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GA HB365

Bill

Official Source

Status

Engrossed

3/5/2019

Primary Sponsor

Shaw Blackmon

Click for details

Origin

House of Representatives

2019-2020 Regular Session

AI Summary

  • Exempts for-hire ground transportation services (limousine carriers, ride share networks, taxi services, and transportation referral services) from existing state sales and use tax
  • Imposes a new excise tax of $0.50 per for-hire ground transport trip and $0.25 per shared for-hire ground transport trip, effective January 1, 2020
  • Requires the for-hire ground transport service provider (not the individual vehicle driver) to collect and remit the excise tax
  • Creates 159 special districts within the state, with boundaries conterminous with Georgia's 159 county boundaries, as the jurisdictional framework for the tax
  • Establishes a civil penalty of up to $10,000, in addition to unpaid tax amounts, for any provider that knowingly and willfully violates the excise tax requirements

Legislative Description

Alternative ad valorem tax; motor vehicles; lower tax rate imposed

Last Action

Senate Disagreed House Amend or Sub

6/26/2020

Full Bill Text

No bill text available