| 6 | | - | To amend Article 2A of Chapter 8 of Title 48 of the Official Code of Georgia Annotated,1 |
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| 7 | | - | relating to homestead option sales and use tax, so as to provide for an alternative homestead2 |
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| 8 | | - | option sales and use tax; to provide for the distribution of the proceeds from the levy of such3 |
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| 9 | | - | tax; to provide for the levy of a special purpose local option sales and use tax in certain4 |
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| 10 | | - | counties; to provide for a referendum; to provide for procedures, conditions, and limitations;5 |
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| 11 | | - | to provide for a short title; to provide for legislative intent; to provide for construction; to6 |
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| 12 | | - | amend Code Section 48-5C-1 of the Official Code of Georgia Annotated, relating to7 |
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| 13 | | - | alternative ad valorem taxation of motor vehicles and title ad valorem tax fee, so as to8 |
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| 14 | | - | provide for an alternative method for payment of such ad valorem tax for certain modified9 |
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| 15 | | - | rental vehicles; to provide for definitions; to provide for related matters; to repeal conflicting10 |
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| 16 | | - | laws; and for other purposes.11 |
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| 17 | | - | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:12 |
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| 18 | | - | SECTION 1.13 |
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| 19 | | - | Article 2A of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to14 |
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| 20 | | - | homestead option sales and use tax, is amended by adding a new part to read as follows:15 |
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| 21 | | - | - 1 - 25 LC 50 1265S |
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| 22 | | - | "Part 416 |
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| 23 | | - | 48-8-109.25.17 |
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| 24 | | - | (a) This part shall be known and may be cited as the 'Alternative Homestead Option Sales18 |
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| 25 | | - | and Use Tax Act of 2025.'19 |
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| 26 | | - | (b) As used in this part, the term:20 |
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| 27 | | - | (1) 'Existing municipality' means a municipality created prior to January 1, 2026, lying21 |
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| 28 | | - | wholly within or partially within a county.22 |
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| 29 | | - | (2) 'Homestead' means homestead as defined and qualified in Code Section 48-5-40, with23 |
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| 30 | | - | the additional qualification that it shall include only the primary residence and not more24 |
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| 31 | | - | than five contiguous acres of land immediately surrounding such residence.25 |
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| 32 | | - | (3) 'Qualified municipality' means a municipality created on or after January 1, 2026,26 |
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| 33 | | - | lying wholly within or partially within a county.27 |
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| 34 | | - | (c) It is the intent of the General Assembly that the proceeds of the alternative homestead28 |
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| 35 | | - | option sales and use tax be distributed equitably to the counties and qualified municipalities29 |
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| 36 | | - | such that the residents of a new incorporated municipality will continue to receive a benefit30 |
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| 37 | | - | from that tax substantially equal to the benefit they would have received if the area covered31 |
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| 38 | | - | by the municipality had not incorporated. The provisions of this part shall be liberally32 |
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| 39 | | - | construed to effectuate such intent.33 |
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| 40 | | - | 48-8-109.26.34 |
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| 41 | | - | (a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the35 |
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| 42 | | - | Constitution of this state, there are created within this state 159 special districts. The36 |
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| 43 | | - | geographical boundary of each county shall correspond with and shall be conterminous37 |
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| 44 | | - | with the geographical boundary of one of the 159 special districts.38 |
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| 45 | | - | (b)(1) When the imposition of a local sales and use tax is authorized according to the39 |
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| 46 | | - | procedures provided in this part within a special district, the county whose geographical40 |
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| 47 | | - | - 2 - 25 LC 50 1265S |
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| 48 | | - | boundary is conterminous with that of the special district shall levy a local sales and use41 |
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| 49 | | - | tax at the rate of 1 percent, except as provided in paragraph (2) of this subsection. Except42 |
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| 50 | | - | as to rate, the local sales and use tax shall correspond to the tax imposed and administered43 |
