reglab/housing_qa huggingface dataset:
GA Code § 48-13-118 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 6 - Excise Tax on Sale or Use of Energy|§ 48-13-118. Separate Revenue Schedule Required

 As a part of the audit report required under Code Section 36-81-7, the auditor shall include, in a separate schedule, a report of the revenues pertaining to the excise tax under this article.    (Code 1981, §48-13-118, enacted by Ga. L. 2012, p. 257, § 5-4/HB 386.)
GA Code § 48-13-119 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 6 - Excise Tax on Sale or Use of Energy|§ 48-13-119. Transmittal of Returns and Remission of Taxes Due; Form of Returns; Estimated Tax Liability

  Each dealer, on or before the twentieth day of each month, shall transmit returns and remit taxes due to any applicable governing authority imposing a tax authorized under this article showing the gross charges for energy taxable under the ordinance enacted pursuant to this article during the preceding calendar month. The governing authority imposing the tax may provide by resolution or ordinance for quarterly or annual returns. The returns required by this subsection shall be made upon forms prescribed, prepared, and furnished by the governing authority imposing the tax.   As used in this subsection, the term "estimated tax liability" means a dealer's tax liability under the ordinance enacted pursuant to this article, adjusted to account for any subsequent change in the rate of tax authorized to be imposed under this article. If the estimated tax liability of a dealer for any taxable period exceeds $2,500.00, the dealer shall file a return and remit to the governing authority imposing the tax not less than 50 percent of the estimated tax liability for the taxable period on or before the twentieth day of the period. The amount of the payment of the estimated tax liability shall be credited against the amount to be due on the return required under subsection (a) of this Code section. This subsection shall not apply to any dealer unless during the previous fiscal year the dealer's monthly payments exceeded $2,500.00 per month for three consecutive months or more.     (Code 1981, §48-13-119, enacted by Ga. L. 2013, p. 787, § 7/HB 250.)
GA Code § 48-13-120 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 6 - Excise Tax on Sale or Use of Energy|§ 48-13-120. Extension of Time for Making Returns; Penalties and Interest; Failure to Make Return

    The governing authority imposing a tax authorized under this article may, for good cause, extend the time for making any returns required under this article for not more than 30 days.   No extension granted pursuant to paragraph (1) of this subsection shall be valid unless granted in writing upon written application, and then the extension shall only be valid for a period, as appropriate, of not more than 12 consecutive months or four consecutive calendar quarters.   Upon the granting of any extension authorized by this subsection, the dealer shall remit to the governing authority imposing a tax authorized under this article on or before the date the tax would otherwise become due without the extension an amount which equals not less than 100 percent of the dealer's payment for the corresponding period of the preceding tax year.   No interest or penalty shall be charged by reason of the granting of an extension pursuant to this subsection during the first ten days of each extension period. Thereafter, interest shall be collected upon the unpaid balance of the dealer's liability at the rate specified in Code Section 48-2-40.     In the event any dealer fails to make a return and pay the tax as provided by this article or makes a grossly incorrect return or a return that is false or fraudulent, the governing authority imposing a tax authorized under this article shall make an estimate for the taxable period of taxable charges of the dealer. Based upon its estimate, the governing authority shall assess and collect the taxes, interest, and penalties, as accrued, on the basis of the assessments against the dealer and such assessment may be assessed against the dealer at any time.     (Code 1981, §48-13-120, enacted by Ga. L. 2013, p. 787, § 7/HB 250.)
GA Code § 48-13-121 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 6 - Excise Tax on Sale or Use of Energy|§ 48-13-121. Keeping and Preservation of Records, Exemption Certificates, and Books of Account; Records to Be Open to Examination; Audits and Examinations

