SB342: SB342 Emergency Communications Authority; increase in the percentage of all 9-1-1 charges to be remitted to the Peace Officers' Annuity and Benefit Fund; provide

25 LC 56 0348 Senate Bill 342 By: Senators Albers of the 56th and Robertson of the 29th A BILL TO BE ENTITLED AN ACT To amend Article 12 of Chapter 3 of Title 38, Chapter 2 of Titl e 40, Part 4 of Article 2 of1 Chapter 5 of Title 46, Title 47, and Chapter 11 of Title 48 of the Official Code of Georgia2 Annotated, relating to the Emergency Communications Authority, registration and licensing3 of motor vehicles, emergency telephone number 9-1-1 system, retirement and pensions, and4 taxes on tobacco and vaping products, respectively, so as to pr ovide for an increase in the5 percentage of all 9-1-1 charges to be remitted to the Peace Off icers' Annuity and Benefit6 Fund; to provide for a percentage of all 9-1-1 charges to be re mitted to the Georgia7 Firefighters' Pension Fund; to dedicate a portion of the state funds derived from motor8 vehicle registrations to the Peace Officers' Annuity and Benefi t Fund and the Georgia9 Firefighters' Pension Fund for the benefit of their membership as authorized and subject to10 the conditions imposed by Article III, Section IX, Paragraph VI (r) of the Constitution of11 Georgia; to increase vehicle registration fees for such purpose; to provide for appropriations;12 to provide for annual accounting; to provide for a $1.00 increase in the monthly 9-1-1 charge13 assessed by local governments; to provide for a $1.00 increase in the monthly wireless14 enhanced 9-1-1 charge assessed by local governments; to provide for a $1.00 increase in the15 prepaid 9-1-1 charge assessed by local governments; to provide for a dues increase for16 members of the Georgia Firefighters' Pension Fund; to provide for such dues to be paid by17 a member's employer instead of such member; to provide for a dues increase for members18 S. B. 342 - 1 - 25 LC 56 0348 of the Peace Officers' Annuity and Benefit Fund; to provide for such dues to be paid by a19 member's employer instead of such member; to provide for certai n retirement systems to20 authorize a one-time benefit increase in excess of the current limits on such increases; to21 prohibit the refunding of dues not paid by members of certain retirement systems; to provide22 for an increase in the per pack tax on cigarettes; to provide f or legislative intent on the23 appropriation of revenue from such tax increase; to provide for compliance with24 constitutional requirements; to provide conditions for an effective date and automatic repeal;25 to provide for related matters; to repeal conflicting laws; and for other purposes.26 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:27 SECTION 1.28 Article 12 of Chapter 3 of Title 38 of the Official Code of Georgia Annotated, relating to the29 Emergency Communications Authority, is amended by revising Code Section 38-3-188,30 relating to retention of funds by Department of Revenue and payments to local governments,31 as follows:32 "38-3-188.33 (a) The Department of Revenue shall retain and remit from the total amount of funds34 collected by it from charges imposed pursuant to subsection (a) of Code Section 38-3-18535 and pursuant to Code Section 46-5-134.2 an amount equal to 1 percent to the authority, and36 an amount equal to 0.75 20.75 percent of the total amount to the Peace Officers' Annuity37 and Benefit Fund as further provided for in Code Section 47-17-63, and an amount equal38 to 20 percent of the total amount to the Georgia Firefighters' Pension Fund as further39 provided for in Code Section 47-7-62.40 (b) Except for the amounts retained by the authority, Departme nt of Revenue, Peace41 Officers' Annuity and Benefit Fund, and service suppliers pursu ant to Code Sections42 38-3-186 and 46-5-134 and this Code section, the remainder of t he charges remitted by43 S. B. 342 - 2 - 25 LC 56 0348 service suppliers shall be paid by the Department of Revenue to each local government on44 a pro rata basis based on the remitted amounts attributable to each such local government45 reported by service suppliers in the reports required by subsec tion (b) of Code Section46 38-3-185. Such payments shall be made by the Department of Rev enue to such local47 governments not later than 30 days following the date charges must be remitted by service48 suppliers to the Department of Revenue pursuant to subsection ( a ) o f C o d e S e c t i o n49 38-3-185. Under no circumstances shall such payments be, or be deemed to be, revenues50 of the state and such