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| 51 | | - | by Article 1 of this chapter. No item or transaction which is not subject to taxation by44 |
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| 52 | | - | Article 1 of this chapter shall be subject to the sales and use tax levied pursuant to this45 |
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| 53 | | - | part, except that the sales and use tax provided for in this part shall be applicable to sales46 |
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| 54 | | - | of motor fuels as prepaid local tax as such term is defined in Code Section 48-8-2 and47 |
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| 55 | | - | shall be applicable to the sale of food and food ingredients and alcoholic beverages only48 |
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| 56 | | - | to the extent provided for in paragraph (57) of Code Section 48-8-3.49 |
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| 57 | | - | (2) Such sales and use tax levied on sales of motor fuels as defined in Code50 |
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| 58 | | - | Section 48-9-2 shall be at the rate of 1 percent of the retail sales price of the motor fuel51 |
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| 59 | | - | which is not more than $3.00 per gallon.52 |
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| 60 | | - | (c) The proceeds of the sales and use tax levied and collected under this part shall be used53 |
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| 61 | | - | only for the purposes of funding capital outlay projects and of funding services within a54 |
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| 62 | | - | special district equal to the revenue lost to the homestead exemption as provided for in55 |
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| 63 | | - | Code Section 48-8-109.27, and, in the event excess funds remain following the expenditure56 |
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| 64 | | - | for such purposes, such excess funds shall be expended as provided in57 |
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| 65 | | - | subparagraph (c)(2)(C) of Code Section 48-8-109.27.58 |
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| 66 | | - | (d)(1) Such sales and use tax shall only be levied in a special district following the59 |
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| 67 | | - | enactment of a local Act which provides for a homestead exemption of an amount to be60 |
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| 68 | | - | determined from the amount of sales and use tax collected under this part. Such61 |
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| 69 | | - | exemption shall commence with taxable years beginning on or after January 1 of the year62 |
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| 70 | | - | immediately following the first complete calendar year in which the sales and use tax63 |
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| 71 | | - | under this part is levied. Any such local Act shall incorporate by reference the terms and64 |
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| 72 | | - | conditions specified under this part. Any such local Act shall not be subject to the65 |
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| 73 | | - | provisions of Code Section 1-3-4.1. Any such homestead exemption under this part shall66 |
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| 74 | | - | be in addition to and not in lieu of any other homestead exemption applicable to county67 |
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| 75 | | - | - 3 - 25 LC 50 1265S |
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| 76 | | - | taxes for county purposes within the special district. Notwithstanding any provision of68 |
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| 77 | | - | such local Act to the contrary, the referendum which shall otherwise be required to be69 |
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| 78 | | - | conducted under such local Act shall only be conducted if the resolution required under70 |
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| 79 | | - | this part is adopted prior to the issuance of the call for the referendum under the local Act71 |
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| 80 | | - | by the election superintendent. If such ordinance is not adopted by that date, the72 |
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| 81 | | - | referendum otherwise required to be conducted under the local Act shall not be73 |
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| 82 | | - | conducted.74 |
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| 83 | | - | (2) Such sales and use tax and the associated homestead exemption shall terminate ten75 |
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| 84 | | - | years after the date such sales and use tax is first collected; provided, however, that76 |
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| 85 | | - | nothing in this subsection shall prevent subsequent sales and use taxes or homestead77 |
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| 86 | | - | exemptions from being adopted pursuant to this part in the same manner as provided in78 |
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| 87 | | - | this part for the initial adoption of such sales and use tax and homestead exemption.79 |
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| 88 | | - | (3) No sales and use tax shall be levied in a special district under this part in which a tax80 |
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| 89 | | - | is levied and collected under Article 2 of this chapter.81 |
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| 90 | | - | (e) Whenever the governing authority of any county whose geographical boundary is82 |
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| 91 | | - | conterminous with that of the special district wishes to submit to the electors of the special83 |
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| 92 | | - | district the question of whether the sales and use tax authorized by this part shall be84 |