  Each dealer required to make a return and collect and remit any tax authorized under this article shall keep and preserve:   Suitable records of the energy charges taxable under this article;   Any exemption certificates received by the dealer; and   Other books of account which are necessary to determine the amount of tax due.     All books, invoices, exemption certificates, and other records required by this Code section to be kept shall be open to examination at all reasonable hours by the governing authority imposing a tax authorized under this article.   Any audit or examination by a governing authority imposing a tax authorized under this article of the books and records of a dealer for the purpose of ascertaining the proper amount of tax due shall be based primarily upon any sales tax audit report of the dealer, any other tax audit report of the dealer, or any return created pursuant to Code Section 48-13-119 within the time periods described in subsection (b) of Code Section 48-13-117 or of subsection (b) of Code Section 48-13-120. Any information secured by the local governing authority incident to any such audit or examination shall be confidential and privileged to the same extent as provided in Code Section 48-2-15 for tax information secured by the commissioner.     (Code 1981, §48-13-121, enacted by Ga. L. 2013, p. 787, § 7/HB 250.)
GA Code § 48-13-122 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 6 - Excise Tax on Sale or Use of Energy|§ 48-13-122. Authority to Waive Penalties

 The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes, and Code Section 48-2-43, relating to authority to waive penalties, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local governing authority shall stand in lieu of the commissioner, and the county or municipality shall stand in lieu of the state for purposes of this Code section.    (Code 1981, §48-13-122, enacted by Ga. L. 2013, p. 787, § 7/HB 250.)
GA Code § 48-13-123 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 6 - Excise Tax on Sale or Use of Energy|§ 48-13-123. Failure to Make Returns or Pay Full Amount of Tax; Penalties and Interest

  When any dealer fails to make any return or to pay the full amount of the tax required by an ordinance authorized by this article, there shall be imposed, in addition to other penalties provided by law, a penalty to be added to the tax in the amount of 5 percent or $5.00, whichever is greater, if the failure is for not more than 30 days and an additional 5 percent or $5.00, whichever is greater, for each additional 30 days or fraction of 30 days during which the failure continues. The penalty for any single violation shall not exceed 25 percent or $25.00 in the aggregate, whichever is greater. If the failure is due to providential cause shown to the satisfaction of the governing authority imposing a tax authorized under this article in affidavit form attached to the return and remittance is made within ten days of due date, the return may be accepted exclusive of penalties and interest. In the case of a false or fraudulent return or of a failure to file a return where willful intent exists to defraud the governing authority of any tax due under an ordinance authorized by this article, a penalty of 50 percent of the tax due shall be assessed.   All civil penalties and interest added to any tax imposed under an ordinance authorized by this article and collected by a county or municipality shall be included as revenue derived from such tax for purposes of the expenditure requirements imposed on such county or municipality as provided by this article.     (Code 1981, §48-13-123, enacted by Ga. L. 2013, p. 787, § 7/HB 250.)
GA Code § 48-13-124 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 6 - Excise Tax on Sale or Use of Energy|§ 48-13-124. Willful Failure to Collect Tax; Misdemeanor; Punishment

  It shall be unlawful for any dealer to knowingly and willfully fail, neglect, or refuse to collect the tax provided in this article, either by himself or herself or through his or her agents or employees.   In addition to the penalty of being liable for and paying the tax himself or herself, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.     (Code 1981, §48-13-124, enacted by Ga. L. 2013, p. 787, § 7/HB 250.)
GA Code § 48-13-125 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 6 - Excise Tax on Sale or Use of Energy|§ 48-13-125. False or Fraudulent Return; Penalty

  It shall be unlawful for any dealer required by this article to knowingly and willfully make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.     (Code 1981, §48-13-125, enacted by Ga. L. 2013, p. 787, § 7/HB 250.)
GA Code § 48-13-126 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 6 - Excise Tax on Sale or Use of Energy|§ 48-13-126. Failure or Refusal to Furnish Return; Punishment

  It shall be unlawful for any dealer subject to this article to knowingly and willfully fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the governing authority of the county or municipality pursuant to any provision of this article.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.     (Code 1981, §48-13-126, enacted by Ga. L. 2013, p. 787, § 7/HB 250.)
GA Code § 48-13-127 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 6 - Excise Tax on Sale or Use of Energy|§ 48-13-127. Willful Failure to Keep Records or Open Records to Inspection; Punishment

  It shall be unlawful for any dealer subject to this article to knowingly and willfully fail to keep records or to fail to open the records to inspection as required by law.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.     (Code 1981, §48-13-127, enacted by Ga. L. 2013, p. 787, § 7/HB 250.)
GA Code § 48-13-128 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 6 - Excise Tax on Sale or Use of Energy|§ 48-13-128. Violation of Article; Punishment