payments shall not be subject to or available for appropriation by the51 state for any purpose."52 SECTION 2.53 Chapter 2 of Title 40 of the Official Code of Georgia Annotated, relating to registration and54 licensing of motor vehicles, is amended in Code Section 40-2-151, relating to annual license55 fees for operation of vehicles, fee for permanent licensing of certain trailers, and fee for new56 passenger car with paid title ad valorem taxes, by adding a new subsection to read as follows:57 "(d)(1) Any fee required by this Code section shall include an additional assessment58 of $9.11.59 (2)(A) Under the authority granted and subject to the conditions imposed by Article III,60 Section IX, Paragraph VI(r) of the Constitution of Georgia, for the period beginning on61 July 1, 2026, and ending on June 30, 2034:62 (i) Five dollars of each assessment remitted to the state and deposited in the general63 fund of the state treasury pursuant to this subsection shall be annually appropriated64 to the Peace Officers' Annuity and Benefit Fund established in Chapter 17 of Title 4765 and such funds shall not lapse as otherwise required by Article III, Section IX,66 Paragraph IV(c) of the Constitution of Georgia. Each annual appropriation shall be67 made through the general appropriations Act and shall include a ll funds dedicated68 pursuant to this division during the most recently completed fiscal year; and69 S. B. 342 - 3 - 25 LC 56 0348 (ii) Four dollars and eleven cents of each assessment remitted to the state and70 deposited in the general fund of the state treasury pursuant to this subsection shall be71 annually appropriated to the Georgia Firefighters' Pension Fund established in72 Chapter 7 of Title 47 and such funds shall not lapse as otherwi se required by73 Article III, Section IX, Paragraph IV(c) of the Constitution of Georgia. Each annual74 appropriation shall be made through the general appropriations Act and shall include75 all funds dedicated pursuant to this division during the most recently completed fiscal76 year.77 (B)(i) The funds received by the Peace Officers' Annuity and Benefit Fund shall be78 dedicated and used for the sole purpose of supporting the benef its paid to members79 of the Peace Officers' Annuity and Benefit Fund.80 (ii) The funds received by Georgia Firefighters' Pension Fund shall be dedicated and81 used for the sole purpose of supporting the benefits paid to members of the Georgia82 Firefighters' Pension Fund.83 (C)(i) The Board of Commissioners of the Peace Officers' Annuity and Benefit Fund84 shall prepare an accounting of the funds received and expended pursuant to this85 paragraph during the most recently completed fiscal year. Such accounting shall be86 provided to the Office of Planning and Budget, the House Budget and Research87 Office, and the Senate Budget and Evaluation Office by January 1 of each year.88 (ii) The Board of Trustees of the Georgia Firefighters' Pension Fund shall prepare an89 accounting of the funds received and expended pursuant to this paragraph during the90 most recently completed fiscal year. Such accounting shall be provided to the Office91 of Planning and Budget, the House Budget and Research Office, a nd the Senate92 Budget and Evaluation Office by January 1 of each year."93 S. B. 342 - 4 - 25 LC 56 0348 SECTION 3.94 Part 4 of Article 2 of Chapter 5 of Title 46 of the Official Co de of Georgia Annotated,95 relating to emergency telephone number 9-1-1 system, is amended in Code Section 46-5-134,96 relating to billing of subscribers, liability of subscriber for service charge, taxes on service,97 establishment of Emergency Telephone System Fund, cost recovery fee, records, and use of98 funds, by revising subsection (a) as follows:99 "(a)(1)(A)(i) Unless exempt, the telephone subscriber of any telephone service shall100 be billed for the monthly 9-1-1 charge, if any, imposed with respect to such telephone101 service by the service supplier. Such Beginning on July 1, 2026, such 9-1-1 charge102 shall be $1.50 $2.50 per month per telephone service provided to the telephone103 subscriber except as reduced pursuant to paragraph (4) of subsection (d) of this Code104 section.105 (ii) In computing the amount due under this subsection, the number of 9-1-1 charges106 a telephone subscriber shall be assessed shall not exceed the number of simultaneous107 outbound calls that can be made from voice channels the service supplier has108 activated and enabled. For telephone service that provides to multiple locations109 shared simultaneous outbound voice channel capacity configured