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| 93 | | - | imposed, any such governing authority shall notify the election superintendent of the85 |
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| 94 | | - | county whose geographical boundary is conterminous with that of the special district by86 |
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| 95 | | - | forwarding to the superintendent a copy of a resolution of the governing authority calling87 |
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| 96 | | - | for a referendum election. Upon receipt of the resolution, it shall be the duty of the election88 |
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| 97 | | - | superintendent to issue the call for an election for the purpose of submitting the question89 |
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| 98 | | - | of the imposition of the sales and use tax to the voters of the special district for approval90 |
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| 99 | | - | or rejection. The election superintendent shall issue the call and shall conduct the election91 |
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| 100 | | - | on a date and in the manner authorized under Code Section 21-2-540. Such election shall92 |
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| 101 | | - | only be conducted on the date of and in conjunction with a referendum provided for by93 |
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| 102 | | - | local Act on the question of whether to impose a homestead exemption within such county94 |
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| 103 | | - | - 4 - 25 LC 50 1265S |
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| 104 | | - | and based on the amount of proceeds from the sales and use tax levied and collected95 |
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| 105 | | - | pursuant to this part. The election superintendent shall cause the date and purpose of the96 |
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| 106 | | - | election to be published once a week for two weeks immediately preceding the date of the97 |
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| 107 | | - | election in the official organ of such county. The ballot shall have written or printed98 |
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| 108 | | - | thereon the following statement which shall precede the ballot question specified in this99 |
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| 109 | | - | subsection and the ballot question specified by the required local Act:100 |
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| 110 | | - | 'NOTICE TO ELECTORS: Unless BOTH the alternative homestead exemption AND101 |
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| 111 | | - | the retail homestead option sales and use tax are approved, then neither the exemption nor102 |
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| 112 | | - | the sales and use tax shall become effective.'103 |
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| 113 | | - | Such statement shall be followed by the following:104 |
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| 114 | | - | '( ) YES105 |
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| 115 | | - | 106 |
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| 116 | | - | ( ) NO107 |
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| 117 | | - | 108 |
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| 118 | | - | 109 |
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| 119 | | - | 110 |
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| 120 | | - | Shall a retail homestead option sales and use tax of 1 percent be levied |
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| 121 | | - | within the special district within _____________ County for the |
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| 122 | | - | purposes of funding capital outlay projects and of funding services to |
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| 123 | | - | replace revenue lost to an additional homestead exemption of up to |
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| 124 | | - | 100 percent of the assessed value of homesteads from county taxes for |
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| 125 | | - | county purposes?' |
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| 126 | | - | Notwithstanding any other provision of law to the contrary, the statement, ballot question,111 |
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| 127 | | - | and local Act ballot question referred to in this subsection shall precede any and all other112 |
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| 128 | | - | ballot questions calling for the levy or imposition of any other sales and use tax which are113 |
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| 129 | | - | to appear on the same ballot.114 |
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| 130 | | - | (f) All persons desiring to vote in favor of levying the sales and use tax shall vote 'Yes,'115 |
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| 131 | | - | and those persons opposed to levying the tax shall vote 'No.' If more than one-half of the116 |
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| 132 | | - | votes cast are in favor of levying the tax and approving the local Act providing such117 |
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| 133 | | - | homestead exemption, then the tax shall be levied in accordance with this part; otherwise,118 |
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| 134 | | - | the sales and use tax may not be levied, and the question of the imposition of the sales and119 |
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| 135 | | - | use tax may not again be submitted to the voters of the special district until after 24 months120 |
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| 136 | | - | immediately following the month in which the election was held. It shall be the duty of the121 |
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| 137 | | - | - 5 - 25 LC 50 1265S |
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| 138 | | - | election superintendent to hold and conduct such elections under the same rules and122 |
