HB1333: HB1333 Municipal corporations; calculation of costs of governmental affairs activities by municipalities which taxpayers may elect not to pay; provide

26 LC 44 3450 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 to1 general provisions applicable to municipal corporations only, s o as to provide for the2 calculation of the costs of governmental affairs activities by municipalities which taxpayers3 may elect not to pay; to provide for definitions; to provide fo r related matters; to repeal4 conflicting laws; and for other purposes.5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 SECTION 1.7 Chapter 30 of Title 36 of the Official Code of Georgia Annotate d, relating to general8 provisions applicable to municipal corporations only, is amende d by adding a new Code9 section to read as follows:10 "36-30-14.11 (a) As used in this Code section, the term:12 (1) 'Costs of governmental affairs activities' means all costs, whether incurred directly13 or indirectly, associated with governmental affairs activities by a municipality, including,14 but not limited to, the salaries of all officials or employees of the municipality whose15 jobs involve governmental affairs activities; payments to outside contractors who engage16 H. B. 1333 - 1 - 26 LC 44 3450 in governmental affairs activities on behalf of the municipali ty; dues paid to17 organizations which engage in governmental affairs activities o n behalf of such 18 municipality individually or as a part of a larger group of mun icipalities; supplies and19 materials used in governmental affairs activities; and similar expenses.20 (2) 'Governmental affairs activities' means all functions and actions undertaken, directly21 or indirectly, to support or oppose governmental action by another governmental entity22 at the federal, state, county, municipal, or local level or to influence the actions or23 decisions of officials of another governmental entity at the fe deral, state, county,24 municipal, or local level.25 (b) Each municipality shall calculate the costs of governmental affairs activities for each26 fiscal year for such municipality and shall separately itemize such costs on each ad27 valorem tax bill issued by such municipality on a pro rata basis for each tax parcel based28 upon the assessed value of the tax parcel as a percentage of all assessed property in such 29 municipality. Such amount shall be optional for the taxpayer to pay and the tax bill shall30 notify the taxpayer that the taxpayer may deduct such amount from the total tax due and31 pay only the remaining amount of taxes due. The tax bill shall be designed in such a way32 that the taxpayer may conveniently deduct such optional amount from the total tax due and33 pay only the remaining amount of the taxes owed. The taxpayer shall not be penalized in34 any way for deducting such pro rata costs of such municipality' s governmental affairs35 activities."36 SECTION 2.37 All laws and parts of laws in conflict with this Act are repealed.38 H. B. 1333 - 2 -