Georgia County Government - Fall 2016 - 21

ital Age ACCORDING TO A REPORT released by UPS in June, American consumers reported for the first time that, other than for groceries, they did more of their shopping online than they did in physical stores. This shift to online commerce follows trends for products like books, magazines and music albums that are increasingly sold online as digital files rather than in brick-and-mortar stores as physical goods. Online platforms like Uber and Airbnb are also changing the dynamics of traditional service delivery models for ground transportation and short-term stay services. While online shopping, digital downloads and services like Uber and Airbnb threaten the market share of traditional sellers and service providers, these shifts in consumer preferences and product delivery models also have major implications for the way state and local governments levy and collect taxes. Online "Remote" Sales Sales and use taxes, as originally conceived, largely assume an exchange of tangible goods or services at a physical location within a taxing authority's jurisdiction. In the simplest example, a merchant sells something to a customer who walks into his store. Unless that item or that customer is exempt from tax, the merchant has a clear obligation to collect tax based on the sale price of the goods sold. That tax is remitted to a state revenue agency, which retains the state's portion of the proceeds and then remits the remainder to the local government. This relatively straightforward model breaks down, however, as new technologies enable the same types of sales to occur without a face-to-face interaction between the merchant and seller. "Remote" sales - where the buyer and seller have no face-to-face interaction during the transaction - have long been a feature of the U.S. retail market. The Original Sears, Roebuck & Co. catalogs were first published in 1888, and similar services developed throughout the country as shipping and transportation capabilities expanded to serve more areas. As the use of catalogs (and later online shopping) became more widespread, state and local governments struggled to find a way to capture sales tax revenue from those transactions. As a general matter, states believed that if a product was sold to and delivered to a resident of the state, state and local FALL 2016 www.accg.org 21 http://www.accg.org

Table of Contents for the Digital Edition of Georgia County Government - Fall 2016

