Official Code of Georgia Annotated

Title 15. COURTS · Chapter 21. PAYMENT AND DISPOSITION OF FINES AND FORFEITURES · Article 11. SAFE HARBOR FOR SEXUALLY EXPLOITED CHILDREN FUND

15-21-209. State operation assessment against adult entertainment establishments; determination of obligation; use of funds; administration.

Active2 versions printed

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Effective July 1, 2026.In force today: Effective July 1, 2026.

(a)
By April 30 of each calendar year, each adult entertainment establishment shall pay to the commissioner of revenue a state operation assessment equal to the greater of 1 percent of the previous calendar year’s gross revenue or $5,000.00. This state assessment shall be in addition to any other fees and assessments required by the county or municipality authorizing the operation of an adult entertainment business.#
(b)
The previous year’s gross revenue of an adult entertainment establishment shall be determined based upon tax returns filed with the Department of Revenue. The commissioner of revenue may, by rule or regulation, require other reports or returns to be filed by an adult entertainment establishment as he or she deems appropriate.#
(c)
The assessments collected pursuant to this Code section shall be remitted to the Safe Harbor for Sexually Exploited Children Fund Commission, to be deposited into the Safe Harbor for Sexually Exploited Children Fund.#
(d)
The assessments imposed by this Code section shall be assessed and collected in the same manner as taxes due the state in Title 48 and appeals of such assessments shall be within the jurisdiction of the Georgia Tax Court in accordance with Chapter 5B of this title, the “Georgia Tax Court Act of 2025.”#
(e)
The commissioner of revenue shall be authorized to promulgate any rules and regulations he or she deems necessary to implement and administer the provisions of this Code section.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 15-21-209, enacted by Ga. L. 2015, p. 675, § 3-1/SB 8; Ga. L. 2024, p. 888, § 3-2/HB 1267, effective July 1, 2026.

Delayed effective date

Code Section 15-21-209 is set out twice in this Code. This version is effective July 1, 2026. For version effective until July 1, 2026, see the preceding version.

Amendments

The 2024 amendment, effective July 1, 2026, in subsection (d), substituted “Georgia Tax Court” for “Georgia Tax Tribunal” and “Chapter 5B of this title, the ‘Georgia Tax Court Act of 2025.’” for “Chapter 18A of Title 50.” at the end.

Editor's notes

Ga. L. 2024, p. 888, § 4-1(a)/HB 1267, not codified by the General Assembly, provides that the 2024 amendments to this Code section shall only become effective on July 1, 2026, upon the ratification of a resolution at the November, 2024, state-wide general election that amends the Constitution so as to authorize the General Assembly to provide by general law for the establishment of the Georgia Tax Court with state-wide jurisdiction. If such a resolution is not so ratified, then the amendments to this Code section shall not become effective and shall stand repealed on January 1, 2025. The constitutional amendment proposed in Ga. L. 2024, p. 1189, authorizing the establishment of the state-wide Georgia Tax Court, was approved by a majority of the qualified voters voting at the general election held on November 5, 2024.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t15-ch12-25-(v13a)-pdf.pdf, Volume V13A, 2015 edition, 2025 supplement, pages 93 to 94; merge action: added; file SHA-256 0e20c65a2dee.

Effective until July 1, 2026.No longer in force as printed (Effective until July 1, 2026.)

(a)
By April 30 of each calendar year, each adult entertainment establishment shall pay to the commissioner of revenue a state operation assessment equal to the greater of 1 percent of the previous calendar year’s gross revenue or $5,000.00. This state assessment shall be in addition to any other fees and assessments required by the county or municipality authorizing the operation of an adult entertainment business.#
(b)
The previous year’s gross revenue of an adult entertainment establishment shall be determined based upon tax returns filed with the Department of Revenue. The commissioner of revenue may, by rule or regulation, require other reports or returns to be filed by an adult entertainment establishment as he or she deems appropriate.#
(c)
The assessments collected pursuant to this Code section shall be remitted to the Safe Harbor for Sexually Exploited Children Fund Commission, to be deposited into the Safe Harbor for Sexually Exploited Children Fund.#
(d)
The assessments imposed by this Code section shall be assessed and collected in the same manner as taxes due the state in Title 48 and appeals of such assessments shall be within the jurisdiction of the Georgia Tax Tribunal in accordance with Chapter 13A of Title 50.#
(e)
The commissioner of revenue shall be authorized to promulgate any rules and regulations he or she deems necessary to implement and administer the provisions of this Code section.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 15-21-209, enacted by Ga. L. 2015, p. 675, § 3-1/SB 8.

Delayed effective date

Code Section 15-21-209 is set out twice in this Code. This version is effective until July 1, 2026. For version effective July 1, 2026, see the following version.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t15-ch12-25-(v13a)-pdf.pdf, Volume V13A, 2015 edition, 2025 supplement, pages 92 to 93; merge action: replaced; file SHA-256 0e20c65a2dee.