House Bill 1333
By: Representative Kelley of the 16th
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 30 of Title 36 of the Official Code of Georgia Annotated, relating to
general provisions applicable to municipal corporations only, so as to provide for the
calculation of the costs of governmental affairs activities by municipalities which taxpayers
may elect not to pay; to provide for definitions; to provide for related matters; to repeal
conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 30 of Title 36 of the Official Code of Georgia Annotated, relating to general
provisions applicable to municipal corporations only, is amended by adding a new Code
section to read as follows:
<ins>"36-30-14.
(a) As used in this Code section, the term:
(1) 'Costs of governmental affairs activities' means all costs, whether incurred directly
or indirectly, associated with governmental affairs activities by a municipality, including,
but not limited to, the salaries of all officials or employees of the municipality whose
jobs involve governmental affairs activities; payments to outside contractors who engage
</ins>
<ins>in governmental affairs activities on behalf of the municipality; dues paid to
organizations which engage in governmental affairs activities on behalf of such
municipality individually or as a part of a larger group of municipalities; supplies and
materials used in governmental affairs activities; and similar expenses.
(2) 'Governmental affairs activities' means all functions and actions undertaken, directly
or indirectly, to support or oppose governmental action by another governmental entity
at the federal, state, county, municipal, or local level or to influence the actions or
decisions of officials of another governmental entity at the federal, state, county,
municipal, or local level.
(b) Each municipality shall calculate the costs of governmental affairs activities for each
fiscal year for such municipality and shall separately itemize such costs on each ad
valorem tax bill issued by such municipality on a pro rata basis for each tax parcel based
upon the assessed value of the tax parcel as a percentage of all assessed property in such
municipality. Such amount shall be optional for the taxpayer to pay and the tax bill shall
notify the taxpayer that the taxpayer may deduct such amount from the total tax due and
pay only the remaining amount of taxes due. The tax bill shall be designed in such a way
that the taxpayer may conveniently deduct such optional amount from the total tax due and
pay only the remaining amount of the taxes owed. The taxpayer shall not be penalized in
any way for deducting such pro rata costs of such municipality's governmental affairs
activities."
</ins> SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.