Georgia County Government - Fall 2016 - 27

REGULATION For instance, Louisiana established a sales threshold in its law - $50,000 annually - and required any online business earning more than that amount in the state to collect and remit sales taxes if they have a substantial tie to any business in the state or sell a product that is similar to something that can be purchased in the state. Similarly, South Dakota enacted legislation in early 2016 that requires all online businesses that sell more than $100,000 worth of products in the state or that process more than 200 orders to collect sales tax on those transactions. Thus, South Dakota asserts the view that a retailer's presence in the state can be based solely on its sale and transaction volume with residents of the state,not the presence of warehouses, stores, employees, or other physical assets. ACCG supports the goals of state-level legislation in effect in South Dakota and Louisiana that challenge the limits imposed by the Quill decision. Likewise, in partnering with NACo, ACCG's policy platform urges Congress to give states the flexibility to require all remote sellers to collect sales tax and distribute the funds back to the consumer's state. ACCG also believes that once the state of Georgia receives the sales tax proceeds from remote sales, it should be required to remit the local portion of the tax revenue to local governments, in line with current practice for other sales taxes collected by the Department of Revenue. and local governments' traditional ability to tax the sale of those goods. Assuming a state can establish a sufficient nexus with a seller in order to require the seller to collect taxes on its sales states have generally approached taxation of digital products in one of three ways. First, some states rely on their existing sales tax statutes to cover digital downloads and similar products. In some circumstances, states have relied on their revenue departments to rule that existing language in the tax code is sufficient to capture sales of digital products to residents of those states. A larger group of states utilize the Streamlined Sales Tax guidelines or another set of statutory definitions to either explicitly include digital goods and products in their sales tax bases or create a special sales and use tax for such products. Finally, a smaller group of states, including Georgia, limit the collection of sales tax to transactions involving goods delivered in a tangible medium, which excludes goods downloaded electronically. States like Georgia that continue to exclude digital downloads from their sales tax base (or that do not create a special tax specifically for such products) face a 218 West State Street, Savannah, Georgia 31401 P. 912.236.3311 * F. 912.236.8725 www.olivermaner.com Since 1897 Taxing Digital Books, Movies and Music Think of the last time you drove to the store733433_Oliver.indd and purchased your favorite band's album on a CD. If you have children who are college age or younger, there is a fair chance they have never done it. The proliferation of compressed audio format technology such as mp3 and the advent of the iPod and the iTunes store in the early 2000s were nothing short of a revolution in the music industry. Vast troves of music (and later, books and movies) were suddenly available with a single click. No need to drive to the store or even order a physical copy online. No need to store bulky discs that need protection from dents and scratches. No need to find shelf space in your home for large, bound books. Virtually all media could now be loaded into a single handheld device. Like remote online sales, the popularity of digital products poses a challenge to state 1 Where Progress Meets Heritage 818875_Clinch.indd 1 2/11/15 4:16 PM Clinch County Board of Commissioners Roger Metts - Chairman Chad Brown - Vice Chairman Debra Thomas Henry Moylan Kenton McLaine Chad Corlee - County Attorney Sherrie Mikell - County Clerk Jaclyn James - County Administrator 22 Court Square, Suite B, Homerville, GA 31634 912.487.2667 (o) | 912.487.3658 (f) www.clinchcountyga.com FALL 2016 www.accg.org 21/06/16 27 1:22 am http://www.olivermaner.com http://www.olivermaner.com http://www.clinchcountyga.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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