to and capable of110 accessing a 9-1-1 system in different states, the monthly 9-1-1 charge shall be111 assessed only for the portion of such shared voice channel capa city in this state as112 identified by the service supplier's books and records. In determining the portion of113 shared capacity in this state, a service supplier may rely on, among other factors, a114 customer's certification of its allocation of capacity in this state, which may be based115 on each end user location, the total number of end users, and the number of end users116 at each end user location.117 (B) All telephone services billed to federal, state, or local governments shall be exempt118 from the 9-1-1 charge. Each service supplier shall, on behalf of the local government,119 collect the 9-1-1 charge from those telephone subscribers to wh om it provides 120 S. B. 342 - 5 - 25 LC 56 0348 telephone service in the area served by the emergency 9-1-1 sys tem. As part of its121 normal billing process, the service supplier shall collect the 9-1-1 charge for each122 month a telephone service is in service, and it shall list the 9-1-1 charge as a separate123 entry on each bill. Nothing in this Code section shall be construed to require a service124 supplier to list the 9-1-1 charge as a surcharge or separate entry on each bill. Service125 suppliers that do not list the 9-1-1 charge as a separate entry on each bill shall remit the126 9-1-1 charge for each telephone subscriber that pays the bill; provided, however, that127 this information shall be maintained in a form auditors can access. If a service supplier128 receives a partial payment for a bill from a telephone subscrib er, the service supplier129 shall apply the payment against the amount the telephone subscriber owes the service130 supplier first.131 (C) This paragraph shall not apply to wireless service or prepaid wireless service or the132 telephone subscribers or service suppliers of such services.133 (2)(A) If the governing body of a local government operates or contracts for the134 operation of a public safety answering point that is capable of providing or provides135 automatic number identification of a wireless telecommunications connection and the136 location of the base station or cell site which receives a 9-1- 1 call from a wireless137 telecommunications connection, the subscriber of a wireless tel ecommunications138 connection whose place of primary use is within the geographic area that is served by139 the local government or that would be served by the local government for the purpose140 of such a public safety answering point may be billed for the m onthly wireless 141 enhanced 9-1-1 charge, if any, imposed with respect to that connection by the wireless142 service supplier. Such Beginning on July 1, 2026, such wireless enhanced 9-1-1 charge143 shall be $1.50 $2.50 per month per wireless telecommunications connection provided144 to the telephone subscriber except as otherwise provided in paragraph (4) of subsection145 (d) of this Code section.146 S. B. 342 - 6 - 25 LC 56 0348 (B) If the governing body of a local government operates or contracts for the operation147 of an emergency 9-1-1 system which is capable of providing or p rovides automatic148 number identification and automatic location identification of a wireless149 telecommunications connection, the subscriber of a wireless tel ecommunications150 connection whose place of primary use is within the geographic area that is served by151 the local government or that would be served by the local government for the purpose152 of such an emergency 9-1-1 system may be billed for the monthly wireless153 enhanced 9-1-1 charge, if any, imposed with respect to that connection by the wireless154 service supplier. Such wireless enhanced 9-1-1 charge may not exceed the amount of155 the monthly 9-1-1 charge imposed upon other telephone subscribe rs pursuant to156 paragraph (1) of this subsection and shall be imposed on a mont hly basis for each157 wireless telecommunications connection provided to the telephone subscriber.158 (C) All wireless telecommunications connections billed to fede ral, state, or local159 governments shall be exempt from the wireless enhanced 9-1-1 charge. Each wireless160 service supplier shall, on behalf of the local government, collect the wireless enhanced161 9-1-1 charge from those telephone subscribers whose place of primary use is within the162 geographic area that is served by the local government or that would be served by the163 local government for the purpose of such an emergency 9-1-1 sys tem. As