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 Title 40, Part 4 of Article 2 of
Chapter 5 of Title 46, Title 47, and Chapter 11 of Title 48 of the Official Code of Georgia
Annotated, relating to the Emergency Communications Authority, registration and licensing
of motor vehicles, emergency telephone number 9-1-1 system, retirement and pensions, and
taxes on tobacco and vaping products, respectively, so as to provide for an increase in the
percentage of all 9-1-1 charges to be remitted to the Peace Officers' Annuity and Benefit
Fund; to provide for a percentage of all 9-1-1 charges to be remitted to the Georgia
Firefighters' Pension Fund; to dedicate a portion of the state funds derived from motor
vehicle registrations to the Peace Officers' Annuity and Benefit Fund and the Georgia
Firefighters' Pension Fund for the benefit of their membership as authorized and subject to
the conditions imposed by Article III, Section IX, Paragraph VI(r) of the Constitution of
Georgia; to increase vehicle registration fees for such purpose; to provide for appropriations;
to provide for annual accounting; to provide for a $1.00 increase in the monthly 9-1-1 charge
assessed by local governments; to provide for a $1.00 increase in the monthly wireless
enhanced 9-1-1 charge assessed by local governments; to provide for a $1.00 increase in the
prepaid 9-1-1 charge assessed by local governments; to provide for a dues increase for
members of the Georgia Firefighters' Pension Fund; to provide for such dues to be paid by
a member's employer instead of such member; to provide for a dues increase for members
of the Peace Officers' Annuity and Benefit Fund; to provide for such dues to be paid by a
member's employer instead of such member; to provide for certain retirement systems to
authorize a one-time benefit increase in excess of the current limits on such increases; to
prohibit the refunding of dues not paid by members of certain retirement systems; to provide
for an increase in the per pack tax on cigarettes; to provide for legislative intent on the
appropriation of revenue from such tax increase; to provide for compliance with
constitutional requirements; to provide conditions for an effective date and automatic repeal;
to provide for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Article 12 of Chapter 3 of Title 38 of the Official Code of Georgia Annotated, relating to the
Emergency Communications Authority, is amended by revising Code Section 38-3-188,
relating to retention of funds by Department of Revenue and payments to local governments,
as follows:
"38-3-188.
(a) The Department of Revenue shall retain and remit from the total amount of funds
collected by it from charges imposed pursuant to subsection (a) of Code Section 38-3-185
and pursuant to Code Section 46-5-134.2 an amount equal to 1 percent to the authority, <del>and
</del> an amount equal to <del>0.75</del> <ins>20.75</ins> percent of the total amount to the Peace Officers' Annuity
and Benefit Fund as further provided for in Code Section 47-17-63, <ins>and an amount equal
to 20 percent of the total amount to the Georgia Firefighters' Pension Fund as further
provided for in Code Section 47-7-62.
</ins> (b) Except for the amounts retained by the authority, Department of Revenue, Peace
Officers' Annuity and Benefit Fund, and service suppliers pursuant to Code Sections
38-3-186 and 46-5-134 and this Code section, the remainder of the charges remitted by
service suppliers shall be paid by the Department of Revenue to each local government on
a pro rata basis based on the remitted amounts attributable to each such local government
reported by service suppliers in the reports required by subsection (b) of Code Section
38-3-185. Such payments shall be made by the Department of Revenue to such local
governments not later than 30 days following the date charges must be remitted by service
suppliers to the Department of Revenue pursuant to subsection (a) of Code Section
38-3-185. Under no circumstances shall such payments be, or be deemed to be, revenues
of the state and such payments shall not be subject to or available for appropriation by the
state for any purpose."
SECTION 2.
Chapter 2 of Title 40 of the Official Code of Georgia Annotated, relating to registration and
licensing of motor vehicles, is amended in Code Section 40-2-151, relating to annual license
fees for operation of vehicles, fee for permanent licensing of certain trailers, and fee for new
passenger car with paid title ad valorem taxes, by adding a new subsection to read as follows:
<ins>"(d)(1) Any fee required by this Code section shall include an additional assessment
of $9.11.
