from the point of crossing, within 25 degrees of89
98117 perpendicular to the stream; they cause a width of disturbance of not more than 50 feet90
99-- 4 - 25 LC 39 4767S
100-within the buffer; and adequate erosion control measures are incorporated into the91
118+H. B. 485 (SUB)
119+- 4 - 25 LC 39 4672S
120+within the buffer; and adequate erosion control measures are incorporated into the
121+91
101122 project plans and specifications and are implemented:92
102123 (i) Stream crossings for water lines; or93
103124 (ii) Stream crossings for sewer lines; and"94
104125 "(c) Nothing contained in this chapter shall prevent any local issuing authority from95
105-adopting rules and regulations, ordinances, or resolutions which contain stream buffer96
126+adopting rules and regulations, ordinances, or resolutions which contain stream
127+ buffer96
106128 requirements that exceed the minimum requirements in subsection (b) of this Code97
107129 section."98
108130 SECTION 2-3.99
109131 Said Code is further amended in Code Section 12-7-12, relating to orders directed to100
110132 violators and stop work order procedures, by revising subsection (d) as follows:101
111133 "(d) When a violation of this chapter in the form of taking action without a permit, failure102
112134 to maintain a stream the required buffer, or significant amounts of sediment, as determined103
113135 by the local issuing authority or by the director or his or her designee, have been or are104
114136 being discharged into state waters and where best management practices have not been105
115137 properly designed, installed, and maintained, a stop work order shall be issued by the local106
116138 issuing authority or by the director or his or her designee. All such stop work orders shall107
117139 be effective immediately upon issuance and shall be in effect until the necessary corrective108
118140 action or mitigation has occurred. Such stop work orders shall apply to all land-disturbing109
119141 activity on the site with the exception of the installation and maintenance of temporary or110
120142 permanent erosion and sediment controls."111
121143 SECTION 2-4.112
122144 Said Code is further amended in Code Section 12-7-17, relating to exemptions relative to113
123145 control of soil erosion and sedimentation, by revising paragraph (4) as follows:114
124-- 5 - 25 LC 39 4767S
125-"(4) The construction of single-family residences, when such construction disturbs less115
146+H. B. 485 (SUB)
147+- 5 - 25 LC 39 4672S
148+"(4) The construction of single-family residences, when such construction disturbs less
149+115
126150 than one acre and is not a part of a larger common plan of development or sale with a116
127151 planned disturbance of equal to or greater than one acre and not otherwise exempted117
128152 under this paragraph; provided, however, that construction of any such residence shall118
129153 conform to the minimum requirements as set forth in subsection (b) of Code Section119
130154 12-7-6 and this paragraph. For single-family residence construction covered by the120
131155 provisions of this paragraph, there shall be a buffer zone between the residence and any121
132-state waters classified as trout streams pursuant to Article 2 of Chapter 5 of this title122
156+state waters classified as trout streams pursuant to Article 2 of Chapter 5 of this title
157+122
133158 waters pursuant to Code Section 27-4-51. In any such buffer zone, no land-disturbing123
134159 activity shall be constructed between the residence and the point where vegetation has124
135160 been wrested by normal stream flow or wave action from the banks of the trout waters. 125
136161 For primary trout waters, the buffer zone shall be at least 50 horizontal feet, and no126
137162 variance to a smaller buffer shall be granted. For secondary trout waters, the buffer zone127
138163 shall be at least 50 horizontal feet, but the director may grant variances to no less than 25128
139164 feet. Regardless of whether a trout stream is trout waters are primary or secondary, for129
140165 first order trout waters, which are streams into which no other streams flow except for130
141166 springs, the buffer shall be at least 25 horizontal feet, and no variance to a smaller buffer131
142167 shall be granted. The minimum requirements of subsection (b) of Code Section 12-7-6132
143168 and the buffer zones provided by this paragraph shall be enforced by the issuing133
144169 authority;"134
145170 SECTION 2-5.135
146171 Said Code is further amended in Code Section 20-2-206, relating to alternative teacher136
147172 certification program and creditable service, by revising subsection (b) as follows:137
148173 "(b)(1) Each local school system may provide an alternative teacher certification program138
149174 upon approval by the Professional Standards Commission for a secondary school teacher139
150175 candidate to teach a course or courses in a core academic subject who:140