part of its164 normal billing process, the wireless service supplier shall col lect the wireless165 enhanced 9-1-1 charge for each month a wireless telecommunications connection is in166 service, and it may list the wireless enhanced 9-1-1 charge as a separate entry on each167 bill. Nothing in this Code section shall be construed to requi re a wireless service168 supplier to list the 9-1-1 charge as a separate entry on each b ill. Wireless service169 suppliers that do not list the 9-1-1 charge as a separate entry on each bill shall remit170 the 9-1-1 charge for each telephone subscriber that pays the bi ll; provided, however,171 that this information shall be maintained in a form auditors ca n access. If a wireless172 service supplier receives partial payment for a bill from a tel ephone subscriber, the173 S. B. 342 - 7 - 25 LC 56 0348 wireless service supplier shall apply the payment against the a mount the telephone174 subscriber owes the wireless service supplier first.175 (D) Notwithstanding the foregoing, the application of any 9-1- 1 service charge with176 respect to a mobile telecommunications service, as defined in 4 U.S.C. Section 124(7),177 shall be governed by the provisions of Code Section 48-8-6.178 (E) This paragraph shall not apply to prepaid wireless service or the telephone179 subscribers or service suppliers of such service."180 SECTION 4.181 Said part is further amended in Code Section 46-5-134.2, relating to prepaid wireless 9-1-1182 charge, definitions, imposition of fee by localities, collection and remission of charges, and183 distribution of funds, by revising subsection (b) as follows:184 "(b)(1) Counties and municipalities that operate a 9-1-1 public safety answering point,185 including counties and municipalities that operate multijurisdictional or regional 9-1-1186 systems or have created a joint authority pursuant to Code Sect ion 46-5-138, are187 authorized to impose by ordinance or resolution a prepaid wirel ess 9-1-1 charge in the188 amount of $1.50 $2.50 per retail transaction. Imposition of the charge authorized by this189 Code section by a county or municipality shall be contingent upon compliance with the190 requirements of paragraph (1) of subsection (j) of this Code section. Any charge imposed191 by ordinance pursuant to this subsection prior to July 1, 2026, shall, beginning on July192 1, 2026, be in the amount of $2.50.193 (2) Where a county or municipality that operates a 9-1-1 public safety answering point194 fails to comply with the requirements of paragraph (1) of subse ction (j) of this Code195 section by December 31, 2011, on and after that date, the prepaid wireless 9-1-1 charge196 authorized by paragraph (1) of this subsection shall be imposed within the jurisdiction of197 such counties and municipalities as a state fee for state purposes."198 S. B. 342 - 8 - 25 LC 56 0348 SECTION 5.199 Title 47 of the Official Code of Georgia Annotated, relating to retirement and pensions, is200 amended in Article 2 of Chapter 7, relating to administration and management of the assets201 of the Georgia Firefighters' Pension Fund, by revising Code Sec tion 47-7-27, relating to202 power of board to grant retirement benefit increases, as follows:203 "47-7-27.204 (a) Subject to the terms and limitations of this Code section, the board of trustees is205 authorized to adopt from time to time a method or methods of providing for increases in206 the maximum monthly retirement benefit payable under Code Secti on 47-7-100 or207 47-7-102, or both, for persons theretofore or thereafter retiring under such Code sections.208 Such method shall be based upon:209 (1) The recommendation of the actuary of the board of trustees;210 (2) The maintenance of the actuarial soundness of the fund in accordance with the211 standards provided in Code Section 47-20-10 or such higher standards as may be adopted212 by the board; and213 (3) Such other factors as the board deems relevant.214 Any such increase may be uniform or may vary in accordance with the time of retirement,215 length of service, age, nature of the retirement, or such other factors as the board of trustees216 shall determine.217 (b) No increase granted pursuant to subsection (a) of this Cod e section shall become218 effective prior to July 1, 1993. Any such increase which becom es effective on July 1,219 1993, shall not exceed 3 percent of the maximum monthly retirement benefit then in effect.220 Thereafter, such increases may be authorized effective as of January 1 and July 1 of each221 year; provided, however, that no such increase shall exceed 