Agenda Item # 5
Columbus Consolidated Government
Council Meeting
January 11, 2011
Agenda Report# 594
TO: Mayor and Councilors
SUBJECT: State of Georgia, Department of Revenue, Program to Identify
Uncollected Sales Tax Revenues
INITIATED BY: Finance Department
Recommendation: Approval is requested of a resolution authorizing participation
in the State of Georgia, Department of Revenue, Program to Identify Uncollected
Sales Tax Revenues.
Background: In partnership with the State of Georgia, Department of Revenue,
ACCG has initiated a new statewide program that will allow cities and counties
with business occupation tax permits to match their data against the state?s
sales tax registration information. This program will help cities and counties
ensure that all businesses legally required to collect sales tax in their
county are doing so and remitting the tax to the right jurisdiction.
Analysis: This program will provide a check and balance to ensure all
businesses are reporting taxes to the city and the state.
Financial Considerations: There is no cost to participate in this program.
Projected Annual Fiscal Impact Statement: The annual impact is yet to be
determined, but has the potential to generate additional revenues.
Legal Considerations: The Council of Columbus, Georgia is required to approve
this resolution to participate in the program.
Recommendations/Actions: Approve a resolution authorizing participation in the
State of Georgia, Department of Revenue, Program to Identify Uncollected Sales
Tax Revenues.
A RESOLUTION
NO. ________
A RESOLUTION TO PARTNER WITH THE GEORGIA DEPARTMENT OF REVENUE IN AN EFFORT TO
ENSURE PROPER PAYMENT OF SALES TAX.
WHEREAS, pursuant to O.C.G.A. ? 48-13-20.1, the Georgia Department of Revenue
is partnering with counties and cities to enable the Department to ensure that
businesses are properly compliant with state and local sales tax laws;
WHEREAS, counties and cities that impose an occupation tax or regulatory fee
pursuant to O.C.G.A. ? 48-13-1 et seq., may pass a resolution to participate in
this voluntary program;
WHEREAS, Columbus Consolidated Government, Muscogee County, levies an
occupation tax and/or regulatory fee pursuant to O.C.G.A. ? 48-13-1 et seq.; and
WHEREAS, the Columbus Consolidated Government Council desires to have Columbus
Consolidated Government, Muscogee County, participate in this voluntary program.
NOW, THEREFORE BE IT RESOLVED by the Columbus Consolidated Government Council
that Columbus Consolidated Government, Muscogee County, will participate in the
Georgia Department of Revenue?s program to verify that businesses paying
occupation taxes and regulatory fees are also paying their state and local
sales tax.
BE IT FURTHER RESOLVED that, upon adoption of this Resolution, any person who
performs any business, occupation or profession subject to an occupation tax or
regulatory fee under O.C.G.A. ? 48-13-1 et seq. is required to provide the
City/County the following information when paying their occupation tax or
regulatory fee:
The legal name of the business;
Any associated trade names for the business;
The mailing address for the business;
The actual physical address of each location of the business, if it is
different than the mailing address;
NAICS ? North American Industry Classification System Code; and
The sales and use tax identification number assigned to the business by the
Georgia Department of Revenue, if the business is required by law to have such
a number.
BE IT FURTHER RESOLVED that the City/County will provide written notice to all
persons subject to occupation tax or regulatory fees and that:
This information will be turned over to the Georgia Department of Revenue; or
If the person refuses or fails to provide the required information, the
City/County will notify the Georgia Department of Revenue of this fact.
BE IT FURTHER RESOLVED that, within thirty (30) days after receiving the
payment of occupation taxes or regulatory fees under O.C.G.A. ? 48-13-20, the
City/County will electronically submit the information received from each
business, to the Georgia Department of Revenue.
BE IT FURTHER RESOLVED that a copy of this executed Resolution will be
immediately transmitted to the Commissioner of the Georgia Department of
Revenue.
Introduced at a regular meeting of the Council of Columbus, Georgia, held on
the 11th day of January, 2011, and adopted at said meeting by the affirmative
vote of _____________members of said council.
Councilor Allen voting __________.
Councilor Baker voting __________.
Councilor Barnes voting __________.
Councilor Davis voting .
Councilor Henderson voting __________.
Councilor Huff voting __________.
Councilor McDaniel voting __________.
Councilor Thomas voting __________.
Councilor Turner Pugh voting __________.
Councilor Woodson voting __________.
___________________________________ _____________________________
Tiny B. Washington, Clerk of Council Teresa Pike Tomlinson, Mayor
Attachments
No attachments for this document.