Georgia County Government - Fall 2016 - 25

REGULATION company's annual shareholder meeting that the quality of services and features of Prime membership will eventually make it "irresponsible" for anyone to consider not signing up for it. In light of the Supreme Court ruling against North Dakota Amazon initially resisted efforts by states to tax its remote sales, noting the competitive advantage it possessed in comparison to traditional retailers. However, as its network of distribution centers and its workforce expanded, Amazon developed a presence in a much larger number of states. Largely as a product of this growth, Amazon now collects sales taxes in 28 states, including Georgia, on items that are sold by Amazon.com LLC and its subsidiaries and shipped into one of those states. Amazon's growth has also prompted new competition from other online sellers. However, because these new rivals have a smaller footprint than Amazon, their sales are likely subject to tax in fewer states under Quill. Many states appear to be feeling the impact of this expanded and increasingly fragmented online marketplace. According to a recent article in Stateline, a 2012 study sponsored by the University of Tennessee and reported by the National Conference of State Legislatures found that state and local governments may be losing as much as $11 billion a year due to the inability to collect taxes on remote sales by retailers with no physical presence in the taxing state. The study estimates that Georgia's uncollected state and local tax from remote sales of tangible goods in fiscal year 2012 was almost $430 million. Quill 's text thankfully offers a solution to the problem. While recognizing the burden on interstate commerce that state taxes on remote sales would impose, Quill noted that this default standard could be overturned by Congress, which, through its power to regulate interstate commerce, may authorize states to depart from the restrictions in Quill. An effort to pressure Congress to do so is underway. The Marketplace Fairness Act of 2013 sought to grant state and local governments the authority to collect taxes on remote sales, which it defined generally as sales that are conducted through any means other than in a physical store. According to the National Association of Counties, also known as NACo, the legislation would have created two systems to facilitate multistate sales tax collection if it had been enacted: the Streamlined Sales and Use Tax Agreement (SSUTA) and an alternative where states would collect sales and use taxes after adopting minimum simplification requirements for their sales tax laws and administration. SSUTA is an interstate compact that attempts to simplify state and local sales and use tax laws in order to facilitate the collection of sales and use taxes from remote sellers. On May 7, 2013, the U.S. Senate passed its version of the legislation by a vote of 69-27. The bill failed to reach final passage before the adjournment of the 113th Congress, but it was reintroduced last year as S. 698 and H.R. 2775 in the 114th Congress. To date, both bills remain pending in committee. The Marketplace Fairness Act has been endorsed and supported by NACo, other state and local government organizations, like ACCG, and a large number of U.S. companies and trade associations. While awaiting congressional action that will hopefully clarify the states' taxing authority regarding remote sales, a number of states have also enacted laws that challenge the principles announced in Quill, setting up a potential judicial test of the 1992 precedent. LANIER COUNTY LANIER COUNTY BOARD OF COMMISSIONERS Chairman alex lee commissioner district 1 paul brockington commissioner district 2 harold simpson commissioner district 3 susan bowling commissioner district 4 dennis fender county administrator anthony collins county clerk donna studstill county attorney suzanne patten mathis Clerk Assistant Patricia Gordon 56 Main Street, Suite 9 Lakeland, GA 31635 802881_Lanier.indd 1 229-482-2088 (fax) 229-482-8187 E-mail: boardofcomm@windstream.net FALL 2016 www.accg.org 5/17/16 25 4:10 AM http://www.laniercountyboc.com http://www.Amazon.com 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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