1 1/2 percent of the maximum222 monthly retirement benefit then in effect.223 S. B. 342 - 9 - 25 LC 56 0348 (c) No increase shall be made pursuant to subsection (a) of this Code section to become224 effective within six months of the effective date of any increase in the maximum retirement225 benefit granted by the General Assembly through amendment of Code Section 47-7-100.226 (d) Notwithstanding any other provision of this Code section, between July 1, 2027, and227 July 1, 2028, the board is authorized to adopt a one-time increase in the maximum monthly228 retirement benefit payable under Article 6 of this chapter in excess of the 1 1/2 percent of229 the maximum monthly retirement benefit limit pursuant to subsec tion (b) of this Code230 section. Such one-time increase shall be authorized by the boa rd pursuant to subsection231 (a) of this Code section."232 SECTION 6.233 Said title is further amended in Article 4 of Chapter 7, relati ng to financing the Georgia234 Firefighters' Pension Fund, by revising Code Section 47-7-60, r elating to dues required of235 active members, effect of failure to pay dues in timely manner, and suspended membership,236 as follows:237 "47-7-60.238 (a) Each active member shall pay to the fund the sum of $25.00 For each active member,239 the fire department employing or enrolling such member shall pay to the fund the sum of240 $100.00 for each month of service as a firefighter or volunteer firefi ghter in a fire241 department. Such monthly payments shall be due on or before the tenth day of each month242 of service.243 (b)(1) Any active member serving before July 1, 2026, who becomes six months in244 arrears in making such payments shall be deemed a suspended member.245 (2) A suspended member may make application to the board for r einstatement as an246 active member. As a condition of such reinstatement, the applicant must pay to the fund247 a reinstatement fee of $100.00. Upon such reinstatement as an active member, such248 member shall be entitled to credit for service rendered after r einstatement. If such249 S. B. 342 - 10 - 25 LC 56 0348 member has not withdrawn the dues he or she paid to the fund pr ior to becoming a250 suspended member, then he or she shall be entitled to creditabl e service for service251 rendered prior to his or her becoming a suspended member. A suspended member who252 applies for reinstatement as an active member shall not be entitled to reinstatement unless253 at the time of such application the applicant meets the require ments set forth in Code254 Section 47-7-40.255 (c) If a suspended member who has attained the minimum service credits required for a256 normal retirement benefit under Code Section 47-7-100 is not re instated as an active257 member, then, provided that such member does not withdraw dues paid to the fund, such258 member shall be entitled to a normal retirement benefit payable under Code Section259 47-7-100. The normal retirement benefit to which such member m ay thereafter become260 entitled upon termination of service shall be calculated as of the date of the member's261 suspension from the fund, using the service credits and age the member had attained on the262 date of suspension, which shall be deemed to be the youngest age at which early retirement263 benefits may commence or such greater age as the member has act ually attained on that264 date, and the maximum monthly benefit in effect on such date of becoming a suspended265 member."266 SECTION 7.267 Said title is further amended in said article by adding a new Code section to read as follows:268 "47-7-62.269 The board, the Georgia Emergency Communications Authority, and the Department of270 Revenue shall coordinate to the extent necessary to ensure that the fund receives the271 amounts that it is owed pursuant to subsection (a) of Code Section 38-3-188."272 S. B. 342 - 11 - 25 LC 56 0348 SECTION 8.273 Said title is further amended by revising Code Section 47-7-105 , relating to refund of274 contributions upon withdrawal from the fund, as follows:275 "47-7-105.276 Upon proper application and approval of the board, any member who withdraws from the277 fund shall be paid all the moneys such individual contributed to the fund, less 5 percent.278 Any refunds granted under this Code section or any other provision of this chapter shall be279 without interest. No money contributed to the fund on behalf o f the member by a fire280 department shall be refundable."281 SECTION 9.282 Said title is further amended in Article 2 of Chapter 17, relat ing to administration and283 management of the