151-- 6 - 25 LC 39 4767S
152-(A) Possesses a master's degree, doctoral degree, or Juris Doctor in each academic141
176+H. B. 485 (SUB)
177+- 6 - 25 LC 39 4672S
178+(A) Possesses a master's degree, doctoral degree, or Juris Doctor in each academic
179+141
153180 subject in which the candidate will teach;142
154181 (B) Receives high-quality professional development that is sustained, intensive, and143
155182 classroom focused in order to have a positive and lasting impact on classroom144
156183 instruction, before and while teaching;145
157184 (C) Participates in a program of intensive supervision that consists of structured146
158185 guidance and regular ongoing support for teachers or a teacher mentoring program;147
159186 (D) Assumes functions as a teacher only for a specified period of time not to exceed148
160187 three years; and149
161188 (E) Demonstrates satisfactory progress toward full certification as prescribed by the150
162189 Professional Standards Commission.151
163190 (2) The Professional Standards Commission shall apply the least restrictive standards152
164191 when approving a school system developed program under this subsection.153
165-(3) Any teacher certified pursuant to this subsection shall be considered a highly154
192+(3) Any teacher certified pursuant to this subsection shall be considered a highly
193+154
166194 qualified teacher for purposes of the federal No Child Left Behind Act (P.L. 107-110)."155
167195 SECTION 2-6.156
168196 Said Code is further amended in Code Section 20-2-1160, relating to local boards to be157
169197 tribunals to determine school law controversies, appeals, and special provisions for disabled158
170198 children, by revising subsection (f) as follows:159
171199 "(f) The procedures provided in subsections (a) through (e) of this Code section shall not160
172200 be applicable to disabled children when a hearing is necessary to decide a complaint made161
173201 under the federal Education for All Handicapped Children Act of 1975 Individuals with162
174202 Disabilities Education Act. The state board shall promulgate by rules and regulations an163
175203 impartial due process procedure for hearing and determining any matter of local164
176204 controversy in reference to the construction or administration of the school law with respect165
177205 to disabled children as such term is defined by the state board. Any tribunal which the state166
178-- 7 - 25 LC 39 4767S
179-board shall empower to hear such cases shall have the power to summon witnesses and take167
206+H. B. 485 (SUB)
207+- 7 - 25 LC 39 4672S
208+board shall empower to hear such cases shall have the power to summon witnesses and take
209+167
180210 testimony as such tribunal deems it necessary. In promulgating such rules and regulations,168
181211 the state board shall consult with local boards of education and other local school officials169
182212 in order to establish procedures required by this subsection which will coordinate, to the170
183213 extent practicable, with the administrative practices of such local boards."171
184214 SECTION 2-7.172
185215 Said Code is further amended in Code Section 20-2-2116, relating to amount of scholarship173
186216 for special needs students and method of payments, by revising subsection (c) as follows:174
187217 "(c) Scholarship students shall be counted in the enrollment of their resident school system;175
188218 provided, however, that this count shall only be for purposes of determining the amount of176
189219 the scholarship and the scholarship students shall not be included as enrolled for purposes177
190220 of state or federal accountability requirements, including, but not limited to, the federal178
191-Elementary and Secondary Education Act, as amended by the No Child Left Behind Act179
221+Elementary and Secondary Education Act, as amended by the No Child Left Behind Act
222+179
192223 of 2001 (P.L. 107-110) federal Every Student Succeeds Act of 2015, 20 U.S.C. Section180
193224 6301. The funds needed to provide a scholarship shall be subtracted from the allotment181
194225 payable to the resident school system."182
195226 SECTION 2-8.183
196227 Said Code is further amended in Code Section 20-2-2131, relating to enrollment of students184
197228 in school to which not originally assigned, procedure, annual notification, and exception, by185
198229 revising paragraph (4) of subsection (a) as follows:186
199230 "(4) This subsection shall not be construed to affect any student currently attending a187
200231 school other than the school to which the student has been assigned by the local board of188
201232 education pursuant to a transfer authorized under the federal No Child Left Behind Act189
202233 (P.L. 107-110) Every Student Succeeds Act of 2015, 20 U.S.C. Section 6301."190
203-- 8 - 25 LC 39 4767S
204-SECTION 2-9.191
234+H. B. 485 (SUB)
235+- 8 - 25 LC 39 4672S
236+SECTION 2-9.