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| 139 | | - | regulations as govern special elections. It shall be the superintendent's further duty to123 |
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| 140 | | - | canvass the returns, declare the result of the election, and certify the result to the Secretary124 |
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| 141 | | - | of State and to the commissioner. The expense of the election shall be borne by the county125 |
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| 142 | | - | whose geographical boundary is conterminous with that of the special district holding the126 |
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| 143 | | - | election.127 |
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| 144 | | - | (g) If the imposition of the sales and use tax provided for in this part is approved in a128 |
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| 145 | | - | referendum election as provided by subsections (e) and (f) of this Code section, the129 |
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| 146 | | - | governing authority of the county whose geographical boundary is conterminous with that130 |
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| 147 | | - | of the special district shall adopt a resolution within 30 days after county certification of131 |
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| 148 | | - | the result of the election imposing the sales and use tax authorized by this part on behalf132 |
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| 149 | | - | of the county whose geographical boundary is conterminous with that of the special133 |
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| 150 | | - | district. The resolution shall be effective on the first day of the next succeeding calendar134 |
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| 151 | | - | quarter which begins more than 50 days after the adoption of the resolution. With respect135 |
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| 152 | | - | to services which are billed on a regular monthly basis, however, the resolution shall136 |
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| 153 | | - | become effective with the first regular billing period coinciding with or following the137 |
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| 154 | | - | otherwise effective date of the resolution. A certified copy of the resolution shall be138 |
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| 155 | | - | forwarded to the commissioner so that it will be received within five days after its139 |
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| 156 | | - | adoption.140 |
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| 157 | | - | (h) Within 30 days of the conclusion of a year in which the sales and use tax provided for141 |
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| 158 | | - | in this part is collected, the county shall post a report in a prominent place on its public142 |
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| 159 | | - | website detailing how much money was collected in the past year by such sales and use tax,143 |
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| 160 | | - | the value of homesteads reduced by such sales and use tax collections, and any other144 |
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| 161 | | - | information that may be required by the commissioner in rules adopted pursuant to145 |
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| 162 | | - | subsection (d) of Code Section 48-8-109.28. The county shall also deliver a copy of this146 |
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| 163 | | - | report to each member of the General Assembly whose district includes any part of the147 |
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| 164 | | - | county.148 |
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| 165 | | - | - 6 - 25 LC 50 1265S |
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| 166 | | - | 48-8-109.27.149 |
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| 167 | | - | (a) The sales and use tax levied pursuant to this part shall be exclusively administered and150 |
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| 168 | | - | collected by the commissioner for the use and benefit of each county whose geographical151 |
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| 169 | | - | boundary is conterminous with that of a special district. Such administration and collection152 |
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| 170 | | - | shall be accomplished in the same manner and subject to the same applicable provisions,153 |
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| 171 | | - | procedures, and penalties provided in Article 1 of this chapter except that the sales and use154 |
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| 172 | | - | tax provided in this part shall be applicable to sales of motor fuels as prepaid local tax as155 |
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| 173 | | - | such term is defined in Code Section 48-8-2; provided, however, that all moneys collected156 |
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| 174 | | - | from each taxpayer by the commissioner shall be applied first to such taxpayer's liability157 |
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| 175 | | - | for taxes owed the state. Dealers shall be allowed a percentage of the amount of the sales158 |
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| 176 | | - | and use tax due and accounted for and shall be reimbursed in the form of a deduction in159 |
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| 177 | | - | submitting, reporting, and paying the amount due if such amount is not delinquent at the160 |
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| 178 | | - | time of payment. The deduction shall be at the rate and subject to the requirements161 |
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| 179 | | - | specified under subsections (b) through (f) of Code Section 48-8-50.162 |
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| 180 | | - | (b) Each sales and use tax return remitting sales and use taxes collected under this part163 |
