Loading chat...
GA HB1093
Bill
Status
Passed
6/2/2010
Primary Sponsor
R Bryant
Click for details
AI Summary
- Municipalities or counties that levy occupation taxes or regulatory fees may opt in, by adopting a resolution, to collect specified business information from taxpayers and share it electronically with the Georgia Department of Revenue
- Businesses subject to occupation taxes or regulatory fees in participating jurisdictions must provide their business name, mailing or physical address, and state sales and use tax identification number (if applicable) at the time the tax or fee is due
- Participating municipalities or counties must electronically submit the collected business information, along with applicable North American Industry Classification Code (NAICS) numbers, to the Department of Revenue within 30 days of the occupation tax or regulatory fee payment date
- The Department of Revenue is required to establish and maintain a website or electronic portal for municipalities and counties to submit the required information, and the state revenue commissioner is authorized to promulgate rules and regulations for implementation
- The act becomes effective immediately upon the Governor's approval or upon becoming law without such approval
Legislative Description
Occupation taxes; county provide electronic information to Department of Revenue; provisions
Last Action
Effective Date
6/2/2010
Committee Referrals
Finance3/18/2010
Ways and Means2/5/2010
Full Bill Text
No bill text available