237+191
205238 Said Code is further amended by repealing Code Section 40-5-4.1, relating to authorized192
206239 delay in compliance with federal Real ID Act.193
207240 SECTION 2-10.194
208241 Said Code is further amended by revising Code Section 40-6-56, relating to procedure for195
209242 passing a bicyclist, as follows:196
210243 "40-6-56.197
211244 (a) The operator of a motor vehicle approaching a bicycle shall approach the bicycle with198
212-due caution and, when traveling in the same direction, shall proceed as follows:199
245+due caution and, when traveling in the same direction,
246+ shall proceed as follows:199
213247 (1) Make a lane change into a lane not adjacent to the bicycle if possible in the existing200
214248 road and traffic conditions; or201
215249 (2) If a lane change under paragraph (1) of this subsection would be impossible,202
216250 prohibited by law, or unsafe, reduce the speed of the motor vehicle to a reasonable and203
217251 proper speed for the existing road and traffic conditions, which speed shall be at least ten204
218252 miles per hour less than the posted speed limit or 25 miles per hour, whichever is more,205
219253 and proceed around the bicycle with at least three feet between such vehicle and the206
220254 bicycle at all times.207
221255 (b) Any violation of this Code section shall be a misdemeanor punished by a fine of not208
222256 more than $250.00."209
223257 SECTION 2-11.210
224258 Said Code is further amended in Code Section 43-15-13.1, relating to requirements for211
225259 professional land surveyors engaged in design of storm-water management plans, facilities,212
226260 water distribution lines, and sanitary sewer collection systems, by revising paragraph (2) as213
227261 follows:214
228-- 9 - 25 LC 39 4767S
229-"(2) Complete an additional three semester hours of coursework in hydrology, possess215
230-the requisite experience required by the board, and pass the hydrology exam. The216
262+H. B. 485 (SUB)
263+- 9 - 25 LC 39 4672S
264+"(2) Complete an additional three semester hours of coursework in hydrology, possess
265+215
266+the requisite experience
267+ required by the board, and pass the hydrology exam. The216
231268 licensing record for such individual as available to the public shall be marked as217
232269 'hydrology and design authorized.'"218
233270 SECTION 2-12.219
234271 Said Code is further amended by revising Code Section 43-20-11, relating to apprentice220
235272 dispenser's permit and training permits, as follows:221
236273 "43-20-11.222
237274 (a) An apprentice dispenser's permit shall be issued by the division director on behalf of223
238275 the board only when:224
239276 (1) Application has been made;225
240277 (2) A statement of supervision has been provided by a licensed dispenser;226
241278 (3) A statement has been made by the supervising dealer that the applicant is capable of227
242279 making the tests and applying the techniques required to dispense hearing aids in228
243280 accordance with this chapter;229
244281 (4) Proof of age has been made. Apprentice dispensers' permits are limited to one year230
245282 in duration and shall not be renewed; and231
246283 (5) The applicant has passed the practical portion of the examination.232
247284 (b) Apprentice dispensers' permits are limited to one year in duration and shall not be233
248285 renewed.234
249286 (c) Training permits shall be issued by the division director on behalf of the board only235
250287 when application has been made and a statement of supervision has been provided by a236
251288 licensed dispenser. The permit should authorize the person to dispense hearing aids only237
252289 under direct supervision and immediate observation of the licensed dispenser who shall be238
253290 responsible for the trainees' compliance with this chapter. Proof of age shall also be made. 239
254291 Training permits should be for a duration of six months and may be renewed as often as240
255-- 10 - 25 LC 39 4767S
256-necessary for additional six-month time periods so long as the requirements of this Code241
292+H. B. 485 (SUB)
293+- 10 - 25 LC 39 4672S
294+necessary for additional six-month time periods so long as the requirements of this Code
295+241
257296 section for issuance of permits are met for each renewal."242
258297 SECTION 2-13.243
259298 Said Code is further amended by revising Code Section 44-3-234, relating to application of244
260299 article relative to property owners' associations, as follows:245
261300 "44-3-234.246
262301 The limitations provided in subsection (b) and paragraphs (1), (2), and (4) of subsection (d)247
263302 of Code Section 44-5-60 shall not apply to any covenants contained in any instrument248
264-created pursuant to or submitted pursuant to this article."249
303+created pursuant to or submitted pursuant
304+ to this article."249
265305 SECTION 2-14.250
266306 Said Code is further amended in Code Section 50-8-60, relating to definitions relative to251
267307 conflicts of interest in contract administration by the Department of Community Affairs, by252
268308 revising paragraph (4) as follows:253
269309 "(4) Reserved. 'Council member' means any member of the council of a regional254
270310 commission established under Article 2 of this chapter."255
271311 PART III256
272312 Unconstitutional provisions257
273313 SECTION 3-1.258
274314 Said Code is further amended by repealing Code Section 3-7-43, relating to issuance of259
275315 alcoholic beverage licenses to private clubs by governing authorities of certain counties and260
276316 municipalities, privileges conferred by licenses, rules and regulations, and sale by261
277317 wholesalers to licensees.262
278-- 11 - 25 LC 39 4767S
279-SECTION 3-2.263
318+H. B. 485 (SUB)
319+- 11 - 25 LC 39 4672S
320+SECTION 3-2.
