Bill Text: GA HB480 | 2009-2010 | Regular Session | Comm Sub
Bill Title: Taxation of motor vehicles; comprehensive revision; provisions
Spectrum: Slight Partisan Bill (Republican 5-2)
Status: (Engrossed - Dead) 2010-01-11 - Senate Recommitted [HB480 Detail]
Download: Georgia-2009-HB480-Comm_Sub.html
09 LC 18
8394ERS
The
Senate Finance Committee offered the following substitute to HB
480:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Titles 40 and 48 of the Official Code of Georgia Annotated, relating,
respectively, to motor vehicles and revenue and taxation, so as to provide for
the comprehensive revision of taxation of motor vehicles; to change certain
provisions regarding tag agents; to provide for state and local title fees; to
provide for continuation of tag, revalidation, and registration fees; to provide
for distribution of such state and local title fees; to exclude certain vehicles
from certain fees; to change certain provisions regarding classification of
motor vehicles as a separate class of property for ad valorem tax purposes; to
provide for an additional classification exempt from such taxation; to provide
for an exemption from sales and use taxes only with respect to certain sales or
purchases of certain motor vehicles; to provide for related matters; to provide
for certain reports; to provide for the intent of the General Assembly with
regard to the allocation of certain funds received from state title fees and for
funding the Georgia Trauma Trust Fund; to provide for related matters; to
provide for effective dates; to provide for automatic repeal of certain
provisions and reenactment of prior provisions; to repeal conflicting laws; and
for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
PART
I
SECTION 1-1.
SECTION 1-1.
Title
40 of the Official Code of Georgia Annotated, relating to motor vehicles, is
amended by revising Code Section 40-2-23, relating to county tax collectors and
county tax commissioners designation as tax agents, as follows:
"40-2-23.
(a)
The tax collectors of the various counties of this state and the tax
commissioners of those counties in which the duties of the tax collector are
performed by a tax commissioner shall be designated as tag agents of the
commissioner for the purpose of accepting applications for the registration of
vehicles. The commissioner is authorized to promulgate rules and regulations
for the purpose of delegating to such tag agents the custodial responsibility
for properly receiving, processing, issuing, and storing motor vehicle titles or
registrations, or both.
(b)
The state revenue commissioner is authorized to further designate each such tag
agent as a sales tax agent for the purpose of collecting sales and use tax with
respect to the casual sale or casual use of a motor vehicle. For purposes of
this Code section, 'casual sale' or 'casual use' means the sale of a motor
vehicle by a person who is not regularly or systematically engaged in making
retail sales of motor vehicles and the first use, consumption, distribution, or
storage for use or consumption of such motor vehicle purchased through a casual
sale. As personal compensation for services rendered to the Department of
Revenue with respect to the collection of such sales and use tax, each such
designated tag agent shall be authorized to retain from such collection a fee of
$200.00 per month. In any month in which an insufficient amount of such tax is
collected to pay such fee, the amount of any such unpaid fee may be deferred
until such month as sufficient collections are made. Such compensation shall be
in addition to any other compensation to which such tax collector or tax
commissioner is entitled.
(c)(b)
The duties and responsibilities of agents of the commissioner designated under
this Code section shall be a part of the official duties and responsibilities of
the county tax collectors and tax commissioners."
SECTION
1-2.
Said
title is further amended by adding a new Code section to read as
follows:
"40-2-25.1.
(a)
As used in this Code section, the term 'immediate family member' means spouse,
parent, children, or sibling.