  It shall be unlawful for any dealer to violate any other provision of this article for which punishment is not otherwise provided.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.     (Code 1981, §48-13-128, enacted by Ga. L. 2013, p. 787, § 7/HB 250.)
GA Code § 48-13-130 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 7 - Taxation of Consumer Fireworks|§ 48-13-130. Definitions

 As used in this article, the term:    "Consumer fireworks" shall have the same meaning as provided for in Code Section 25-10-1.   "Seller" means the person who is issued a license pursuant to Code Section 25-10-5.1.     (Code 1981, §48-13-130, enacted by Ga. L. 2015, p. 274, § 9/HB 110.)
GA Code § 48-13-131 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 7 - Taxation of Consumer Fireworks|§ 48-13-131. (Effective Until July 1, 2022.) Excise Tax Imposed; Rate of Taxation; Allocation of Moneys Collected From Tax on Consumer Fireworks to Various Purposes; Payment

  An excise tax, in addition to all other taxes of every kind imposed by law, is imposed upon the sale of consumer fireworks and any items provided for in paragraph (2) of subsection (b) of Code Section 25-10-1 in this state at a rate of 5 percent per item sold.   Moneys collected from the excise tax on the sale of consumer fireworks as provided for under subsection (a) of this Code section, and pursuant to Article III, Section IX, Paragraph VI of the Constitution of Georgia, shall be used as follows:   The amount of 55 percent shall be provided to the Georgia Trauma Care Network Commission for purposes provided for under Code Section 31-11-102;   The amount of 40 percent shall be provided to the Georgia Firefighter Standards and Training Council to be exclusively used for the implementation of a grant program to improve the equipping and training of firefighters and to improve the rating of fire departments in this state by the Insurance Services Office; and   The amount of 5 percent shall be provided to local governments to be used solely for public safety purposes consisting of the operation of 9-1-1 systems under Part 4 of Article 2 of Chapter 5 of Title 46. The commissioner shall include such amount as a part of the 9-1-1 distribution made on or before October 15 of each year to such local governments.     The excise tax imposed by this article shall be paid by the seller and due and payable in the same manner as would be otherwise required under Article 1 of Chapter 8 of this title.     (Code 1981, §48-13-131, enacted by Ga. L. 2015, p. 274, § 9/HB 110.)   - The constitutional amendment (Ga. L. 2016, p. 272, § 2/SB 350) which added subsection (b) and redesignated former subsection (b) as present subsection (c) was ratified at the general election held November 8, 2016.
GA Code § 48-13-132 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 7 - Taxation of Consumer Fireworks|§ 48-13-132. Civil Penalty for Violations

 A seller who knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due.    (Code 1981, §48-13-132, enacted by Ga. L. 2015, p. 274, § 9/HB 110.)
GA Code § 48-13-133 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 7 - Taxation of Consumer Fireworks|§ 48-13-133. Promulgation of Rules and Regulations

 The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of this Code section.    (Code 1981, §48-13-133, enacted by Ga. L. 2015, p. 274, § 9/HB 110.)
GA Code § 48-13-140 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 8 - Excise Tax on For-Hire Ground Transportation|§ 48-13-140. Definitions