(2)(A) Under the authority granted and subject to the conditions imposed by Article III,
Section IX, Paragraph VI(r) of the Constitution of Georgia, for the period beginning on
July 1, 2026, and ending on June 30, 2034:
(i) Five dollars of each assessment remitted to the state and deposited in the general
fund of the state treasury pursuant to this subsection shall be annually appropriated
to the Peace Officers' Annuity and Benefit Fund established in Chapter 17 of Title 47
and such funds shall not lapse as otherwise required by Article III, Section IX,
Paragraph IV(c) of the Constitution of Georgia. Each annual appropriation shall be
made through the general appropriations Act and shall include all funds dedicated
pursuant to this division during the most recently completed fiscal year; and
</ins>
<ins>(ii) Four dollars and eleven cents of each assessment remitted to the state and
deposited in the general fund of the state treasury pursuant to this subsection shall be
annually appropriated to the Georgia Firefighters' Pension Fund established in
Chapter 7 of Title 47 and such funds shall not lapse as otherwise required by
Article III, Section IX, Paragraph IV(c) of the Constitution of Georgia. Each annual
appropriation shall be made through the general appropriations Act and shall include
all funds dedicated pursuant to this division during the most recently completed fiscal
year.
(B)(i) The funds received by the Peace Officers' Annuity and Benefit Fund shall be
dedicated and used for the sole purpose of supporting the benefits paid to members
of the Peace Officers' Annuity and Benefit Fund.
(ii) The funds received by Georgia Firefighters' Pension Fund shall be dedicated and
used for the sole purpose of supporting the benefits paid to members of the Georgia
Firefighters' Pension Fund.
(C)(i) The Board of Commissioners of the Peace Officers' Annuity and Benefit Fund
shall prepare an accounting of the funds received and expended pursuant to this
paragraph during the most recently completed fiscal year. Such accounting shall be
provided to the Office of Planning and Budget, the House Budget and Research
Office, and the Senate Budget and Evaluation Office by January 1 of each year.
(ii) The Board of Trustees of the Georgia Firefighters' Pension Fund shall prepare an
accounting of the funds received and expended pursuant to this paragraph during the
most recently completed fiscal year. Such accounting shall be provided to the Office
of Planning and Budget, the House Budget and Research Office, and the Senate
Budget and Evaluation Office by January 1 of each year."
</ins>
SECTION 3.
Part 4 of Article 2 of Chapter 5 of Title 46 of the Official Code of Georgia Annotated,
relating to emergency telephone number 9-1-1 system, is amended in Code Section 46-5-134,
relating to billing of subscribers, liability of subscriber for service charge, taxes on service,
establishment of Emergency Telephone System Fund, cost recovery fee, records, and use of
funds, by revising subsection (a) as follows:
"(a)(1)(A)(i) Unless exempt, the telephone subscriber of any telephone service shall
be billed for the monthly 9-1-1 charge, if any, imposed with respect to such telephone
service by the service supplier. <del>Such</del> <ins>Beginning on July 1, 2026, such</ins> 9-1-1 charge
shall be <del>$1.50</del> <ins>$2.50</ins> per month per telephone service provided to the telephone
subscriber except as reduced pursuant to paragraph (4) of subsection (d) of this Code
section.
(ii) In computing the amount due under this subsection, the number of 9-1-1 charges
a telephone subscriber shall be assessed shall not exceed the number of simultaneous
outbound calls that can be made from voice channels the service supplier has
activated and enabled. For telephone service that provides to multiple locations
shared simultaneous outbound voice channel capacity configured to and capable of
accessing a 9-1-1 system in different states, the monthly 9-1-1 charge shall be
assessed only for the portion of such shared voice channel capacity in this state as
identified by the service supplier's books and records. In determining the portion of
shared capacity in this state, a service supplier may rely on, among other factors, a
customer's certification of its allocation of capacity in this state, which may be based
on each end user location, the total number of end users, and the number of end users
at each end user location.
(B) All telephone services billed to federal, state, or local governments shall be exempt
from the 9-1-1 charge. Each service supplier shall, on behalf of the local government,
collect the 9-1-1 charge from those telephone subscribers to whom it provides
telephone service in the area served by the emergency 9-1-1 system. As part of its
normal billing process, the service supplier shall collect the 9-1-1 charge for each
month a telephone service is in service, and it shall list the 9-1-1 charge as a separate
entry on each bill. Nothing in this Code section shall be construed to require a service
supplier to list the 9-1-1 charge as a surcharge or separate entry on each bill. Service
suppliers that do not list the 9-1-1 charge as a separate entry on each bill shall remit the
9-1-1 charge for each telephone subscriber that pays the bill; provided, however, that
this information shall be maintained in a form auditors can access. If a service supplier
receives a partial payment for a bill from a telephone subscriber, the service supplier
shall apply the payment against the amount the telephone subscriber owes the service
supplier first.