(b)(1)
Except as otherwise provided in this subsection, any motor vehicle for which a
title is issued in this state on or after January 1, 2010, shall be exempt from
sales tax to the extent provided under paragraph (87) of Code Section 48-8-3 and
shall not be subject to ad valorem tax as otherwise required under Chapter 5 of
Title 48. Any such motor vehicle shall be titled as otherwise required under
this title but shall be subject to:
(A)
A state title fee in the amount equal to the lesser of $720.00 or 3.36 percent
of the fair market value of such vehicle. For purposes of this subparagraph, the
fair market value of a motor vehicle shall be determined as
follows:
(i)
The average of the current fair market value and the current wholesale value of
a motor vehicle for a vehicle listed in the current motor vehicle ad valorem
assessment manual utilized by the state revenue commissioner in determining
taxable value of a motor vehicle under Code Section 48-5-442;
(ii)
For a used or preowned motor vehicle which is not so listed in such current
motor vehicle ad valorem assessment manual, the fair market value determined by
the state revenue commissioner shall be the value from the bill of sale or the
value from a reputable used car market guide, whichever is greater;
or
(iii)
The fair market value determined from the bill of sale of a new motor vehicle
less any rebate and before any reduction for the trade-in value of another motor
vehicle; and
(B)
A local title fee in the amount equal to the lesser of $780.00 or 3.64 percent
of the fair market value of such vehicle. For purposes of this subparagraph,
the fair market value of a motor vehicle shall be determined as
follows:
(i)
The average of the current fair market value and the current wholesale value of
a motor vehicle for a vehicle listed in the current motor vehicle ad valorem
assessment manual utilized by the state revenue commissioner in determining
taxable value of a motor vehicle under Code Section 48-5-442;
(ii)
For a used or preowned motor vehicle which is not so listed in such current
motor vehicle ad valorem assessment manual, the fair market value determined by
the state revenue commissioner shall be the value from the bill of sale or the
value from a reputable used car market guide, whichever is greater;
or
(iii)
The fair market value determined from the bill of sale of a new motor vehicle
less any rebate and before any reduction for the trade-in value of another motor
vehicle.
(C)
The tag agent may collect a fee in an amount not to exceed $10.00 per title for
each new title which is applied for by any new or used car dealer who titles a
motor vehicle in a county other than the county in which the purchaser registers
such motor vehicle. Such fee shall be retained by the tag agent to cover the
cost of administrative processing of the title.
(D)
There shall be a penalty imposed on any person who, in the determination of the
state revenue commissioner, falsifies any information in any bill of sale used
for purposes of determining fair market value. Such penalty shall be in an
amount not to exceed $2,500.00 as a state penalty and in an amount not to exceed
$2,500.00 as a local penalty as determined by the state revenue commissioner.
Such determination shall be made within 60 days of the state revenue
commissioner receiving information of a possible violation of this
paragraph.
(2)
A person or entity acquiring a salvage title pursuant to subsection (b) of Code
Section 40-3-36 shall not be subject to the fee specified in paragraph (1)
of this subsection but shall be subject to a state title fee in the amount of
$10.00 and a local title fee in the amount of $10.00.
(3)(A)
Upon the death of an owner of a motor vehicle which has not become subject to
paragraph (1) of this subsection, the immediate family member or immediate
family members of such owner who receive such motor vehicle pursuant to a will
or under the rules of inheritance shall, subsequent to the transfer of title of
such motor vehicle, continue to be subject to ad valorem tax and shall not be
subject to the state and local title fees provided for in paragraph (1) of this
subsection unless the immediate family member or immediate family members make
an affirmative written election to become subject to paragraph (1) of this
subsection. In the event of such election, such transfer shall be subject to
the state and local title fees provided for in paragraph (1) of this
subsection.
(B)
Upon the death of an owner of a motor vehicle which has become subject to
paragraph (1) of this subsection, the immediate family member or immediate
family members of such owner who receive such motor vehicle pursuant to a will
or under the rules of inheritance shall be allowed a one-time exemption from
state and local titles fee upon payment in lieu thereof of a $25.00 state
administrative fee and a $25.00 local administrative fee.
