HB141: HB141 Revenue and taxation; allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns

Under current Georgia law, local governments determine a business's or practitioner's occupation tax (a local tax on doing business, sometimes called a business license tax) partly by reviewing tax returns or other financial information the business submits. This bill changes O.C.G.A. § 48-13-10 and § 48-13-14 to give businesses and practitioners another option. Section 1 adds language letting a business or practitioner choose to give local governments an affidavit from a certified public accountant instead of tax returns or other financial records, to help the local government set the occupation tax amount. Section 2 makes the same change to the part of the law covering businesses or practitioners with offices in more than one jurisdiction, allowing a CPA affidavit in place of tax returns when allocating gross receipts among those jurisdictions. Section 3 repeals any conflicting laws.

• Adds a new option letting a business or practitioner submit a certified public accountant's affidavit instead of tax returns to help set occupation tax amounts (Section 1, O.C.G.A. § 48-13-10).
• Revises the rule for businesses or practitioners with offices in multiple local jurisdictions, allowing a CPA affidavit instead of tax returns when allocating gross receipts among those jurisdictions (Section 2, O.C.G.A. § 48-13-14).
• Repeals any existing laws that conflict with these changes (Section 3).

Georgia businesses and self-employed practitioners who pay local occupation taxes, especially those with offices in more than one city or county, along with the local governments and tax officials who assess those taxes and the certified public accountants who would prepare the affidavits.

Businesses and practitioners could avoid handing over full tax returns to local tax officials and instead rely on a CPA's sworn statement, which may simplify compliance and protect some financial details, while local governments would need to accept this alternative form of documentation when calculating occupation taxes.

• Section 1 amends O.C.G.A. § 48-13-10 by adding subsection (i), letting a business or practitioner elect to provide a CPA affidavit in lieu of tax returns or other financial information used to determine occupation tax amounts.
• Section 2 amends O.C.G.A. § 48-13-14(d)(1), which governs businesses or practitioners operating in more than one jurisdiction, to allow a CPA affidavit instead of tax returns when providing financial information needed to allocate gross receipts.
• Section 3 repeals all conflicting laws, a standard clause clearing away any prior statutes inconsistent with the new provisions.

1. 2026-05-11Effective Date 2026-07-01
2. 2026-05-11Act 435
3. 2026-05-11House Date Signed by Governor (House)
4. 2026-04-10House Sent to Governor (House)
5. 2026-04-02Senate Passed/Adopted (Senate)
6. 2026-04-02Senate Third Read (Senate)
7. 2026-04-02Senate Taken from Table (Senate)
8. 2026-03-31Senate Tabled (Senate)

• Martin Momtahan (R, HD-017)Primary sponsor
• Trey Kelley (R, HD-016)
• Mandi Ballinger (R, HD-023)
• Charles Cannon (R, HD-172)
• Brent Cox (R, HD-028)
• Noel Williams (R, HD-148)
• Jason Anavitarte (R, SD-031)

1. PassedHouse voteMarch 3, 2025

   158 yea, 16 nay (1 not voting, 5 absent)

   Passage: House Vote #144

2. PassedSenate voteApril 2, 2025

   31 yea, 24 nay (0 not voting, 1 absent)

   Motion To Engross: Sb 214, Hb 66, Hb 79, Hb 129, Hb 134, Hb 141, Hb 370, Hb 397, Hb 445, Hb 463, Hb 532, Hb 586, Hb 652: Senate Vote #383

3. PassedSenate voteMarch 27, 2026

   26 yea, 22 nay (3 not voting, 3 absent)

   Motion To Table Remaining Legislation On The Rules Calendar: Senate Vote #835

4. PassedSenate voteApril 2, 2026

   51 yea, 0 nay (2 not voting, 1 absent)

   Passage: Senate Vote #976

• occupation tax
• local business taxes
• certified public accountants
• tax filing requirements