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December
26, 2008

IN THIS ISSUE: ALERT!
ALERT! ALERT!
THIS IS A CRITICAL ISSUE - LOCAL SALES TAX STUDY
COMMITTEE TO MEET
PREVIOUSLY REPORTED PRE-FILED LEGISLATION
QUOTE TO PONDER
Local Sales Tax Study Committee to Meet
On Monday of this week House Majority Leader Jerry Keen told GRA
Board Chair Anthony Waters that the House may support an effort
which is building in the state Senate to have sales tax collections
and audits performed by each of Georgia’s 150 counties.
The Senate Study Committee chaired by Chip Rogers will meet on Monday
January 5, at 10:00 AM in room 450 of the Capitol.
This will be our last and only chance to provide testimony to the
committee prior to them submitting a report to the Senate.
It means that control of tax collections will be done locally at
each county, and perhaps each city level. It will greatly increase
your chances of having your business operations interrupted by a
local audit of your operations; it will force you to supply county,
and perhaps, store-by-store tax reports and checks.
As a retailer you do not want this legislation to pass!!!!!
Pleases plan on coming to the Capitol on Monday, January 5 and let
the Senators know how you feel about this. The counties and cities
have been out in mass to support this effort.
Please don’t allow the busy Christmas shopping season to deter
you from speaking up against this bill.
If you cannot attend please let the following Senators know that
you strongly oppose this idea.
Previously Reported, Pre-Filed Legislation
SB 7 - Truth in Testimony Act, sponsored
by Senator Ed Tarver, would allow committee and subcommittee chairmen
to require a person providing testimony before the committee to
take an oath before testifying. Curiously, the bill would not apply
to legislators. A similar bill introduced in 2008 did not make it
out of the Senate.
http://www.legis.ga.gov/legis/2009_10/fulltext/sb7.htm
SB 9 – Removing the Requirement that Concealed
Weapons Must Be Kept in a Holster, sponsored by Senator
John Douglas, Republican17th, would allow individuals to conceal
a weapon in a person's clothing, handbag, purse, attaché
case, briefcase, or other closed container, as well as a holster.
http://www.legis.ga.gov/legis/2009_10/fulltext/sb9.htm
SB 10 - Single Dose Pseudoephedrine (60 Milligram Or
Less) From Controlled Substances, sponsored by Senator
John Douglas, Republican 17th, would remove the exception for pseudoephedrine
in a single dose unit of 60 milligrams or less, when a single dosage
unit is 60 mg. or less or when manufactured in an extended release
form with a dosage unit of 240 mg or less from the list of controlled
substances, thereby making it available by prescription only.
http://www.legis.ga.gov/legis/2009_10/fulltext/sb10.htm
HR 1 – Cap on Assessments, Representative
Edward Lindsey, a Republican from Atlanta, along with House Majority
Leader Jerry Keen as cosponsor, have sponsored a resolution calling
for a constitutional amendment to cap the rate of property tax reassessment
at the lesser of 3 percent or the rate of inflation.
http://www.legis.ga.gov/legis/2009_10/sum/hr1.htm
HR 3 – Provided for an Immediate Consideration
of Gubernatorial Vetoes, sponsored by Kevin Levitas,
an Atlanta Democrat, would call for an immediate consideration of
a vote to override a veto by the other Chamber of the General Assembly.
(During the 2008 session, the House voted to override 12 vetoes
by Governor Sonny Perdue, but Senate allowed one to come to a vote.)
http://www.legis.ga.gov/legis/2009_10/fulltext/hr3.htm
HB 4 - Income Tax Credit for ad Valorem Taxes, sponsored
by Representative Kevin Levitas, a Democrat from Atlanta, would
allow a credit against qualified ad valorem tax expenses in an amount
not to exceed the actual amount expended. The tax credit, as proposed
by Levitas, could not exceed the taxpayer's income tax liability,
nor could the amount of unused tax credit be used against succeeding
years' tax liability. No such tax credit shall be allowed the taxpayer
against prior years' tax liability. The qualifier is that in any
tax year in which the commissioner determines that the aggregate
amount of state reserve funds is less than $500 million, no tax
credit shall be claimed or allowed under this Code section for that
tax year.
http://www.legis.ga.gov/legis/2009_10/versions/hb4_LC_18_7682_pf_2.htm
HB 5 - Income Tax Credit for Qualified Ad Valorem Tax
Expenses, sponsored by Representative Kevin Levitas,
a Democrat from Atlanta, would provide a credit for ad Valorem taxes
on real property and personal property used for business or commercial
purposes. This bill also contain the qualifier that in any tax year
in which the commissioner determines that the aggregate amount of
state reserve funds is less than $500 million, no tax credit shall
be claimed or allowed under this Code section for that tax year.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb5.htm
HB 6 - Sales and use tax for energy or water efficient
products; sponsored by Representative Kevin Levitas,
a Democrat from Atlanta, would provide for an exemption from sales
and use tax with respect to certain sales of certain energy efficient
products or water efficient product; with a sales price of $1,500.00
or less per product purchased for noncommercial home or personal
use from12:01 A.M. on October 1, 2009, and concluding at 12:00 Midnight
on October 4, 2009.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb6.htm
HB 17 – Elimination of Corporate Income Taxes,
sponsored by Tim Bearden, a Republican from Villa Rica, entitled
the Small Business and Jobs Protection Act of 2009," would
eliminate corporate income taxes, beginning January 1, 2010.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb17.htm
HB 18 – Elimination of ad Valorem Inventory Taxes,
was also pre-filed by Representative Tim Bearden, a Republican from
Villa Rica. The bill “Small Business and Jobs Protection Act
of 2010," would exempt the inventory of a business from ad
Valorem taxes.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb18.htm
HB 19 – Use of Cell Phones While Driving,
sponsored by Mary Margaret Oliver, a Democrat from Decatur, would
amend Title 40 of the Official Code of Georgia to make it a misdemeanor,
subject to one point, for the use of wireless communication device
while driving. http://www.legis.ga.gov/legis/2009_10/fulltext/hb19.htm
HB 23 – Prohibiting Cell Phone Use by Teens While
Driving, sponsored by Matt Ramsey, Republican 72nd,
Tom Rice, Republican 51st, Edward Lindsey, Republican 54th would
amend Title 40 of the Official Code of Georgia to make it a misdemeanor,
subject to one point, for the use of wireless communication device
while driving.
http://www.legis.ga.gov/legis/2009_10/versions/hb23_LC_34_1947_pf_2.htm
HB 25 – Estimated Tax Liability Sales and Use Tax
Returns, sponsored by Martin Scott, Republican 2nd,
would remove the requirement for a merchant to file a return and
remit to the revenue commissioner for estimated sales and use tax
liability.
http://www.legis.ga.gov/legis/2009_10/fulltext/hb25.htm
Quote to Ponder
“Politics is the art of looking for trouble, finding it whether
it exists or not, diagnosing it incorrectly, and applying the wrong
remedy." Ernest Benn
Thank you.
John C. Heavener, MSM, CAE
President
johnh@georgiaretail.org
Telephone – 770-484-3449, ext. 21
Fax – 770-484-5727
Georgia Retail Association
About GRA: The Georgia Retail Association, with
membership that comprises all retail formats and channels of distribution
including department, specialty, discount, catalog, Internet, independent
stores, and grocery stores has been serving the state’s business
community since 1961. The Georgia Retail Association represents
an industry with more than 71,300 retail establishments, and more
than 715,000 employees - about one in five of Georgia’s workers
- and 2004 sales of $115.2 billion.
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