(4)(A)
Upon the transfer from an immediate family member of a motor vehicle which has
not become subject to paragraph (1) of this subsection, the immediate family
member or immediate family members who receive such motor vehicle shall,
subsequent to the transfer of title of such motor vehicle, continue to be
subject to ad valorem tax and shall not be subject to the state and local title
fees provided for in paragraph (1) of this subsection unless the immediate
family member or immediate family members make an affirmative written election
to become subject to paragraph (1) of this subsection. In the event of such
election, such transfer shall be subject to the state and local title fees
provided for in paragraph (1) of this subsection.
(B)
Upon the transfer from an immediate family member of a motor vehicle which has
become subject to paragraph (1) of this subsection, the immediate family member
who receives such motor vehicle shall transfer title of such motor vehicle to
such recipient family member and shall be allowed a one-time exemption from
state and local titles fee upon payment in lieu thereof of a $25.00 state
administrative fee and a $25.00 local administrative fee.
(C)
Any title transfer under this paragraph shall be accompanied by an affidavit of
the transferor and transferee that such persons are immediate family members to
one another. There shall be a penalty imposed on any person who, in the
determination of the state revenue commissioner, falsifies any material
information in such affidavit. Such penalty shall be in an amount not to exceed
$2,500.00 as a state penalty and in an amount not to exceed $2,500.00 as a
local penalty as determined by the state revenue commissioner. Such
determination shall be made within 60 days of the state revenue commissioner
receiving information of a possible violation of this paragraph.
(5)
Any individual who:
(A)
Is required by law to register a motor vehicle or motor vehicles in this state
which were registered in the state in which such person formerly resided;
and
(B)
Is required to file an application for a certificate of title under Code
Section 40-3-21 or 40-3-32
shall
only be required to pay state and local title fees in the amount of 50 percent
of the amount which would otherwise be due and payable under this subsection at
the time of filing the application for a certificate of title, and the remaining
50 percent shall be paid within 12 months.
(6)
The state and local title fees provided for under this Code section shall not
apply to corrected titles, replacement titles under Code Section 40-3-31, or
titles reissued to the same owner which reflect satisfaction of
liens.
(7)
Any motor vehicle subject to state and local title fees under this subsection
shall continue to be subject to the title, tag, revalidation decal, and
registration requirements and applicable fees as otherwise provided in this
title in the same manner as motor vehicles which are not subject to state and
local title fees under this subsection.
(8)
Motor vehicles owned or leased by or to the state or any county, consolidated
government, municipality, county or independent school district, or other
government entity in this state shall not be subject to the state and local
title fees provided for under this subsection; provided, however, that such
other government entity shall not qualify for the exclusion under this paragraph
unless it is exempt from ad valorem tax and sales and use tax pursuant to
general law.
(9)(A)
Any motor vehicle which is exempt from sales and use tax pursuant to paragraph
(30) of Code Section 48-8-3 shall be exempt from state and local title fees
under this subsection.
(B)
Any motor vehicle which is exempt from ad valorem taxation pursuant to Code
Section 48-5-478, 48-5-478.1, or 48-5-478.2 shall be exempt from state and local
title fees under this subsection.
(10)
There shall be a penalty imposed on the transfer of all or any part of the
interest in a business entity, which interest includes primarily as an asset of
such business entity one or more motor vehicles, when, in the determination of
the state revenue commissioner, such transfer is done to evade the payment of
state and local title fees under this subsection. Such penalty shall be in an
amount not to exceed $2,500.00 as a state penalty per motor vehicle and in an
amount not to exceed $2,500.00 as a local penalty per motor vehicle, as
determined by the state revenue commissioner, plus the amount of the state and
local title fees. Such determination shall be made within 60 days of the state
revenue commissioner receiving information that a transfer may be in violation
of this paragraph.
