HB 715

Abstract

A BILL to be entitled an Act to amend Article 1 of Chapter 13 of Title 48 of the O.C.G.A., relating to general provisions regarding specific, business, and occupation taxes, so as to eliminate gross receipts as a criterion for classifying businesses and practitioners for purposes of calculating the occupation tax levied by local governments; to remove inapplicable references; to require that the proceeds of local government regulatory fees be used to pay for regulatory activity and not general operations; to remove provisions authorizing calculation of regulatory fees for new construction, renovation, and other construction projects; to remove provisions authorizing alternative occupation tax rates for practitioners of certain professions and occupations; to provide for related matters; to repeal conflicting laws; and for other purposes.