HB461: Revenue and taxation; proceeds of local government regulatory fees be used to pay for regulatory activity and not general operations; require

Legislative Summary

A BILL to be entitled an Act to amend Article 1 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding specific, business, and occupation taxes, so as to require that the proceeds of local government regulatory fees be used to pay for regulatory activity and not general operations; to revise the list of professions which may be subject to such regulatory fees; to remove certain provisions authorizing calculation of regulatory fees for renovation and other construction projects; to provide for refunds in certain circumstances; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.