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GA HB858

Bill

Official Source

Status

Introduced

2/7/2018

Primary Sponsor

Shaw Blackmon

Click for details

Origin

House of Representatives

2017-2018 Regular Session

AI Summary

  • Amends Code Section 48-13-10 to expand the group of licensed practitioners eligible to elect a flat-fee occupation tax by adding those listed under paragraph (22) of subsection (c) of Code Section 48-13-9
  • Practitioners covered by the provision may choose between the standard occupation tax calculated under existing formulas or a flat fee set by the local government not to exceed $400.00 per practitioner
  • Practitioners who elect the flat $400.00 maximum fee option are exempt from disclosing gross receipts information to the local government
  • Sponsored by Representatives Blackmon (146th), Knight (130th), Ehrhart (36th), Harrell (106th), and Rutledge (109th)

Legislative Description

Revenue and taxation; ability to elect the amount of any occupation tax levied by the local government; change certain provisions

Last Action

House Second Readers

2/12/2018

Full Bill Text

No bill text available