Georgia HB964: Revenue and taxation; state and local title ad valorem tax fee; exempt certain motor vehicles used in fire protection services for local governments

What the bill says

To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to exempt from the state and local title ad valorem tax fee certain motor vehicles used in the provision of fire protection services for local governments; to exempt from sales and use taxes sales of tangible personal property used in the provision of fire protection services for local governments; to provide for related matters; to repeal conflicting laws; and for other purposes.

From the introduced text:

A BILL TO BE ENTITLED To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to exempt from the state and local title ad valorem tax fee certain motor vehicles used in the provision of fire protection services for local governments; to exempt from sales and use taxes sales of tangible personal property used in the provision of fire protection services for local governments; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended in subsection (d) of Code Section 48-5C-1, relating to alternative ad valorem taxation of motor vehicles and title ad valorem tax fee, by adding a new paragraph to read as follows: "(6.1) Motor vehicles owned or leased by or to an organization that is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code and used exclusively in the exercise of the general and emergency powers enumerated in Code Sections 25-3-1 and 25-3-2 for a county, city, or other political subdivision shall not be subject to the state H. B. LC 50 1293 and local title ad valorem tax fees provided for under paragraph (1) of subsection …