(11)
Any owner of any motor vehicle who fails to submit within 30 days of the date
such owner is required by law to register such vehicle in this state an
application for a first certificate of title under Code Section 40-3-21 or a
certificate of title under Code Section 40-3-32 shall be required to pay a
penalty in the amount of 10 percent of the state title fees and 10 percent of
the local title fees required under this Code section, plus interest at the rate
of 1.0 percent per month, unless a temporary permit has been issued by the tax
commissioner. In the event the failure to timely apply for a first certificate
of title is due to the failure of a lienholder to comply with Code Section
40-3-56, regarding release of a security interest or lien, the tax commissioner
shall grant a temporary permit, and no penalty or interest shall be assessed.
Such penalty and interest shall be in addition to the penalty and fee required
under Code Section 40-3-21 or 40-3-32, as applicable. A new or used motor
vehicle dealer shall be responsible for remitting state and local title fees in
the same manner as otherwise required of an owner under this paragraph and shall
be subject to the same penalties and interest as an owner for noncompliance with
the requirements of this paragraph.
(12)
The owner of any motor vehicle purchased in this state for which a title was
issued in this state on or after January 1, 2009, and prior to January 1, 2010,
shall be authorized to opt in to the provisions of this subsection at any time
prior to January 1, 2011, upon compliance with the following
requirements:
(A)
The total amount of state and local title fees which would be due in 2010 if
such vehicle had been titled in 2010 shall be determined;
(B)
The total amount of state and local sales and use tax and state and local ad
valorem tax which were due and paid in 2009 with respect to that motor vehicle
and, if applicable, the total amount of such taxes which were due and paid with
respect to that motor vehicle in 2010 shall be determined;
(C)
If the amount derived under subparagraph (A) of this paragraph is greater than
the amount derived under subparagraph (B) of this paragraph, the owner shall
remit the difference to the tag agent. Such remittance shall be deemed local
title fee proceeds; or
(D)
If the amount derived under subparagraph (A) of this paragraph is less than the
amount derived under subparagraph (B) of this paragraph, no additional amount
shall be due and payable by the owner.
Upon
certification of compliance by the tag agent with the requirements of this
paragraph, such motor vehicle shall be exempt from sales tax to the extent
provided for under paragraph (87) of Code Section 48-8-3 and shall not be
subject to ad valorem tax as otherwise required under Chapter 5 of Title 48 in
the same manner as otherwise provided in paragraph (1) of this
subsection.
(13)(A)
As used in this paragraph, the term:
(i)
'Rental charge' means the total value received by a rental motor vehicle concern
for the rental for 31 or fewer consecutive days of a rental motor vehicle,
including the total cash and nonmonetary consideration for the rental,
including, but not limited to, charges based on time or mileage and charges for
insurance coverage or collision damage waiver, but excluding all charges for
motor fuel taxes or sales taxes.
(ii)
'Rental motor vehicle' means a motor vehicle designed to carry ten or fewer
passengers and used primarily for the transportation of persons that is rented
without a driver.
(B)
In the case of a fleet of 50 or fewer rental motor vehicles, the state title fee
shall be in the amount of $100.00 per motor vehicle, and the local title fee
shall be in the amount of $150.00 per motor vehicle, but only if in the
immediately prior calendar year, the average amount of sales and use tax
attributable to the rental charge of each rental motor vehicle in such fleet was
at least $300.00 as certified by the state revenue commissioner.
(C)
In the case of a fleet of more than 50 rental motor vehicles, the state title
fee shall be in the amount of $140.00 per motor vehicle, and the local title fee
shall be in the amount of $210.00 per motor vehicle, but only if in the
immediately prior calendar year, the average amount of sales and use tax
attributable to the rental charge of each rental motor vehicle in such fleet was
at least $400.00 as certified by the state revenue commissioner.
(14)(A)
As used in this paragraph, the term 'loaner vehicle' means a motor vehicle owned
by a dealer which is withdrawn temporarily from dealer inventory for exclusive
use as a courtesy vehicle loaned at no charge for a period not to exceed 30 days
within a calendar year to any one customer whose motor vehicle is being serviced
by such dealer.