(C) This paragraph shall not apply to wireless service or prepaid wireless service or the
telephone subscribers or service suppliers of such services.
(2)(A) If the governing body of a local government operates or contracts for the
operation of a public safety answering point that is capable of providing or provides
automatic number identification of a wireless telecommunications connection and the
location of the base station or cell site which receives a 9-1-1 call from a wireless
telecommunications connection, the subscriber of a wireless telecommunications
connection whose place of primary use is within the geographic area that is served by
the local government or that would be served by the local government for the purpose
of such a public safety answering point may be billed for the monthly wireless
enhanced 9-1-1 charge, if any, imposed with respect to that connection by the wireless
service supplier. <del>Such</del> <ins>Beginning on July 1, 2026, such</ins> wireless enhanced 9-1-1 charge
shall be <del>$1.50</del> <ins>$2.50</ins> per month per wireless telecommunications connection provided
to the telephone subscriber except as otherwise provided in paragraph (4) of subsection
(d) of this Code section.
(B) If the governing body of a local government operates or contracts for the operation
of an emergency 9-1-1 system which is capable of providing or provides automatic
number identification and automatic location identification of a wireless
telecommunications connection, the subscriber of a wireless telecommunications
connection whose place of primary use is within the geographic area that is served by
the local government or that would be served by the local government for the purpose
of such an emergency 9-1-1 system may be billed for the monthly wireless
enhanced 9-1-1 charge, if any, imposed with respect to that connection by the wireless
service supplier. Such wireless enhanced 9-1-1 charge may not exceed the amount of
the monthly 9-1-1 charge imposed upon other telephone subscribers pursuant to
paragraph (1) of this subsection and shall be imposed on a monthly basis for each
wireless telecommunications connection provided to the telephone subscriber.
(C) All wireless telecommunications connections billed to federal, state, or local
governments shall be exempt from the wireless enhanced 9-1-1 charge. Each wireless
service supplier shall, on behalf of the local government, collect the wireless enhanced
9-1-1 charge from those telephone subscribers whose place of primary use is within the
geographic area that is served by the local government or that would be served by the
local government for the purpose of such an emergency 9-1-1 system. As part of its
normal billing process, the wireless service supplier shall collect the wireless
enhanced 9-1-1 charge for each month a wireless telecommunications connection is in
service, and it may list the wireless enhanced 9-1-1 charge as a separate entry on each
bill. Nothing in this Code section shall be construed to require a wireless service
supplier to list the 9-1-1 charge as a separate entry on each bill. Wireless service
suppliers that do not list the 9-1-1 charge as a separate entry on each bill shall remit
the 9-1-1 charge for each telephone subscriber that pays the bill; provided, however,
that this information shall be maintained in a form auditors can access. If a wireless
service supplier receives partial payment for a bill from a telephone subscriber, the
wireless service supplier shall apply the payment against the amount the telephone
subscriber owes the wireless service supplier first.
(D) Notwithstanding the foregoing, the application of any 9-1-1 service charge with
respect to a mobile telecommunications service, as defined in 4 U.S.C. Section 124(7),
shall be governed by the provisions of Code Section 48-8-6.
(E) This paragraph shall not apply to prepaid wireless service or the telephone
subscribers or service suppliers of such service."
SECTION 4.
Said part is further amended in Code Section 46-5-134.2, relating to prepaid wireless 9-1-1
charge, definitions, imposition of fee by localities, collection and remission of charges, and
distribution of funds, by revising subsection (b) as follows:
"(b)(1) Counties and municipalities that operate a 9-1-1 public safety answering point,
including counties and municipalities that operate multijurisdictional or regional 9-1-1
systems or have created a joint authority pursuant to Code Section 46-5-138, are
authorized to impose by ordinance or resolution a prepaid wireless 9-1-1 charge in the
amount of <del>$1.50</del> <ins>$2.50</ins> per retail transaction. Imposition of the charge authorized by this
Code section by a county or municipality shall be contingent upon compliance with the
requirements of paragraph (1) of subsection (j) of this Code section. <ins>Any charge imposed
by ordinance pursuant to this subsection prior to July 1, 2026, shall, beginning on July
1, 2026, be in the amount of $2.50.