assets of the Peace Officers' Annuity and Benefit Fund, by revising Code284 Section 47-17-26, relating to methods of providing increases in maximum benefit payable285 under Article 6 of this chapter, as follows:286 "47-17-26.287 (a) Subject to the terms and limitations of this Code section, the board of commissioners288 is authorized to adopt from time to time a method or methods of providing for increases in289 the maximum monthly retirement benefit payable under Article 6 of this chapter for290 persons theretofore or thereafter retiring under this chapter. Such method shall be based291 upon:292 (1) The recommendation of the actuary of the board of commissioners;293 (2) The maintenance of the actuarial soundness of the fund in accordance with the294 standards provided in Code Section 47-20-10 or such higher standards as may be adopted295 by the board; and296 (3) Such other factors as the board deems relevant.297 S. B. 342 - 12 - 25 LC 56 0348 Any such increase may be uniform or may vary in accordance with the time of retirement,298 length of creditable service, age, nature of the retirement, or such other factors as the board299 of commissioners shall determine.300 (b) An initial increase may be granted pursuant to subsection (a) of this Code section to301 become effective on July 1, 1993, not to exceed 3 percent of th e maximum monthly302 retirement benefit then in effect. Thereafter, such increases may be authorized effective303 as of January 1 and July 1 of each year; provided, however, tha t no such increase shall304 exceed 1 1/2 percent of the maximum monthly retirement benefit then in effect.305 (c) No increase shall be made pursuant to subsection (a) of this Code section to become306 effective within six months of the effective date of any increase in the maximum retirement307 benefit granted by the General Assembly through amendment of Code Section 47-17-80.308 (d) Notwithstanding any other provision of this Code section, between July 1, 2027, and309 July 1, 2028, the board is authorized to adopt a one-time increase in the maximum monthly310 retirement benefit payable under Article 6 of this chapter in excess of the 1 1/2 percent of311 the maximum monthly retirement benefit limit pursuant to subsec tion (b) of this Code312 section. Such one-time increase shall be authorized by the boa rd pursuant to subsection313 (a) of this Code section."314 SECTION 10.315 Said title is further amended in Article 3 of Chapter 17, relat ing to membership in and316 contributions to the Peace Officers' Annuity and Benefit Fund, by revising Code Section317 47-17-44, relating to amount of dues and deadline and minimum p eriod for payments, as318 follows:319 "47-17-44.320 (a) On and after July 1, 2021, each member shall pay monthly d ues into the fund in an321 amount to be determined annually by the board that shall be at least $25.00, but shall not322 S. B. 342 - 13 - 25 LC 56 0348 exceed $50.00. The employer of each member shall pay to the fund monthly dues in the323 amount of $100.00 for each member employed by such employer.324 (b) On and after July 1, 2024, each member shall pay monthly d ues into the fund in an325 amount to be determined annually by the board that shall be at least $35.00, but shall not326 exceed $70.00. The payment of monthly dues provided for in subsection (a) of this Code327 section shall be in addition to any other employer contribution to the fund required by this328 chapter.329 (c) The base amount of monthly dues established pursuant to this Code section shall apply330 uniformly to all members.331 (d) The board shall determine the monthly dues amount based on:332 (1) The recommendation of the actuary of the board;333 (2) The maintenance of the actuarial soundness of the fund in accordance with the334 minimum funding standards provided in Code Section 47-20-10 or such higher standards335 as may be adopted by the board; and336 (3) Such other factors as the board determines relevant.337 (e) Each month's dues shall be paid not later than the tenth day of that month. Any338 member of the fund who becomes delinquent in payment of dues by failure to pay the339 prescribed amount by the tenth of any month shall be notified of such delinquency by the340 executive director on the tenth of the following month. If payment is not received by the341 tenth of the next month, the member shall be removed from active status in the fund and342 notified by mail. Any member who is dropped for nonpayment of dues shall have six343 months from the last fully paid month to reinstate their member ship. The member shall344 pay all