(B)
A loaner vehicle shall be exempt from state and local title fees under this
subsection for a period of time not to exceed six months in a calendar year
commencing on the date such loaner vehicle is withdrawn temporarily from
inventory. Immediately upon the expiration of such six-month period, if the
dealer does not return the loaner vehicle to inventory for resale, the dealer
shall be responsible for remitting state and local title fees in the same manner
as otherwise required of an owner under paragraph (11) of this subsection and
shall be subject to the same penalties and interest as an owner for
noncompliance with the requirements of paragraph (11) of this
subsection.
(c)(1)
The amount of proceeds collected by tag agents each month as state and local
title fees, state and local salvage title fees, administrative fees, penalties,
and interest pursuant to subsection (b) of this Code section shall be allocated
and disbursed as provided in this subsection.
(2)(A)
For the 2010 tax year and in each subsequent tax year, the amount of such funds
shall be disbursed within 30 days following the end of each calendar month
as follows:
(i)
State title fees, state salvage title fees, administrative fees, penalties, and
interest shall be remitted to the state revenue commissioner who shall deposit
such proceeds in the general fund of the state; and
(ii)
Local title fees, local salvage title fees, administrative fees, penalties, and
interest shall be designated as local government funds and shall be disbursed
based upon the address of the owner indicated upon the title by the tag agent of
the county. The tag agent shall then distribute the proceeds as specified in
paragraph (3) of this subsection.
(B)
For the 2011 tax year and in each subsequent tax year:
(i)
The dollar amount specified in subparagraph (b)(1)(A) of this Code section shall
decrease annually by $30.00, and the percentage figure specified in subparagraph
(b)(1)(A) of this Code section shall decrease annually by .14 of 1 percent until
the state title fee shall be in an amount equal to the lesser of $600.00 or 2.8
percent of the fair market value of such vehicle. For purposes of this
division, the fair market value of a motor vehicle shall be determined as
follows:
(I)
The average of the current fair market value and the current wholesale value of
a motor vehicle for a vehicle listed in the current motor vehicle ad valorem
assessment manual utilized by the state revenue commissioner in determining
taxable value of a motor vehicle under Code Section 48-5-442;
(II)
The fair market value determined by the state revenue commissioner from the bill
of sale or from a reputable used car market guide in the same manner as for a
used or preowned motor vehicle which is not so listed in such current motor
vehicle ad valorem assessment manual; or
(III)
The fair market value determined by the state revenue commissioner from the bill
of sale of a new motor vehicle less any rebate and before any reduction for the
trade-in value of another motor vehicle; and
(ii)
The dollar amount specified in subparagraph (b)(1)(B) of this Code section shall
increase annually by $30.00, and the percentage figure specified in
subparagraph (b)(1)(B) of this Code section shall increase annually by .14
of 1 percent until the local title fee shall be in an amount equal to the lesser
of $900.00 or 4.2 percent of the fair market value of such vehicle. For
purposes of this division, the fair market value of a motor vehicle shall be
determined as follows:
(I)
The average of the current fair market value and the current wholesale value of
a motor vehicle for a vehicle listed in the current motor vehicle ad valorem
assessment manual utilized by the state revenue commissioner in determining
taxable value of a motor vehicle under Code Section 48-5-442;
(II)
The fair market value determined by the state revenue commissioner from the bill
of sale or from a reputable used car market guide in the same manner as for a
used or preowned motor vehicle which is not so listed in such current motor
vehicle ad valorem assessment manual; or
(III)
The fair market value determined by the state revenue commissioner from the bill
of sale of a new motor vehicle less any rebate and before any reduction for the
trade-in value of another motor vehicle.