</ins> (2) Where a county or municipality that operates a 9-1-1 public safety answering point
fails to comply with the requirements of paragraph (1) of subsection (j) of this Code
section by December 31, 2011, on and after that date, the prepaid wireless 9-1-1 charge
authorized by paragraph (1) of this subsection shall be imposed within the jurisdiction of
such counties and municipalities as a state fee for state purposes."
SECTION 5.
Title 47 of the Official Code of Georgia Annotated, relating to retirement and pensions, is
amended in Article 2 of Chapter 7, relating to administration and management of the assets
of the Georgia Firefighters' Pension Fund, by revising Code Section 47-7-27, relating to
power of board to grant retirement benefit increases, as follows:
"47-7-27.
(a) Subject to the terms and limitations of this Code section, the board of trustees is
authorized to adopt from time to time a method or methods of providing for increases in
the maximum monthly retirement benefit payable under Code Section 47-7-100 or
47-7-102, or both, for persons theretofore or thereafter retiring under such Code sections.
Such method shall be based upon:
(1) The recommendation of the actuary of the board of trustees;
(2) The maintenance of the actuarial soundness of the fund in accordance with the
standards provided in Code Section 47-20-10 or such higher standards as may be adopted
by the board; and
(3) Such other factors as the board deems relevant.
Any such increase may be uniform or may vary in accordance with the time of retirement,
length of service, age, nature of the retirement, or such other factors as the board of trustees
shall determine.
(b) No increase granted pursuant to subsection (a) of this Code section shall become
effective prior to July 1, 1993. Any such increase which becomes effective on July 1,
1993, shall not exceed 3 percent of the maximum monthly retirement benefit then in effect.
Thereafter, such increases may be authorized effective as of January 1 and July 1 of each
year; provided, however, that no such increase shall exceed 1 1/2 percent of the maximum
monthly retirement benefit then in effect.
(c) No increase shall be made pursuant to subsection (a) of this Code section to become
effective within six months of the effective date of any increase in the maximum retirement
benefit granted by the General Assembly through amendment of Code Section 47-7-100.
<ins>(d) Notwithstanding any other provision of this Code section, between July 1, 2027, and
July 1, 2028, the board is authorized to adopt a one-time increase in the maximum monthly
retirement benefit payable under Article 6 of this chapter in excess of the 1 1/2 percent of
the maximum monthly retirement benefit limit pursuant to subsection (b) of this Code
section. Such one-time increase shall be authorized by the board pursuant to subsection
(a) of this Code section."
</ins> SECTION 6.
Said title is further amended in Article 4 of Chapter 7, relating to financing the Georgia
Firefighters' Pension Fund, by revising Code Section 47-7-60, relating to dues required of
active members, effect of failure to pay dues in timely manner, and suspended membership,
as follows:
"47-7-60.
(a) <del>Each active member shall pay to the fund the sum of $25.00</del> <ins>For each active member,
the fire department employing or enrolling such member shall pay to the fund the sum of
$100.00</ins> for each month of service as a firefighter or volunteer firefighter in a fire
department. Such monthly payments shall be due on or before the tenth day of each month
of service.
(b)(1) Any active member <ins>serving before July 1, 2026,</ins> who becomes six months in
arrears in making such payments shall be deemed a suspended member.
(2) A suspended member may make application to the board for reinstatement as an
active member. As a condition of such reinstatement, the applicant must pay to the fund
a reinstatement fee of $100.00. Upon such reinstatement as an active member, such
member shall be entitled to credit for service rendered after reinstatement. If such
member has not withdrawn the dues he or she paid to the fund prior to becoming a
suspended member, then he or she shall be entitled to creditable service for service
rendered prior to his or her becoming a suspended member. A suspended member who
applies for reinstatement as an active member shall not be entitled to reinstatement unless
at the time of such application the applicant meets the requirements set forth in Code
Section 47-7-40.