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| 181 | | - | shall separately identify the location of each retail establishment at which any of the sales164 |
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| 182 | | - | and use taxes remitted were collected and shall specify the amount of sales and the amount165 |
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| 183 | | - | of taxes collected at each establishment for the period covered by the return in order to166 |
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| 184 | | - | facilitate the determination by the commissioner that all sales and use taxes imposed by this167 |
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| 185 | | - | part are collected and distributed according to situs of sale.168 |
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| 186 | | - | (c) The proceeds of the sales and use tax collected by the commissioner in each special169 |
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| 187 | | - | district under this part shall be disbursed as soon as practicable after collection as follows:170 |
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| 188 | | - | (1) One percent of the amount collected shall be paid into the general fund of the state171 |
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| 189 | | - | treasury in order to defray the costs of administration; and172 |
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| 190 | | - | (2) Except for the percentage provided in paragraph (1) of this subsection, the remaining173 |
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| 191 | | - | proceeds of the sales and use tax shall be distributed to the governing authority of the174 |
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| 192 | | - | county whose geographical boundary is conterminous with that of the special district. As175 |
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| 193 | | - | - 7 - 25 LC 50 1265S |
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| 194 | | - | a condition precedent for the authority to levy the sales and use tax or to collect any176 |
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| 195 | | - | proceeds from the tax authorized by this part for the year following the first complete177 |
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| 196 | | - | calendar year in which it is levied and for all subsequent years except the year following178 |
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| 197 | | - | the year in which the sales and use tax is terminated, the county whose geographical179 |
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| 198 | | - | boundary is conterminous with that of the special district shall, except as otherwise180 |
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| 199 | | - | provided in subsection (c) of Code Section 48-8-109.26, expend such proceeds as181 |
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| 200 | | - | follows:182 |
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| 201 | | - | (A) A portion of such proceeds shall be expended for the purpose of funding capital183 |
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| 202 | | - | outlay projects as follows:184 |
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| 203 | | - | (i) Prior to the beginning of each calendar year, the governing authority of the county185 |
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| 204 | | - | whose geographical boundary is conterminous with that of the special district shall186 |
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| 205 | | - | establish the capital factor which shall not exceed 0.250;187 |
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| 206 | | - | (ii) Capital outlay projects shall be funded in an amount equal to the product of the188 |
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| 207 | | - | capital factor multiplied by the net amount of the sales and use tax proceeds collected189 |
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| 208 | | - | under this part during the previous calendar year, and this amount shall be referred to190 |
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| 209 | | - | as capital outlay proceeds;191 |
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| 210 | | - | (iii) The total portion, if any, to be paid to existing municipalities from the capital192 |
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| 211 | | - | outlay proceeds shall be determined as follows:193 |
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| 212 | | - | (I) If the sales and use tax provided for in Part 1 of Article 3 of this chapter is194 |
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| 213 | | - | currently levied and collected within such county, such portions shall be determined195 |
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| 214 | | - | for each existing municipality by applying the percentage used for that196 |
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| 215 | | - | municipality's portion of the proceeds of such sales and use tax received by such197 |
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| 216 | | - | county from the commissioner in each month to the capital outlay portion of the198 |
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| 217 | | - | proceeds of the sales and use tax provided for by this article received from the199 |
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| 218 | | - | commissioner in the same month;200 |
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| 219 | | - | (II) If a new municipality is incorporated within the county, such newly201 |
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| 220 | | - | incorporated municipality shall receive a portion of each month's capital outlay202 |
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| 221 | | - | - 8 - 25 LC 50 1265S |
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| 222 | | - | proceeds that is equal to the population of such municipality within such county as203 |
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| 223 | | - | a percentage of the total population of the county, as such populations are204 |