321+263
280322 Said Code is further amended by repealing and reserving the following:264
281323 (1) Paragraph (6) of Code Section 10-1-233, relating to acts of gasoline distributor violating265
282324 article relative to gasoline marketing practices.266
283325 (2) Code Section 16-11-34, relating to preventing or disrupting lawful meetings, gatherings,267
284326 or processions.268
285327 (3) Code Section 16-15-9, relating to commission of offense admissible as evidence of269
286328 existence of criminal street gang.270
287329 (4) Code Section 20-2-1182, relating to persons other than students who insult or abuse271
288330 school teachers in presence of pupils may be ordered to leave school premises.272
289331 (5) Code Section 36-1-16, relating to garbage, trash, waste, or refuse not to be transported273
290332 across state or county boundaries for dumping without permission and exemption.274
291333 (6) Code Section 36-6-27, relating to execution against county treasurer for failure to pay275
292334 over money.276
293335 (7) Code Section 40-1-4, relating to stickers, decals, or emblems upon motor vehicles277
294336 containing profane or lewd words describing sexual acts, excretory functions, or parts of the278
295337 human body.279
296338 (8) Code Section 40-2-111, relating to highway use permit required for certain unregistered280
297339 motor trucks, application, fee, and identification tag to be displayed and permit to be carried281
298340 in truck. 282
299341 (9) Code Section 40-2-112, relating to additional fee for each round trip by an unregistered283
300342 motor truck into state.284
301343 (10) Paragraph (1) of subsection (a) of Code Section 40-2-114, relating to unlawful acts and285
302344 penalties.286
303345 (11) Subparagraph (B.1) of paragraph (3) of Code Section 48-5-2, relating to definitions287
304346 relative to ad valorem taxation of property.288
305-- 12 - 25 LC 39 4767S
306-SECTION 3-3.289
347+H. B. 485 (SUB)
348+- 12 - 25 LC 39 4672S
349+SECTION 3-3.
350+289
307351 Said Code is further amended by revising Code Section 15-11-703, relating to use of290
308352 disposition and evidence in juvenile courts, as follows:291
309353 "15-11-703.292
310354 Except as provided in subsection (d) of Code Section 24-6-609, the disposition of a child293
311355 and evidence adduced in a hearing in the juvenile court shall not be used against such child294
312-in any proceeding in any court other than as provided in Code Section 16-15-9 or 24-4-418295
356+in any proceeding in any court other than as provided in Code Section 16-15-9 or
357+ 24-4-418295
313358 or for a proceeding for delinquency or a child in need of services, whether before or after296
314359 reaching 18 years of age, except in the establishment of conditions of bail, plea297
315360 negotiations, and sentencing in criminal offenses; and, in such excepted cases, such records298
316361 of dispositions and evidence shall be available to prosecuting attorneys, superior or state299
317362 court judges, and the accused and may be used in the same manner as adult records. 300
318363 Whenever such record of disposition is filed in a superior or state court or admitted into301
319364 evidence in a superior or state court proceeding, it shall be filed under seal."302
320365 SECTION 3-4.303
321366 Said Code is further amended by repealing Code Section 40-13-60, relating to disposition of304
322367 traffic violations and jurisdiction of bureau, and enacting a new Code Section 40-13-60 to305
323368 read as follows:306
324369 "40-13-60.307
325370 Any traffic violation under the jurisdiction of the traffic violations bureau shall be308
326371 characterized and classified as a traffic violation and shall not be considered as a309
327372 misdemeanor. Whenever any traffic violation is transferred from another court to a court310
328373 which has a traffic violations bureau, if such offense is classified as a traffic violation on311
329374 the traffic violations bureau schedule of the receiving court, such violation shall be handled312
330375 and disposed of by such traffic violations bureau. Where a defendant demands a trial on313
331376 a traffic violation, it shall be transferred to a court in the jurisdiction which established the314
332-- 13 - 25 LC 39 4767S
377+H. B. 485 (SUB)
378+- 13 - 25 LC 39 4672S
333379 traffic violations bureau; provided, however, that such request for a trial shall not result in315
334380 a loss of jurisdiction by the traffic violations bureau."316
335381 SECTION 3-5.317
336382 Said Code is further amended by repealing Code Section 48-7-2, relating to unlawful failure318
337383 to pay income tax, file return, keep records, supply information, or exhibit books and penalty,319
338384 and enacting a new Code Section 48-7-2 to read as follows:320
339385 "48-7-2.321