President’s Message
Director’s Message
Shaping the Future for Georgia’s Airports
First Responder Wireless Network Readies for Next Steps
GASB 77 Tax Abatement Disclosures Reporting Requirements
Reforming Sales & Use Taxes for the Digital Age
Drones Take Flight: Opportunities and Challenges for Counties
Examining the Rise in Georgia’s Foster Care Cases
ACCG 2016 Legislative Service Awards
New Cities and Incorporation in Georgia: County Implications
Newton County Partners with Action Ministries, Inc. to Provide Hunger Relief
2016 Summer Georgia County Internship Program Highlights
Transparency and Accountability: Being Held to a Higher Standard
Recycling: Still a Win-Win for County Governments and Communities
2016 Legislative Leadership Conference Preview
Successfully Negotiating Service Delivery Strategy Agreements
DeKalb County Recognized for Innovative Procurement Practices by U.S. Communities Government Purchasing Alliance
Reducing Risks: A Look at the Crisp County Sheriff’s Office
Independent Contractor or County Employee?
News & Notes
Index of Advertisers
Georgia County Government - Fall 2016 - cover1
Georgia County Government - Fall 2016 - cover2
Georgia County Government - Fall 2016 - 3
Georgia County Government - Fall 2016 - 4
Georgia County Government - Fall 2016 - 5
Georgia County Government - Fall 2016 - 6
Georgia County Government - Fall 2016 - 7
Georgia County Government - Fall 2016 - President’s Message
Georgia County Government - Fall 2016 - 9
Georgia County Government - Fall 2016 - 10
Georgia County Government - Fall 2016 - Director’s Message
Georgia County Government - Fall 2016 - Shaping the Future for Georgia’s Airports
Georgia County Government - Fall 2016 - 13
Georgia County Government - Fall 2016 - First Responder Wireless Network Readies for Next Steps
Georgia County Government - Fall 2016 - 15
Georgia County Government - Fall 2016 - GASB 77 Tax Abatement Disclosures Reporting Requirements
Georgia County Government - Fall 2016 - 17
Georgia County Government - Fall 2016 - 18
Georgia County Government - Fall 2016 - 19
Georgia County Government - Fall 2016 - Reforming Sales & Use Taxes for the Digital Age
Georgia County Government - Fall 2016 - 21
Georgia County Government - Fall 2016 - 22
Georgia County Government - Fall 2016 - 23
Georgia County Government - Fall 2016 - 24
Georgia County Government - Fall 2016 - 25
Georgia County Government - Fall 2016 - 26
Georgia County Government - Fall 2016 - 27
Georgia County Government - Fall 2016 - 28
Georgia County Government - Fall 2016 - 29
Georgia County Government - Fall 2016 - 30
Georgia County Government - Fall 2016 - 31
Georgia County Government - Fall 2016 - 32
Georgia County Government - Fall 2016 - 33
Georgia County Government - Fall 2016 - Drones Take Flight: Opportunities and Challenges for Counties
Georgia County Government - Fall 2016 - 35
Georgia County Government - Fall 2016 - 36
Georgia County Government - Fall 2016 - 37
Georgia County Government - Fall 2016 - Examining the Rise in Georgia’s Foster Care Cases
Georgia County Government - Fall 2016 - 39
Georgia County Government - Fall 2016 - 40
Georgia County Government - Fall 2016 - 41
Georgia County Government - Fall 2016 - 42
Georgia County Government - Fall 2016 - 43
Georgia County Government - Fall 2016 - ACCG 2016 Legislative Service Awards
Georgia County Government - Fall 2016 - 45
Georgia County Government - Fall 2016 - New Cities and Incorporation in Georgia: County Implications
Georgia County Government - Fall 2016 - 47
Georgia County Government - Fall 2016 - 48
Georgia County Government - Fall 2016 - 49
Georgia County Government - Fall 2016 - 50
Georgia County Government - Fall 2016 - 51
Georgia County Government - Fall 2016 - 52
Georgia County Government - Fall 2016 - 53
Georgia County Government - Fall 2016 - 54
Georgia County Government - Fall 2016 - 55
Georgia County Government - Fall 2016 - Newton County Partners with Action Ministries, Inc. to Provide Hunger Relief
Georgia County Government - Fall 2016 - 57
Georgia County Government - Fall 2016 - 58
Georgia County Government - Fall 2016 - 59
Georgia County Government - Fall 2016 - 2016 Summer Georgia County Internship Program Highlights
Georgia County Government - Fall 2016 - 61
Georgia County Government - Fall 2016 - 62
Georgia County Government - Fall 2016 - 63
Georgia County Government - Fall 2016 - 64
Georgia County Government - Fall 2016 - Transparency and Accountability: Being Held to a Higher Standard
Georgia County Government - Fall 2016 - 66
Georgia County Government - Fall 2016 - 67
Georgia County Government - Fall 2016 - 68
Georgia County Government - Fall 2016 - 69
Georgia County Government - Fall 2016 - Recycling: Still a Win-Win for County Governments and Communities
Georgia County Government - Fall 2016 - 71
Georgia County Government - Fall 2016 - 72
Georgia County Government - Fall 2016 - 73
Georgia County Government - Fall 2016 - 74
Georgia County Government - Fall 2016 - 75
Georgia County Government - Fall 2016 - 2016 Legislative Leadership Conference Preview
Georgia County Government - Fall 2016 - 77
Georgia County Government - Fall 2016 - Successfully Negotiating Service Delivery Strategy Agreements
Georgia County Government - Fall 2016 - 79
Georgia County Government - Fall 2016 - 80
Georgia County Government - Fall 2016 - 81
Georgia County Government - Fall 2016 - 82
Georgia County Government - Fall 2016 - DeKalb County Recognized for Innovative Procurement Practices by U.S. Communities Government Purchasing Alliance
Georgia County Government - Fall 2016 - 84
Georgia County Government - Fall 2016 - 85
Georgia County Government - Fall 2016 - Reducing Risks: A Look at the Crisp County Sheriff’s Office
Georgia County Government - Fall 2016 - 87
Georgia County Government - Fall 2016 - 88
Georgia County Government - Fall 2016 - 89
Georgia County Government - Fall 2016 - 90
Georgia County Government - Fall 2016 - 91
Georgia County Government - Fall 2016 - Independent Contractor or County Employee?
Georgia County Government - Fall 2016 - 93
Georgia County Government - Fall 2016 - 94
Georgia County Government - Fall 2016 - 95
Georgia County Government - Fall 2016 - News & Notes
Georgia County Government - Fall 2016 - Index of Advertisers
Georgia County Government - Fall 2016 - 98
Georgia County Government - Fall 2016 - cover3
Georgia County Government - Fall 2016 - cover4
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