Signed by Governor Sonny Perdue

Vote Smart's Synopsis:

Vote to concur with Senate amendments and adopt additional amendments to a bill that specifies the fees for various licenses.

Highlights:

-Establishes the fees for various agricultural licenses and business activities as follows (Sec. 1.1, 1.3-1.8, 1.10-1.17):

-no less than $1,500 and no more than $3,000 for individual grain dealer, commercial feed dealer and warehouseman licenses; -no less than $100 and no more than $200 for pesticide registration; -$55 for restricted use pesticide dealer licenses; -$55 for pesticide contract licenses; -$90 for five-year pesticide applicator license; -no less than $100 and no more than $150 for grain dealer licenses; -no less than $70 and no more than $100 for seed dealer licenses; -$100 for fertilizer licenses; -$70 for lime licenses for guaranteeing agricultural liming material; -$55 for soil registration; -$120 for timber preservative treating licenses; -$35 for licenses for poultry dealers, brokers and market operators; -no less than $50 and no more than $400 for bird dealer licenses; -$50 for licenses for pet dealers and kennel, stable and animal shelter operators.

-Requires anyone engaging in business as a warehouseman to execute and file with the Commissioner a bond of no less than $20,000 and no more than $300,000 (Sec. 1.28). -Specifies that the cost in the initial proceeding regarding the estate of a descendant or of a missing individual believed to be dead is $130 (Sec. 1.39). -Establishes the judicial operations fund fee of $125 to be charged to the filing party in any civil action or case (Sec. 1.44). -Requires anyone whose driver's license has been suspended or who is disqualified from operating a commercial motor vehicle to submit a $150 filing fee and a request for a hearing within 10 days notice or the right to a hearing will be deemed waived (Sec. 1.80). -Defines a 'Class A machine' as a bona fide coin operated amusement machine that is not a Class B machine and provides no reward to a successful player (Sec. 188). -Defines a 'Class B machine' as a coin operated amusement machine that rewards a successful player (Sec. 1.88). -Requires that for Class A machines, an owner pay a license fee of $500 if the owner owns 5 or fewer machines, $2,500 if the owner owns between 6 and 60 machines, and $5,000 if the owner owns more than 60 machines (Sec. 1.89). -Requires that for Class B machines, an owner pay a license fee of $1,000 if the owner owns 5 or fewer machines, $3,000 if the owner owns between 6 and 60 machines and $5,000 if the owner owns more than 60 machines (Sec. 1.89). -Requires every hospital to pay a fee of 1.45% of the net patient revenue (Sec. 2.1). -Establishes the mill levies for the taxable years as follows (Sec. 3.1):

-0.25 percent for 2011; -0.20 percent for 2012; -0.15 percent for 2013; -0.10 percent for 2014; -0.05 percent for 2015; and -no mill levy for state taxation for 2016 and years thereafter.

-Specifies that retirement income otherwise included in Georgia net income will be subject to an exclusion amount of $35,000 for taxpayers who are between the ages of 62 and 65 or who are permanently and totally disabled (Sec. 4.1). -Specifies that, for taxpayers who are 65 years of age or older, retirement income otherwise included in Georgia net income will be subject to the following exclusion amounts (Sec. 4.1):

-$65,000 for 2012; -$100,000 for 2013; -$150,000 for 2014; -$200,000 for 2015; and -an exclusion for any retirement income from any source for 2016 and years thereafter.

-Specifies that the act will be effective upon passage, except for Part II of the act, which will be effective beginning July 1, 2010 (Sec. 5.1).

Full Bill Text