25 LC 50 1146S
The House Committee on Ways and Means offers the following substitute to HB 66:
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to title1
ad valorem tax on motor vehicles, so as to provide for an alternative method for payment of2
such ad valorem tax for certain modified rental vehicles; to provide for definitions; to provide3
for related matters; to repeal conflicting laws; and for other 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 in subsection (d) of Code Section 48-5C-1, relating to8
alternative ad valorem taxation of motor vehicles and title ad valorem tax fee, by repealing9
paragraph (7.1) and adding a new paragraph to read as follows:10
"(19)(A) As used in this paragraph, the term:11
(i) 'For-hire charter bus or motor coach' means a motor vehicle designed for carrying12
more than 15 passengers and used for the transportation of persons for compensation.13
(ii) 'Special modified rental vehicle' means a motor vehicle that has been significantly14
modified at a manufacturing facility in this state, provided that:15
(I) Such manufacturing facility is operated by the owner of such motor vehicle;16
H. B. 66 (SUB)
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(II) Such owner primarily uses such motor vehicle by renting or leasing it without17
a driver to businesses; and18
(III) Such rental or lease transactions are subject to Georgia state and local sales19
and use taxes.20
(B) In the case of for-hire charter buses or motor coaches or special modified rental21
vehicles, the person applying for a certificate of title shall be required to pay title ad22
valorem tax fees in the amount of 50 percent of the amount which would otherwise be23
due and payable under this subsection at the time of filing the application for a24
certificate of title, and the remaining 50 percent shall be paid within 12 months25
following the filing of such application."26
SECTION 2.27
All laws and parts of laws in conflict with this Act are repealed.28
H. B. 66 (SUB)
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