GA HB141

Businesses and practitioners may elect to submit affidavits from certified public accountants instead of tax returns or other financial information to local governments for occupation tax calculations

Amends Code Section 48-13-10 governing how local governments determine occupation tax amounts and classify businesses

Amends Code Section 48-13-14 to allow CPA affidavits as an alternative to tax returns for businesses operating in multiple jurisdictions when allocating gross receipts

Applies to financial information used by local governments to levy occupation taxes on businesses and professional practitioners