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| 224 | | - | determined based upon the most recently published decennial United States Census,205 |
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| 225 | | - | and the portion of such capital outlay proceeds received by the county and the206 |
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| 226 | | - | existing municipalities shall be reduced in proportion to their populations within207 |
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| 227 | | - | such county; or208 |
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| 228 | | - | (III) If the sales and use tax provided for in Part 1 of Article 3 of this chapter is not209 |
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| 229 | | - | levied or collected within such county, the capital outlay portion of the sales and use210 |
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| 230 | | - | tax provided for in this article shall be distributed to the municipalities located211 |
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| 231 | | - | wholly or partially within the county based upon the populations of such212 |
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| 232 | | - | municipalities that are located within the county as a percentage of the total213 |
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| 233 | | - | population of such county, as such populations are determined based upon the most214 |
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| 234 | | - | recently published decennial United States Census; and215 |
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| 235 | | - | (iv) Capital outlay projects funded by this part undertaken by the county shall be216 |
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| 236 | | - | limited to road improvement projects; provided, however, that nothing in this division217 |
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| 237 | | - | shall limit the scope of capital outlay projects undertaken by a qualified municipality;218 |
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| 238 | | - | (B) A portion of such proceeds shall be expended for the purpose of funding services219 |
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| 239 | | - | within the special district equal to the revenue lost to the homestead exemption as220 |
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| 240 | | - | provided for in this Code section as follows:221 |
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| 241 | | - | (i) Within 30 days of the end of the calendar year, the governing authority of such222 |
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| 242 | | - | county shall calculate the homestead factor for that period by multiplying the quantity223 |
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| 243 | | - | 1.000 minus the capital factor for that period, and then dividing by the taxes to be224 |
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| 244 | | - | levied in the current tax year for county maintenance and operations on only that225 |
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| 245 | | - | portion of the county's tax digest levied for maintenance and operations that226 |
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| 246 | | - | represents net assessments on qualified homestead property after all other homestead227 |
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| 247 | | - | exemptions have been applied, rounding the result to three decimal places;228 |
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| 248 | | - | - 9 - 25 LC 50 1265S |
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| 249 | | - | (ii) If the homestead factor is less than or equal to 1.000, the amount of homestead229 |
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| 250 | | - | exemption created for the current tax year under this part on qualified homestead230 |
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| 251 | | - | property shall be equal to the product of the homestead factor multiplied times the net231 |
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| 252 | | - | assessment of each qualified homestead remaining after all other homestead232 |
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| 253 | | - | exemptions have been applied; and233 |
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| 254 | | - | (iii) If the homestead factor is greater than 1.000, the homestead exemption created234 |
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| 255 | | - | for the current tax year by this part on qualified homestead property shall be equal to235 |
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| 256 | | - | the net assessment of each homestead remaining after all other homestead exemptions236 |
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| 257 | | - | have been applied; and237 |
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| 258 | | - | (C) If any of such proceeds remain following the distribution provided for in238 |
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| 259 | | - | subparagraphs (A) and (B) of this paragraph:239 |
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| 260 | | - | (i) The millage rate levied for county maintenance and operation purposes shall be240 |
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| 261 | | - | rolled back in an amount equal to such excess divided by the net taxable digest for241 |
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| 262 | | - | county purposes after deducting all homestead exemptions including the exemption242 |
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| 263 | | - | under this part; and243 |
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| 264 | | - | (ii) In the event the rollback created by division (i) of this subparagraph exceeds the244 |
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| 265 | | - | millage rate for county maintenance and operation purposes, the governing authority245 |
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| 266 | | - | of the county whose boundary is conterminous with the special district shall be246 |