(c) If a suspended member who has attained the minimum service credits required for a
normal retirement benefit under Code Section 47-7-100 is not reinstated as an active
member, then, provided that such member does not withdraw dues paid to the fund, such
member shall be entitled to a normal retirement benefit payable under Code Section
47-7-100. The normal retirement benefit to which such member may thereafter become
entitled upon termination of service shall be calculated as of the date of the member's
suspension from the fund, using the service credits and age the member had attained on the
date of suspension, which shall be deemed to be the youngest age at which early retirement
benefits may commence or such greater age as the member has actually attained on that
date, and the maximum monthly benefit in effect on such date of becoming a suspended
member."
SECTION 7.
Said title is further amended in said article by adding a new Code section to read as follows:
<ins>"47-7-62.
The board, the Georgia Emergency Communications Authority, and the Department of
Revenue shall coordinate to the extent necessary to ensure that the fund receives the
amounts that it is owed pursuant to subsection (a) of Code Section 38-3-188."
</ins>
SECTION 8.
Said title is further amended by revising Code Section 47-7-105, relating to refund of
contributions upon withdrawal from the fund, as follows:
"47-7-105.
Upon proper application and approval of the board, any member who withdraws from the
fund shall be paid all the moneys such individual contributed to the fund, less 5 percent.
Any refunds granted under this Code section or any other provision of this chapter shall be
without interest. <ins>No money contributed to the fund on behalf of the member by a fire
department shall be refundable."
</ins> SECTION 9.
Said title is further amended in Article 2 of Chapter 17, relating to administration and
management of the assets of the Peace Officers' Annuity and Benefit Fund, by revising Code
Section 47-17-26, relating to methods of providing increases in maximum benefit payable
under Article 6 of this chapter, as follows:
"47-17-26.
(a) Subject to the terms and limitations of this Code section, the board of commissioners
is authorized to adopt from time to time a method or methods of providing for increases in
the maximum monthly retirement benefit payable under Article 6 of this chapter for
persons theretofore or thereafter retiring under this chapter. Such method shall be based
upon:
(1) The recommendation of the actuary of the board of commissioners;
(2) The maintenance of the actuarial soundness of the fund in accordance with the
standards provided in Code Section 47-20-10 or such higher standards as may be adopted
by the board; and
(3) Such other factors as the board deems relevant.
Any such increase may be uniform or may vary in accordance with the time of retirement,
length of creditable service, age, nature of the retirement, or such other factors as the board
of commissioners shall determine.
(b) An initial increase may be granted pursuant to subsection (a) of this Code section to
become effective on July 1, 1993, not to exceed 3 percent of the maximum monthly
retirement benefit then in effect. Thereafter, such increases may be authorized effective
as of January 1 and July 1 of each year; provided, however, that no such increase shall
exceed 1 1/2 percent of the maximum monthly retirement benefit then in effect.
(c) No increase shall be made pursuant to subsection (a) of this Code section to become
effective within six months of the effective date of any increase in the maximum retirement
benefit granted by the General Assembly through amendment of Code Section 47-17-80.
<ins>(d) Notwithstanding any other provision of this Code section, between July 1, 2027, and
July 1, 2028, the board is authorized to adopt a one-time increase in the maximum monthly
retirement benefit payable under Article 6 of this chapter in excess of the 1 1/2 percent of
the maximum monthly retirement benefit limit pursuant to subsection (b) of this Code
section. Such one-time increase shall be authorized by the board pursuant to subsection
(a) of this Code section."
</ins> SECTION 10.
Said title is further amended in Article 3 of Chapter 17, relating to membership in and
contributions to the Peace Officers' Annuity and Benefit Fund, by revising Code Section
47-17-44, relating to amount of dues and deadline and minimum period for payments, as
follows:
"47-17-44.
(a) <del>On and after July 1, 2021, each member shall pay monthly dues into the fund in an
amount to be determined annually by the board that shall be at least $25.00, but shall not
</del>
<del>exceed $50.00.</del> <ins>The employer of each member shall pay to the fund monthly dues in the
amount of $100.00 for each member employed by such employer.
</ins> (b) <del>On and after July 1, 2024, each member shall pay monthly dues into the fund in an
amount to be determined annually by the board that shall be at least $35.00, but shall not
exceed $70.00.</del> <ins>The payment of monthly dues provided for in subsection (a) of this Code
section shall be in addition to any other employer contribution to the fund required by this
chapter.