 As used in this article, the term:    "For-hire ground transport service provider" means a limousine carrier, ride share network service, taxi service, and transportation referral service as such terms are defined in Code Section 40-1-190.   "For-hire ground transport trip" means any request for a journey by passenger vehicle as such term is defined in Code Section 40-8-76.1 provided by a for-hire ground transport service provider for which an individual is charged a fee, whether such journey was completed or not.   "Shared for-hire ground transport trip" means any for-hire ground transport trip in which an individual has been matched with another individual by a for-hire ground transport service provider for purposes of such journey.   "Transit" means regular, continuing shared-ride or shared-use surface transportation services that are made available by or funded by a public entity or quasi-public entity and are open to the general public or open to a segment of the general public defined by age, disability, or low income. Such term includes services or systems operated by or under contract with the state, a state agency or authority, a local government, a community improvement district, or any other similar entity of this state and all accompanying infrastructure and services necessary to provide access to these modes of transportation. Such term excludes charter or sightseeing services; school bus services; courtesy shuttle and intrafacility or terminal services; limousine carriers; and ride share network services, transportation referral services, and taxi services as such terms are defined in Chapter 1 of Title 40 and which are not paid for by a public entity.   "Transit projects" means a capital project to establish, enhance, maintain, or improve transit.   "Transit provider" means the Department of Transportation, the Atlanta-region Transit Link "ATL" Authority, or a system providing transit or a jurisdiction operating such a system that receives federal transit formula funding.     (Code 1981, §48-13-140, enacted by Ga. L. 2020, p. 903, § 2-2/HB 105.)
GA Code § 48-13-141 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 8 - Excise Tax on For-Hire Ground Transportation|§ 48-13-141. (Effective Until July 1, 2022.) Excise Tax on For-Hire Ground Transport; Annual Adjustment; Appropriation of Proceeds for Transit Projects

  On and after April 1, 2020, an excise tax in the amount of 50› shall be levied upon any for-hire ground transport trip and 25› upon any shared for-hire ground transport trip. Such excise tax shall be collected and remitted by the for-hire ground transport service provider itself and not the vehicle driver. Such excise tax shall be administered, collected, and due and payable in the same manner as would otherwise be required by the tax imposed under Article 1 of Chapter 8 of this title.   The department shall annually adjust the amount of the excise tax levied pursuant to subsection (a) of this Code section to reflect the effect of annual inflation or deflation for the cost of living that consumers in this state experienced on average during the immediately preceding calendar year in accordance with rules and regulations. Such rules and regulations may use for this purpose the Consumer Price Index for All Urban Consumers rate published by the Bureau of Labor Statistics of the United States Department of Labor or any other similar index established by the federal government, if the department determines that such federal index reflects the effect of inflation and deflation for the cost of living that consumers in this state experienced on average during the preceding calendar year.   It is the intention of the General Assembly, subject to appropriations, that the proceeds of the tax levied pursuant to subsection (a) of this Code section shall be appropriated to a transit provider to be used exclusively for transit projects.   If the amount collected under this Code section is ever not appropriated for a fiscal year as provided by subsection (c) of this Code section, as determined jointly by the House Budget and Research Office and the Senate Budget and Evaluation Office, then the amount levied shall be reduced by 50 percent. Upon the conclusion of a second fiscal year in which the amount collected is not so appropriated, this Code section shall stand repealed and reserved, and such fees shall cease to be levied on the date the appropriations Act for such fiscal year becomes effective. Such budget offices shall certify any such lack of appropriations to the Code Revision Commission for purposes of updating the Code in accordance with this subsection.     (Code 1981, §48-13-141, enacted by Ga. L. 2020, p. 903, § 2-2/HB 105.)   - Pursuant to subsection (d) of this Code section, as enacted by Ga. L. 2020, p. 903, § 2-2/HB 105, funding was approved as of fiscal year 2022.
GA Code § 48-13-142 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 8 - Excise Tax on For-Hire Ground Transportation|§ 48-13-142. Penalty for Violations

 Any for-hire ground transport service provider that knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due.    (Code 1981, §48-13-142, enacted by Ga. L. 2020, p. 903, § 2-2/HB 105.)
GA Code § 48-13-143 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 8 - Excise Tax on For-Hire Ground Transportation|§ 48-13-143. Quarterly Reporting Requirement

 Each for-hire ground transport service provider shall submit a quarterly report that identifies the number of for-hire ground transport trips provided by county of origin and destination to the department, the Atlanta-region Transit Link "ATL" Authority, and the Department of Transportation. All such reports shall be treated as confidential and shall not be subject to Article 4 of Chapter 18 of Title 50, relating to open records.    (Code 1981, §48-13-143, enacted by Ga. L. 2020, p. 903, § 2-2/HB 105.)
GA Code § 48-13-144 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 8 - Excise Tax on For-Hire Ground Transportation|§ 48-13-144. Rules and Regulations

 The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of this article.    (Code 1981, §48-13-144, enacted by Ga. L. 2020, p. 903, § 2-2/HB 105.)