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| 267 | | - | authorized to expend the surplus funds for funding all or any portion of those services247 |
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| 268 | | - | which are to be provided by such governing authorities pursuant to and in accordance248 |
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| 269 | | - | with Article IX, Section II, Paragraph III of the Constitution of this state.249 |
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| 270 | | - | (d) For illustration purposes, a hypothetical example of the calculation is provided as250 |
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| 271 | | - | follows:251 |
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| 272 | | - | First, calculate the homestead factor in accordance with252 |
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| 273 | | - | division (c)(2)(B)(i) of this Code section as follows:253 |
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| 274 | | - | (A) Capital factor certified by county as required by254 |
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| 275 | | - | subsection (c) of this Code section........................255 0.15 |
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| 276 | | - | - 10 - 25 LC 50 1265S |
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| 277 | | - | (B) Net amount of sales and use tax collected in the special256 |
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| 278 | | - | district pursuant to this part for the previous calendar year.....257 $ 50 million |
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| 279 | | - | (C) Taxes levied for county purposes on only that portion of the258 |
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| 280 | | - | county tax digest that represents net assessments on qualified259 |
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| 281 | | - | homestead property after all other homestead exemptions have260 |
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| 282 | | - | been applied..........................................261 $100 million |
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| 283 | | - | (D) Calculation of homestead factor using figures above =262 |
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| 284 | | - | [(1-.0150)($50 million/$100 million)]......................263 0.425. |
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| 285 | | - | 48-8-109.28.264 |
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| 286 | | - | (a) Where a local sales or use tax has been paid with respect to tangible personal property265 |
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| 287 | | - | by the purchaser either in another local tax jurisdiction within this state or in a tax266 |
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| 288 | | - | jurisdiction outside this state, the sales and use tax may be credited against the sales and267 |
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| 289 | | - | use tax authorized to be imposed by this part upon the same property. If the amount of268 |
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| 290 | | - | sales or use tax so paid is less than the amount of the use tax due under this part, the269 |
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| 291 | | - | purchaser shall pay an amount equal to the difference between the amount paid in the other270 |
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| 292 | | - | tax jurisdiction and the amount due under this part. The commissioner may require such271 |
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| 293 | | - | proof of payment in another local tax jurisdiction as the commissioner deems necessary and272 |
|---|
| 294 | | - | proper. No credit shall be granted, however, against the sales and use tax imposed under273 |
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| 295 | | - | this part for tax paid in another jurisdiction if the sales and use tax paid in such other274 |
|---|
| 296 | | - | jurisdiction is used to obtain a credit against any other local sales and use tax levied in the275 |
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| 297 | | - | special district or in the county which is conterminous with the special district; and sales276 |
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| 298 | | - | and use taxes so paid in another jurisdiction shall be credited first against the sales and use277 |
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| 299 | | - | tax levied under this part and then against the sales and use tax levied under Article 3 of278 |
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| 300 | | - | this chapter, if applicable.279 |
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| 301 | | - | (b) No sales and use tax provided for in Code Section 48-8-109.26 shall be imposed upon280 |
|---|
| 302 | | - | the sale of tangible personal property which is ordered by and delivered to the purchaser281 |
|---|
| 303 | | - | - 11 - 25 LC 50 1265S |
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| 304 | | - | at a point outside the geographical area of the special district in which the sales and use tax282 |
|---|
| 305 | | - | is imposed under this part regardless of the point at which title passes, if the delivery is283 |
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| 306 | | - | made by the seller's vehicle, United States mail, or common carrier or by private or contract284 |
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| 307 | | - | carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia285 |
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| 308 | | - | Department of Public Safety.286 |
|---|
| 309 | | - | (c)(1) As used in this subsection, the term 'building and construction materials' means287 |
|---|
| 310 | | - | all building and construction materials, supplies, fixtures, or equipment, any combination288 |
|---|
| 311 | | - | of such items, and any other leased or purchased articles when the materials, supplies,289 |
|---|
| 312 | | - | fixtures, equipment, or articles are to be utilized or consumed during construction or are290 |
|---|
| 313 | | - | to be incorporated into construction work pursuant to a bona fide written construction291 |
|---|
