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GA HB715
Bill
Status
Introduced
3/29/2019
Primary Sponsor
Shaw Blackmon
Click for details
AI Summary
- Eliminates gross receipts as a criterion local governments may use to classify businesses and practitioners when calculating occupation taxes, leaving number of employees, profitability ratio, and flat fee as the remaining options
- Requires that proceeds from local government regulatory fees be used exclusively to fund regulatory activity and not the general operations of the local government
- Removes provisions authorizing local governments to calculate regulatory fees for new construction and renovation projects based on square footage or project cost in conjunction with International Code Council building valuation data
- Repeals the option allowing practitioners of certain professions and occupations (e.g., lawyers, doctors, accountants) to elect an alternative flat occupation tax of up to $400.00 per practitioner in lieu of the standard occupation tax
- Removes gross receipts-based occupation tax provisions for real estate brokers and repeals Code Section 48-13-14 regarding allocation of gross receipts for businesses in multiple jurisdictions; effective July 1, 2025
Legislative Description
Revenue and taxation; gross receipts as a criterion for classifying businesses and practitioners for purposes of calculating the occupation tax levied by local governments; eliminate
Last Action
House Withdrawn, Recommitted
2/26/2020
Full Bill Text
No bill text available