SUMMARY:  This bill would amend Article 1 of Chapter 13 of Title 48 of the O.C.G.A. to require any city or county which imposes occupational taxes or regulatory fees to collect information about the businesses to be provided electronically on an annual basis to the Department of Revenue.

NOTE:  The intention of this bill is to discover businesses not currently registered with the state and, therefore, perhaps not paying state taxes. Any subsequent taxes thus collected could improve the state revenue stream.