back dues together with a $100.00 reinstatement fee to avoid a break in service. No345 previously verified creditable service credit will be lost upon reinstatement. After the346 six-month reinstatement period has expired, credit for prior service may only be obtained347 by tendering to the board an amount equal to the full actuarial cost of such time as348 S. B. 342 - 14 - 25 LC 56 0348 calculated by the actuary for the fund only after the member ha s resumed monthly349 payments.350 (f)(d) Each member shall be required to pay such dues or have such dues paid by his or her351 employer for a minimum period of ten years, or 15 years for individuals who became352 members on or after July 1, 2010, before being eligible to receive the retirement benefits353 under this chapter."354 SECTION 11.355 Said title is further amended in Article 6 of Chapter 17, relat ing to retirement benefits and356 disability benefits, by revising Code Section 47-17-83, relatin g to refunds of membership357 dues, eligibility for reinstatement, and refunds of overpaid dues, as follows:358 "47-17-83.359 (a) Upon application of any person who is or has been a member, the board may provide360 for a refund to such person of 100 percent of all dues paid by such person for periods of361 service which qualify as creditable service under this chapter.362 (b) A member who takes a refund shall not be eligible to be reinstated to membership and363 shall not be eligible to receive credit for service rendered be fore they he or she again364 become becomes a member. After a period of at least six months after taking a refund,365 they he or she may apply for new membership, subject to other terms and condi tions set366 forth in this chapter and any lawful rules and regulations adopted by the board relating to367 membership.368 (c) The board may refund 100 percent of any overpayment of dues paid by any person for369 any period of membership service during which it is determined that such person was not370 a peace officer, and they are he or she is not entitled to credit for such period of service.371 (d) No money contributed to the fund on behalf of a member by an employer shall be372 refundable to the member."373 S. B. 342 - 15 - 25 LC 56 0348 SECTION 12.374 Chapter 11 of Title 48 of the Official Code of Georgia Annotate d, relating to taxes on375 tobacco and vaping products, is amended by revising Code Sectio n 48-11-2, relating to 376 excise tax imposed, rates for tobacco and vaping products, exem ptions, collection and377 payment, and tax separately identified, as follows:378 "48-11-2.379 (a) An excise tax, in addition to all other taxes of every kind imposed by law, is imposed380 upon the sale, receipt, purchase, possession, consumption, handling, distribution, or use of381 cigars, cigarettes, loose or smokeless tobacco, alternative nic otine products, and vapor382 products in this state at the following rates:383 (1) Little cigars: two and one-half mills each;384 (2) All cigars other than little cigars: 23 percent of the who lesale cost price, exclusive385 of any trade, cash, or other discounts or any promotion, advertising, display, or similar386 allowances;387 (3) Cigarettes: 37¢ 57¢ per pack of 20 cigarettes and a like rate, pro rata, for other size388 packages;389 (4) Loose or smokeless tobacco: 10 percent of the wholesale cost price, exclusive of any390 trade, cash, or other discounts or any promotion, advertising, display, or similar391 allowances;392 (5) Consumable vapor products in a closed system: 5¢ per fluid milliliter;393 (6) Consumable vapor products in an open system: 7 percent of the wholesale cost price,394 exclusive of any trade, cash, or other discounts or any promoti on, advertising, display,395 or similar allowances; and396 (7) Vapor devices that contain any consumable vapor product at the time of sale and397 which are not designed or intended to be reused or refilled: 7 percent of the wholesale398 cost price, exclusive of any trade, cash, or other discounts or any promotion, advertising,399 display, or similar allowances.400 S. B. 342 - 16 - 25 LC 56 0348 (b) When the retail selling price is referred to in this chapter as the basis for computing the401 tax, it is intended to mean the ordinary retail selling price o f the article to the consumer402 before adding the amount of the tax.403 (c)(1) The taxes imposed by this chapter are levied on the pur chase or use of cigars,404 cigarettes, or loose or smokeless tobacco by the state or any d epartment, institution, or405 agency of the state and by the political subdivisions of the st ate and their departments,406 institutions, and agencies. 