25 LC 50 0984
House Bill 66
By: Representatives Stephens of the 164
th
and Fleming of the 114
th
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to title
1
ad valorem tax on motor vehicles, so as to expand the definition of a rental motor vehicle2
with respect to the tax; to provide for related matters; to repeal conflicting laws; and for other3
purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to title ad valorem7
tax on motor vehicles, is amended by revising paragraph (5) of subsection (a) of Code8
Section 48-5C-1, relating to alternative ad valorem taxation of motor vehicles and title ad9
valorem tax fee, as follows:10
"(5) 'Rental motor vehicle' means:
11
(A) A a motor vehicle designed to carry 15 or fewer passengers and used primarily for12
the transportation of persons that is rented or leased without a driver; or13
(B) A motor vehicle that has been significantly modified at a manufacturing facility in14
this state, provided that:15
(i) Such manufacturing facility is operated by the owner of such motor vehicle;16
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(ii) Such owner primarily uses such motor vehicle by renting or leasing it without a17
driver to other businesses; and18
(iii) Such rental or lease transactions are subject to Georgia state and local sales and19
use taxes."20
SECTION 2.21
All laws and parts of laws in conflict with this Act are repealed.22
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