</ins> (c) <del>The base amount of monthly dues established pursuant to this Code section shall apply
uniformly to all members.
(d) The board shall determine the monthly dues amount based on:
(1) The recommendation of the actuary of the board;
(2) The maintenance of the actuarial soundness of the fund in accordance with the
minimum funding standards provided in Code Section 47-20-10 or such higher standards
as may be adopted by the board; and
(3) Such other factors as the board determines relevant.
(e)</del> Each month's dues shall be paid not later than the tenth day of that month. <del>Any
member of the fund who becomes delinquent in payment of dues by failure to pay the
prescribed amount by the tenth of any month shall be notified of such delinquency by the
executive director on the tenth of the following month. If payment is not received by the
tenth of the next month, the member shall be removed from active status in the fund and
notified by mail. Any member who is dropped for nonpayment of dues shall have six
months from the last fully paid month to reinstate their membership. The member shall
pay all back dues together with a $100.00 reinstatement fee to avoid a break in service. No
previously verified creditable service credit will be lost upon reinstatement. After the
six-month reinstatement period has expired, credit for prior service may only be obtained
by tendering to the board an amount equal to the full actuarial cost of such time as
</del>
<del>calculated by the actuary for the fund only after the member has resumed monthly
payments.
</del> <ins>(f)(d)</ins> Each member shall be required to pay such dues <ins>or have such dues paid by his or her
employer</ins> for a minimum period of ten years, or 15 years for individuals who became
members on or after July 1, 2010, before being eligible to receive the retirement benefits
under this chapter."
SECTION 11.
Said title is further amended in Article 6 of Chapter 17, relating to retirement benefits and
disability benefits, by revising Code Section 47-17-83, relating to refunds of membership
dues, eligibility for reinstatement, and refunds of overpaid dues, as follows:
"47-17-83.
(a) Upon application of any person who is or has been a member, the board may provide
for a refund to such person of 100 percent of all dues paid by such person for periods of
service which qualify as creditable service under this chapter.
(b) A member who takes a refund shall not be eligible to be reinstated to membership and
shall not be eligible to receive credit for service rendered before <del>they</del> <ins>he or she</ins> again
<del>become</del> <ins>becomes</ins> a member. After a period of at least six months after taking a refund,
<del>they</del> <ins>he or she</ins> may apply for new membership, subject to other terms and conditions set
forth in this chapter and any lawful rules and regulations adopted by the board relating to
membership.
(c) The board may refund 100 percent of any overpayment of dues paid by any person for
any period of membership service during which it is determined that such person was not
a peace officer, and <del>they are</del> <ins>he or she is</ins> not entitled to credit for such period of service.
<ins>(d) No money contributed to the fund on behalf of a member by an employer shall be
refundable to the member."
</ins>
SECTION 12.
Chapter 11 of Title 48 of the Official Code of Georgia Annotated, relating to taxes on
tobacco and vaping products, is amended by revising Code Section 48-11-2, relating to
excise tax imposed, rates for tobacco and vaping products, exemptions, collection and
payment, and tax separately identified, as follows:
"48-11-2.
(a) An excise tax, in addition to all other taxes of every kind imposed by law, is imposed
upon the sale, receipt, purchase, possession, consumption, handling, distribution, or use of
cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor
products in this state at the following rates:
(1) Little cigars: two and one-half mills each;
(2) All cigars other than little cigars: 23 percent of the wholesale cost price, exclusive
of any trade, cash, or other discounts or any promotion, advertising, display, or similar
allowances;
(3) Cigarettes: <del>37¢</del> <ins>57¢</ins> per pack of 20 cigarettes and a like rate, pro rata, for other size
packages;
(4) Loose or smokeless tobacco: 10 percent of the wholesale cost price, exclusive of any
trade, cash, or other discounts or any promotion, advertising, display, or similar
allowances;
(5) Consumable vapor products in a closed system: 5¢ per fluid milliliter;
(6) Consumable vapor products in an open system: 7 percent of the wholesale cost price,
exclusive of any trade, cash, or other discounts or any promotion, advertising, display,
or similar allowances; and
(7) Vapor devices that contain any consumable vapor product at the time of sale and
which are not designed or intended to be reused or refilled: 7 percent of the wholesale
cost price, exclusive of any trade, cash, or other discounts or any promotion, advertising,
display, or similar allowances.