407 (2) The taxes imposed by this chapter are not imposed on cigars, cigarettes, or loose or408 smokeless tobacco purchased exclusively for use by the patients at the Georgia War409 Veterans Home and the Georgia War Veterans Nursing Home. This paragraph shall410 stand repealed and reserved on December 31, 2029.411 (d) The taxes imposed by this chapter are not levied on cigars , cigarettes, loose or412 smokeless tobacco, alternative nicotine products, or vapor products, the purchase or use of413 which this state is prohibited from taxing under the Constitution or statutes of the United414 States.415 (e) The taxes imposed by this chapter shall be advanced and pa id by the dealer or416 distributor licensed pursuant to this chapter to the commission e r f o r d e p o s i t a n d417 distribution as provided in this chapter upon the first transaction within this state, whether418 or not the transaction involves the ultimate purchaser or consumer. The licensed dealer or419 distributor shall collect the tax on the first transaction within this state from the purchaser420 or consumer, and the purchaser or consumer shall pay the tax to the dealer or distributor. 421 The dealer or distributor shall be responsible for the collection of the tax and the payment422 of the tax to the commissioner. Whenever cigars, cigarettes, loose or smokeless tobacco,423 alternative nicotine products, or vapor products are shipped fr om outside this state to424 anyone other than a distributor, the person receiving the cigar s, cigarettes, loose or425 smokeless tobacco, alternative nicotine products, or vapor products shall be deemed to be426 a distributor and shall be responsible for the tax on the cigar s, cigarettes, loose or427 S. B. 342 - 17 - 25 LC 56 0348 smokeless tobacco, alternative nicotine products, or vapor products and the payment of the428 tax to the commissioner. No tobacco products, alternative nico tine products, or vapor429 products shall be received in, sold in, or shipped into this st ate unless lawfully obtained430 from a person licensed pursuant to this chapter or from an impo rter with a valid permit431 issued pursuant to 26 U.S.C. Section 5712.432 (f) The amount of taxes advanced and paid to the state as prov ided in this Code section433 shall be added to and collected as a part of the sales price of the cigars, cigarettes, loose or434 smokeless tobacco, alternative nicotine products, or vapor products sold or distributed. The435 amount of the tax shall be stated separately from the price of the cigars, cigarettes, loose436 or smokeless tobacco, alternative nicotine products, or vapor products.437 (g) The cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and438 vapor products tax imposed shall be collected only once upon the same cigars, cigarettes,439 loose or smokeless tobacco, alternative nicotine products, or vapor products.440 (h) It is the intent of the General Assembly that the state proceeds derived from 20¢ of the441 per pack tax on cigarettes levied pursuant to paragraph (3) of subsection (a) of this Code442 section are to be appropriated annually to fund the Georgia Firefighters' Pension Fund and443 Peace Officers' Annuity and Benefit Fund. Upon request by the chairperson of the House444 Committee on Appropriations or Senate Appropriations Committee, the department shall445 report the amount of such proceeds derived in the prior fiscal year."446 SECTION 13.447 In accordance with the requirements of Article III, Section IX, Paragraph VI(r) of the448 Constitution of Georgia, this Act shall not become law and shall stand automatically repealed449 if it does not receive the requisite two-thirds' majority vote in both the Senate and the House450 of Representatives or the amount of the funds dedicated by this Act would cause the total451 amount appropriated pursuant to such constitutional provision to equal or exceed 1 percent452 of the previous fiscal year's state revenues subject to appropriations.453 S. B. 342 - 18 - 25 LC 56 0348 SECTION 14.454 This Act shall become effective on July 1, 2026, only if it is determined to have been455 concurrently funded as provided in Chapter 20 of Title 47 of the Official Code of Georgia456 Annotated, the "Public Retirement Systems Standards Law"; other wise, this Act shall not457 become effective and shall be automatically repealed in its ent irety on July 1, 2026, as458 required by subsection (a) of Code Section 47-20-50.459 SECTION 15.460 All laws and parts of laws in conflict with this Act are repealed.461 S. B. 342 - 19 -