340386 (a) It shall be unlawful for any person who is required under this chapter to pay any tax,322
341387 make any return, keep any records, supply any information, or exhibit any books or records323
342388 for the purpose of computation, assessment, or collection of any tax imposed by this324
343389 chapter to fail to:325
344390 (1) Pay the tax;326
345391 (2) Make the return;327
346392 (3) Keep the records; or328
347393 (4) When requested to do so by the commissioner:329
348394 (A) Supply the information; or330
349395 (B) Exhibit the books or records.331
350396 (b) In addition to other penalties provided by law, any person who violates subsection (a)332
351397 of this Code section shall be guilty of a misdemeanor; provided, however, that punishment333
352-for failure to pay tax owed shall be limited to a fine of not more than $1,000.00."334
398+for failure to pay tax owed shall be limited to a fine of not more than $1,000.000."334
353399 SECTION 3-6.335
354400 Said Code is further amended by repealing Code Section 48-13-6, relating to levy of336
355401 occupation tax by counties and municipalities on businesses and practitioners of professions337
356402 and occupations and hearing on tax increase, and enacting a new Code Section 48-13-6 to338
357403 read as follows:339
358-- 14 - 25 LC 39 4767S
404+H. B. 485 (SUB)
405+- 14 - 25 LC 39 4672S
359406 "48-13-6.340
360407 (a) Except as to those businesses and practitioners of professions and occupations excluded341
361408 by subsection (a) of Code Section 48-13-16, those persons excluded by Code342
362409 Section 43-12-1, and those persons engaged in the authorized practice of law, the343
363410 governing authority of each county shall be authorized but not required to:344
364411 (1) Provide by local ordinance or resolution for the levy, assessment, and collection of345
365412 occupation tax on those businesses and practitioners of professions and occupations with346
366413 one or more locations or offices in the unincorporated part of the county and to provide347
367414 for the punishment of violation of such a local ordinance or resolution;348
368415 (2) Classify businesses and practitioners of professions and occupations and to assess349
369416 different taxes on different classes of businesses and practitioners; and350
370417 (3) Provide by local ordinance or resolution for requiring information from businesses351
371418 and practitioners of professions and occupations doing business in the unincorporated352
372419 part of the county regarding the site of any location or office and payment of occupation353
373420 taxes or regulatory fees to other local governments and to provide for the punishment for354
374421 violation of such a local ordinance or resolution.355
375422 (b) Except as to those businesses and practitioners of professions and occupations356
376423 excluded by subsection (a) of Code Section 48-13-16, those persons excluded by Code357
377424 Section 43-12-1, and those persons engaged in the authorized practice of law, the358
378425 governing authority of each municipal corporation shall be authorized but not required to:359
379426 (1) Provide by local ordinance or resolution for the levy, assessment, and collection of360
380427 occupation tax on those businesses and practitioners of professions and occupations with361
381428 one or more locations or offices within the corporate limits of the municipality and to362
382429 provide for the punishment of violation of such a local ordinance or resolution;363
383430 (2) Classify businesses and practitioners of professions and occupations and to assess364
384431 different taxes on different classes of businesses and practitioners; and365
385-- 15 - 25 LC 39 4767S
432+H. B. 485 (SUB)
433+- 15 - 25 LC 39 4672S
386434 (3) Provide by local ordinance or resolution for requiring information from businesses366
387435 and practitioners of professions and occupations doing business within the corporate367
388436 limits of the municipality regarding the site of any location or office and payment of368
389437 occupation taxes or regulatory fees to other local governments and to provide for the369
390438 punishment for violation of such a local ordinance or resolution.370
391439 (c) After April 11, 1995, any local government shall conduct at least one public hearing371
392440 prior to the adoption of any ordinance or resolution regarding an occupation tax authorized372
393441 by this Code section.373
394442 (d) This Code section shall supercede any provision of local law or city charter that374
395443 authorizes taxes upon professions set forth in this Code section."375
396444 PART IV376
397445 Repealer377
398446 SECTION 4-1.378
399447 All laws and parts of laws in conflict with this Act are repealed.379
448+H. B. 485 (SUB)
400449 - 16 -