(3)
The distribution of local title fee proceeds required under this subsection
shall be in accordance with the following:
(A)
The tag agent of the county shall within 30 days following the end of each
calendar month allocate and distribute to the county governing authority and to
municipal governing authorities, the board of education of the county school
district, and the board of education of any independent school district located
in such county a proportionate amount of those proceeds which represents the
amount of ad valorem taxes on motor vehicles which would have been due to each
such entity; and
(B)
Of the proceeds remaining following the allocation and distribution under
subparagraph (A) of this paragraph, the tag agent shall allocate and distribute
to the county governing authority and to municipal governing authorities, the
board of education of the county school district, and the board of education of
any independent school district located in such county the remaining amount of
those proceeds in the manner provided in this subparagraph. Of such remaining
proceeds:
(i)
An amount equal to one-third of such proceeds shall be distributed to the board
of education of the county school district and the board of education of each
independent school district located in such county in the same manner as
required for any local sales tax for educational purposes levied pursuant to
Part 2 of Article 3 of Chapter 8 of Title 48 currently in effect. If such tax
is not currently in effect, such proceeds shall be distributed to such board or
boards of education in the same manner as if such tax were in
effect;
(ii)(I)
Except as otherwise provided in this division, an amount equal to one-third of
such proceeds shall be distributed to the governing authority of the county and
the governing authority of each qualified municipality located in such county in
the same manner as specified under the distribution certificate for the joint
county and municipal sales and use tax under Article 2 of Chapter 8 of Title 48
currently in effect.
(II)
If such tax were never in effect, such proceeds shall be distributed to the
governing authority of the county and the governing authority of each qualified
municipality located in such county on a pro rata basis according to the ratio
of the population that each such municipality bears to the population of the
entire county.
(III)
If such tax is currently in effect as well as a local option sales and use tax
for educational purposes levied pursuant to a local constitutional amendment, an
amount equal to one-third of such proceeds shall be distributed in the same
manner as required under subdivision (I) of division (ii) of this subparagraph
and an amount equal to one-third of such proceeds shall be distributed to the
board of education of the county school district.
(IV)
If such tax is not currently in effect and a local option sales and use tax for
educational purposes levied pursuant to a local constitutional amendment is
currently in effect, such proceeds shall be distributed to the board of
education of the county school district and the board of education of any
independent school district in the same manner as required under that local
constitutional amendment.
(V)
If such tax is not currently in effect and a homestead option sales and use tax
under Article 2A of Chapter 8 of Title 48 is in effect, such proceeds shall be
distributed to the governing authority of the county, each qualified
municipality, and each existing municipality in the same proportion as otherwise
required under Code Section 48-8-104; and
(iii)(I)
An amount equal to one-third of such proceeds shall be distributed to the
governing authority of the county and the governing authority of each qualified
municipality located in such county in the same manner as specified under an
intergovernmental agreement or as otherwise required under the county special
purpose local option sales and use tax under Part 1 of Article 3 of Chapter 8 of
Title 48 currently in effect; provided, however, that this subdivision
shall not apply if subdivision (III) of division (ii) of this subparagraph is
applicable.
(II)
If such tax were in effect but expired and is not currently in effect, such
proceeds shall be distributed to the governing authority of the county and the
governing authority of each qualified municipality located in such county in the
same manner as if such tax were still in effect according to the
intergovernmental agreement or as otherwise required under the county special
purpose local sales and use tax under Part 1 of Article 3 of Chapter 8 of Title
48 for the 12 month period commencing at the expiration of such tax. If such
tax is not renewed prior to the expiration of such 12 month period, such amount
shall be distributed in accordance with subdivision (I) of division (ii) of this
subparagraph; provided, however, that if a tax under Article 2 of Chapter 8 of
Title 48 is not in effect, such amount shall be distributed in accordance with
subdivision (II) of division (ii) of this subparagraph.
(III)
If such tax is not currently in effect in a county in which a tax is levied for
purposes of a metropolitan area system of public transportation, as authorized
by the amendment to the Constitution set out at Georgia Laws 1964, page 1008;
the continuation of such amendment under Article XI, Section I, Paragraph IV(d)
of the Constitution; and the laws enacted pursuant to such constitutional
amendment, such proceeds shall be distributed to the governing body of the
authority created by local Act to operate such metropolitan area system of
public transportation.
