Bill > HB105

Introduced Session

To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to exempt from state income tax certain income received by taxpayers as payments from a federal disaster relief or assistance grant program administered by this state or its instrumentalities or the United States Department of Agriculture in connection with Hurricane Michael; to exempt from all sales and use taxes certain sales of transportation that are subject to an excise tax; to provide for a new excise tax on certain sales of transportation; to provide for the intended disposition of the proceeds of such tax; to provide for reporting of certain information; to provide for legislative intent; to provide for definitions, procedures, and conditions; to provide for a penalty; to provide for automatic repeal; to provide for quarterly reporting; to provide for authority to establish rules and regulations; to amend Code Section 50-18-72 of the Official Code of Georgia Annotated, relating to when public disclosure is not required under open records requirements, so as to exempt certain reports from public disclosure; to amend Article 7 of Chapter 2 of Title 40 and Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to motor vehicle license fees and classes and excise tax on rooms, lodgings, and accommodations, respectively, so as to provide for the disbursement of certain fees; to provide for related matters; to provide for effective dates and applicability; to repeal conflicting laws; and for other purposes.

Committee Categories

Thomas McCall (R)*,  Steven Meeks (R)*,  Clay Pirkle (R)*,  Jay Powell (R)*,  Sam Watson (R)*,  Steve Gooch (R), 

Effective Date (on 08/05/2020)