HB 141: Revenue and taxation; allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns

Local governments in Georgia charge occupation taxes on businesses and licensed practitioners, and current law lets them ask for tax returns or other financial records to figure out how much tax to levy, including allocating gross receipts when a business operates in more than one jurisdiction. This bill gives businesses and practitioners another option: they can choose to submit a sworn affidavit from a certified public accountant (CPA) instead of handing over tax returns or other financial information. The bill amends two sections of Georgia's occupation tax law (O.C.G.A. § 48-13-10 and § 48-13-14). One change lets any business or practitioner elect to use a CPA affidavit in place of tax returns when a local government sets the occupation tax amount. The other change applies specifically to businesses with offices in multiple jurisdictions, allowing a CPA affidavit in place of tax returns when allocating gross receipts among those jurisdictions. All conflicting laws are repealed.

• Adds a new option letting businesses and practitioners submit a certified public accountant's affidavit instead of tax returns to help local governments set occupation tax amounts.
• Amends the multi-jurisdiction gross receipts allocation rule so businesses can use a CPA affidavit instead of tax returns to allocate receipts among jurisdictions.
• Repeals any existing state or local laws that conflict with these new options.

Businesses and licensed practitioners who pay local occupation taxes, especially those operating offices in more than one Georgia jurisdiction, local governments that levy and calculate occupation taxes, and certified public accountants who would prepare the affidavits.

Businesses could avoid disclosing full tax returns to local governments by instead providing a CPA's sworn statement, potentially simplifying paperwork and protecting sensitive financial details, while local governments would need to accept these affidavits as an alternative basis for calculating occupation taxes.

• Section 1 adds subsection (i) to O.C.G.A. § 48-13-10, letting a business or practitioner elect to provide a CPA affidavit in lieu of tax returns or other financial information for occupation tax determinations.
• Section 2 revises paragraph (1) of subsection (d) in O.C.G.A. § 48-13-14, adding the same CPA affidavit option for allocating gross receipts of businesses with locations in multiple jurisdictions.
• Section 3 repeals any conflicting laws.

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 government taxation
• small business
• certified public accountants
• tax returns