(b) When the retail selling price is referred to in this chapter as the basis for computing the
tax, it is intended to mean the ordinary retail selling price of the article to the consumer
before adding the amount of the tax.
(c)(1) The taxes imposed by this chapter are levied on the purchase or use of cigars,
cigarettes, or loose or smokeless tobacco by the state or any department, institution, or
agency of the state and by the political subdivisions of the state and their departments,
institutions, and agencies.
(2) The taxes imposed by this chapter are not imposed on cigars, cigarettes, or loose or
smokeless tobacco purchased exclusively for use by the patients at the Georgia War
Veterans Home and the Georgia War Veterans Nursing Home. This paragraph shall
stand repealed and reserved on December 31, 2029.
(d) The taxes imposed by this chapter are not levied on cigars, cigarettes, loose or
smokeless tobacco, alternative nicotine products, or vapor products, the purchase or use of
which this state is prohibited from taxing under the Constitution or statutes of the United
States.
(e) The taxes imposed by this chapter shall be advanced and paid by the dealer or
distributor licensed pursuant to this chapter to the commissioner for deposit and
distribution as provided in this chapter upon the first transaction within this state, whether
or not the transaction involves the ultimate purchaser or consumer. The licensed dealer or
distributor shall collect the tax on the first transaction within this state from the purchaser
or consumer, and the purchaser or consumer shall pay the tax to the dealer or distributor.
The dealer or distributor shall be responsible for the collection of the tax and the payment
of the tax to the commissioner. Whenever cigars, cigarettes, loose or smokeless tobacco,
alternative nicotine products, or vapor products are shipped from outside this state to
anyone other than a distributor, the person receiving the cigars, cigarettes, loose or
smokeless tobacco, alternative nicotine products, or vapor products shall be deemed to be
a distributor and shall be responsible for the tax on the cigars, cigarettes, loose or
smokeless tobacco, alternative nicotine products, or vapor products and the payment of the
tax to the commissioner. No tobacco products, alternative nicotine products, or vapor
products shall be received in, sold in, or shipped into this state unless lawfully obtained
from a person licensed pursuant to this chapter or from an importer with a valid permit
issued pursuant to 26 U.S.C. Section 5712.
(f) The amount of taxes advanced and paid to the state as provided in this Code section
shall be added to and collected as a part of the sales price of the cigars, cigarettes, loose or
smokeless tobacco, alternative nicotine products, or vapor products sold or distributed. The
amount of the tax shall be stated separately from the price of the cigars, cigarettes, loose
or smokeless tobacco, alternative nicotine products, or vapor products.
(g) The cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and
vapor products tax imposed shall be collected only once upon the same cigars, cigarettes,
loose or smokeless tobacco, alternative nicotine products, or vapor products.
<ins>(h) It is the intent of the General Assembly that the state proceeds derived from 20¢ of the
per pack tax on cigarettes levied pursuant to paragraph (3) of subsection (a) of this Code
section are to be appropriated annually to fund the Georgia Firefighters' Pension Fund and
Peace Officers' Annuity and Benefit Fund. Upon request by the chairperson of the House
Committee on Appropriations or Senate Appropriations Committee, the department shall
report the amount of such proceeds derived in the prior fiscal year."
</ins> SECTION 13.
In accordance with the requirements of Article III, Section IX, Paragraph VI(r) of the
Constitution of Georgia, this Act shall not become law and shall stand automatically repealed
if it does not receive the requisite two-thirds' majority vote in both the Senate and the House
of Representatives or the amount of the funds dedicated by this Act would cause the total
amount appropriated pursuant to such constitutional provision to equal or exceed 1 percent
of the previous fiscal year's state revenues subject to appropriations.
SECTION 14.
This Act shall become effective on July 1, 2026, only if it is determined to have been
concurrently funded as provided in Chapter 20 of Title 47 of the Official Code of Georgia
Annotated, the "Public Retirement Systems Standards Law"; otherwise, this Act shall not
become effective and shall be automatically repealed in its entirety on July 1, 2026, as
required by subsection (a) of Code Section 47-20-50.
SECTION 15.
All laws and parts of laws in conflict with this Act are repealed.