| 314 | | - | contract.292 |
|---|
| 315 | | - | (2) No sales and use tax provided for in Code Section 48-8-109.26 shall be imposed in293 |
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| 316 | | - | a special district upon the sale or use of building and construction materials when the294 |
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| 317 | | - | contract pursuant to which the materials are purchased or used was advertised for bid295 |
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| 318 | | - | prior to approval of the levy of the sales and use tax by the county whose geographical296 |
|---|
| 319 | | - | boundary is conterminous with that of the special district and the contract was entered297 |
|---|
| 320 | | - | into as a result of a bid actually submitted in response to the advertisement prior to298 |
|---|
| 321 | | - | approval of the levy of the sales and use tax.299 |
|---|
| 322 | | - | (d) The commissioner shall have the power and authority to promulgate such rules and300 |
|---|
| 323 | | - | regulations as shall be necessary for the effective and efficient administration and301 |
|---|
| 324 | | - | enforcement of the collection of the sales and use tax authorized to be imposed by this302 |
|---|
| 325 | | - | part."303 |
|---|
| 326 | | - | SECTION 2.304 |
|---|
| 327 | | - | Code Section 48-5C-1 of the Official Code of Georgia Annotated, relating to alternative ad305 |
|---|
| 328 | | - | valorem taxation of motor vehicles and title ad valorem tax fee, is amended in subsection (b)306 |
|---|
| 329 | | - | by repealing paragraph (7.1) and by adding a new paragraph to read as follows:307 |
|---|
| 330 | | - | - 12 - 25 LC 50 1265S |
|---|
| 331 | | - | "(19)(A) As used in this paragraph, the term:308 |
|---|
| 332 | | - | (i) 'For-hire charter bus or motor coach' means a motor vehicle designed for carrying309 |
|---|
| 333 | | - | more than 15 passengers and used for the transportation of persons for compensation.310 |
|---|
| 334 | | - | (ii) 'Special modified rental vehicle' means a motor vehicle that has been significantly311 |
|---|
| 335 | | - | modified at a manufacturing facility in this state, provided that:312 |
|---|
| 336 | | - | (I) Such manufacturing facility is operated by the owner of such motor vehicle;313 |
|---|
| 337 | | - | (II) Such owner primarily uses such motor vehicle by renting or leasing it without314 |
|---|
| 338 | | - | a driver to businesses;315 |
|---|
| 339 | | - | (III) Such rental or lease transactions are subject to Georgia state and local sales316 |
|---|
| 340 | | - | and use taxes; and317 |
|---|
| 341 | | - | (IV) Such owner provides the department with an affidavit affirming that the318 |
|---|
| 342 | | - | vehicle has been significantly modified and that the other qualifications of this319 |
|---|
| 343 | | - | definition have been met for such vehicle.320 |
|---|
| 344 | | - | (B) In the case of for-hire charter buses or motor coaches or special modified rental321 |
|---|
| 345 | | - | vehicles, the person applying for a certificate of title shall be required to pay title ad322 |
|---|
| 346 | | - | valorem tax fees in the amount of 50 percent of the amount which would otherwise be323 |
|---|
| 347 | | - | due and payable under this subsection at the time of filing the application for a324 |
|---|
| 348 | | - | certificate of title, and the remaining 50 percent shall be paid within 12 months325 |
|---|
| 349 | | - | following the filing of such application."326 |
|---|
| 350 | | - | SECTION 3.327 |
|---|
| 351 | | - | All laws and parts of laws in conflict with this Act are repealed.328 |
|---|
| 352 | | - | - 13 - |
|---|
| 10 | + | To amend Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to title |
|---|
| 11 | + | 1 |
|---|
| 12 | + | ad valorem tax on motor vehicles, so as to provide for an alternative method for payment of2 |
|---|
| 13 | + | such ad valorem tax for certain modified rental vehicles; to provide for definitions; to provide3 |
|---|
| 14 | + | for related matters; to repeal conflicting laws; and for other purposes.4 |
|---|
| 15 | + | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 |
|---|
| 16 | + | SECTION 1.6 |
|---|
| 17 | + | Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to title ad valorem7 |
|---|
| 18 | + | tax on motor vehicles, is amended in subsection (d) of Code Section 48-5C-1, relating to8 |
|---|
| 19 | + | alternative ad valorem taxation of motor vehicles and title ad valorem tax fee, by repealing9 |
|---|
| 20 | + | paragraph (7.1) and adding a new paragraph to read as follows:10 |
|---|
| 21 | + | "(19)(A) As used in this paragraph, the term: |
|---|
| 22 | + | 11 |
|---|
| 23 | + | (i) 'For-hire charter bus or motor coach' means a motor vehicle designed for carrying12 |
|---|
| 24 | + | more than 15 passengers and used for the transportation of persons for compensation.13 |
|---|
| 25 | + | (ii) 'Special modified rental vehicle' means a motor vehicle that has been significantly14 |
|---|
| 26 | + | modified at a manufacturing facility in this state, provided that:15 |
|---|
| 27 | + | (I) Such manufacturing facility is operated by the owner of such motor vehicle;16 |
|---|
| 28 | + | H. B. 66 (SUB) |
|---|
| 29 | + | - 1 - 25 LC 50 1146S |
|---|
| 30 | + | (II) Such owner primarily uses such motor vehicle by renting or leasing it without17 |
|---|
| 31 | + | a driver to businesses; and18 |
|---|
| 32 | + | (III) Such rental or lease transactions are subject to Georgia state and local sales19 |
|---|
| 33 | + | and use taxes.20 |
|---|
| 34 | + | (B) In the case of for-hire charter buses or motor coaches or special modified rental21 |
|---|
| 35 | + | vehicles, the person applying for a certificate of title shall be required to pay title ad22 |
|---|
| 36 | + | valorem tax fees in the amount of 50 percent of the amount which would otherwise be23 |
|---|
| 37 | + | due and payable under this subsection at the time of filing the application for a24 |
|---|
| 38 | + | certificate of title, and the remaining 50 percent shall be paid within 12 months25 |
|---|
| 39 | + | following the filing of such application."26 |
|---|
| 40 | + | SECTION 2.27 |
|---|
| 41 | + | All laws and parts of laws in conflict with this Act are repealed.28 |
|---|
| 42 | + | H. B. 66 (SUB) |
|---|
| 43 | + | - 2 - |
|---|