(IV)
If such tax were never in effect, such proceeds shall be distributed in the same
manner as specified under the distribution certificate for the joint county and
municipal sales and use tax under Article 2 of Chapter 8 of Title 48 currently
in effect; provided, however, that if such tax under said Article 2 is not in
effect such proceeds shall be distributed to the governing authority of the
county and the governing authority of each qualified municipality located in
such county on a pro rata basis according to the ratio of the population that
each such municipality bears to the population of the entire
county.
(d)
The fair market value of any motor vehicle subject to this Code section shall be
appealable in the same manner as otherwise authorized for a motor vehicle
subject to ad valorem taxation under Chapter 5 of Title 48.
(e)(1)
As soon as practicable after the end of each fiscal year, the Office of Treasury
and Fiscal Services shall report to the General Assembly, the Office of Planning
and Budget, and the Georgia Trauma Care Network Commission the amount of funds
remitted to the state for deposit in the general fund pursuant to this Code
section from state title fees.
(2)
It is the intent of the General Assembly that such funds be allocated as
follows:
(A)
For each fiscal year, an amount equal to 105 percent of the amount of state
sales and use taxes received by the state on the sale of motor vehicles in 2009
shall be used for general appropriations;
(B)
Subject to appropriation, an amount of those funds in excess of the amount
provided in subparagraph (A) of this paragraph, if any, not to exceed the
greater of $150 million or an amount equal to the aggregate of $50.00 for
each title for which a state title fee was collected under subsection (b) of
this Code section in the immediately preceding fiscal year, shall be made
available during the following fiscal year to the Georgia Trauma Trust Fund for
use of the Georgia Trauma Care Network Commission for the purposes set forth in
Code Section 31-11-102; and
(C)
For each fiscal year, all funds in excess of the amounts provided in
subparagraphs (A) and (B) of this paragraph, if any, shall be used for general
appropriations."
SECTION
1-3.
Title
48 of Official Code of Georgia Annotated, relating to revenue and taxation, is
amended by revising Code Section 48-5-441, relating to classification of motor
vehicles and mobile homes as separate classes of tangible property for ad
valorem tax purposes, as follows:
"48-5-441.
(a)(1)
For the purposes of ad valorem taxation, motor vehicles
are
shall
be classified as a separate and distinct
class of tangible property. Such class of tangible property shall be divided
into two distinct and separate subclasses of tangible property with one subclass
including heavy-duty equipment motor vehicles as defined in Code
Section 48-5-505 and the other subclass including all other motor vehicles.
The procedures prescribed by this article for returning motor vehicles,
excluding heavy-duty equipment motor vehicles as defined in Code Section
48-5-505, for taxation, determining the applicable rates for taxation, and
collecting the ad valorem tax imposed on motor vehicles shall be
exclusive.
(2)
This subsection shall not apply to motor vehicles subject to Code Section
48-5-441.1.
(b)
For the purposes of ad valorem taxation, mobile homes
are
shall
be classified as a separate and distinct
class of tangible property. The procedures prescribed by this article for
returning mobile homes for taxation, determining the applicable rates for
taxation, and collecting the ad valorem tax imposed on mobile homes shall be
exclusive.
(c)(1)
For the purposes of ad valorem taxation, commercial vehicles
are
shall
be classified as a separate and distinct
class of tangible property. The procedures prescribed by this article for
returning commercial vehicles for taxation and for determining the valuation of
commercial vehicles shall be exclusive and as provided for in Code
Section 48-5-442.1. All other procedures prescribed by this article for
the taxation of motor vehicles shall be applicable to the taxation of commercial
vehicles.
(2)
This subsection shall not apply to motor vehicles subject to Code
Section 48-5-441.1."
SECTION
1-4.
Said
title is further amended by adding a new Code section to read as
follows:
"48-5-441.1.
Motor
vehicles subject to the provisions of Code Section 40-2-25.1 shall be classified
as a separate and district class of tangible property and shall be exempt from
all ad valorem
taxation."
SECTION
1-5.
Said
title is further amended in Code Section 48-8-3, relating to exemptions from
sales and use tax, by replacing "; or" with a semicolon at the end of paragraph
(85), replacing the period at the end of paragraph (86) with "; or", and by
adding a new paragraph to read as follows:
"(87)
The sale or purchase of any motor vehicle titled in this state on or after
January 1, 2010, pursuant to Code Section
40-2-25.1."
PART
II
SECTION 2-1.
SECTION 2-1.
Title
40 of the Official Code of Georgia Annotated, relating to motor vehicles, is
amended by repealing in its entirety Code Section 40-2-25.1, relating to motor
vehicle title fees and trauma funding.
SECTION
2-2.
Title
48 of Official Code of Georgia Annotated, relating to revenue and taxation, is
amended by revising Code Section 48-5-441, relating to classification of motor
vehicles and mobile homes as separate classes of tangible property for ad
valorem tax purposes, as follows:
"48-5-441.
(a)(1)
For the purposes of ad valorem taxation, motor vehicles
shall
be
are
classified as a separate and distinct class of tangible property. Such class of
tangible property shall be divided into two distinct and separate subclasses of
tangible property with one subclass including heavy-duty equipment motor
vehicles as defined in Code Section 48-5-505 and the other subclass including
all other motor vehicles. The procedures prescribed by this article for
returning motor vehicles, excluding heavy-duty equipment motor vehicles as
defined in Code Section 48-5-505, for taxation, determining the applicable rates
for taxation, and collecting the ad valorem tax imposed on motor vehicles shall
be exclusive.
(2)
This subsection shall not apply to motor vehicles subject to Code Section
48-5-441.1.
(b)
For the purposes of ad valorem taxation, mobile homes
shall
be
are
classified as a separate and distinct class of tangible property. The
procedures prescribed by this article for returning mobile homes for taxation,
determining the applicable rates for taxation, and collecting the ad valorem tax
imposed on mobile homes shall be exclusive.
(c)(1)
For the purposes of ad valorem taxation, commercial vehicles
shall
be
are
classified as a separate and distinct class of tangible property. The
procedures prescribed by this article for returning commercial vehicles for
taxation and for determining the valuation of commercial vehicles shall be
exclusive and as provided for in Code Section 48-5-442.1. All other procedures
prescribed by this article for the taxation of motor vehicles shall be
applicable to the taxation of commercial vehicles.
(2)
This subsection shall not apply to motor vehicles subject to Code Section
48-5-441.1.
(d)
In the event a motor vehicle subject to the provisions of Code Section 40-2-25.1
as it existed immediately prior to January 1, 2015, was exempt from ad valorem
taxation prior to January 1, 2015, such motor vehicle shall continue to be
exempt from all ad valorem taxation until such motor vehicle is transferred to
another owner."
SECTION
2-3.
Said
title is further amended by repealing in its entirety Code Section 48-5-441.1,
relating to classification of motor vehicles subject to Code Section 40-2-25.1
as a separate class of property.
SECTION
2-4.
Said
title is further amended in Code Section 48-8-3, relating to exemptions from
sales and use tax, by repealing and reserving paragraph (87).
PART
III
SECTION 3-1.
SECTION 3-1.
(a)
Part 1 of this Act and this part shall become effective on January 1,
2010.
(b) Part 2 of this Act shall become effective at the last moment of December 31, 2014.
(b) Part 2 of this Act shall become effective at the last moment of December 31, 2014.
SECTION
3-2.
All
laws and parts of laws in conflict with this Act are repealed.
