Georgia County Government - Fall 2016 - 33
REGULATION
unwillingness to comply with the obligation
to collect such taxes may be magnified by the
considerable administrative burden taxing
authorities would likely bear in identifying
Airbnb hosts and enforcing their obligations
to collect taxes due. As overnight rentals
in communities served by Airbnb or similar
services begin to shift away from traditional
hotels, this is likely to pose a challenge to
local governments in collecting hotel and
motel taxes and to the Revenue Department
in collecting sales taxes.
Like Airbnb, Uber serves its customers
through an online platform. People in need
of a ride use the Uber smartphone app and
select an available car service to pick them up.
Drivers turn on a similar driver's app on their
smartphones when they are available to drive,
and the Uber platform works to connect riders
and available drivers to create the quickest
pickup and most efficient route.
Georgia levies a tax on transportation
services, but as with accommodations provided through Airbnb, Uber drivers may not
be aware of a need to collect such taxes and
remit them to the Revenue Department or be
willing to fulfill that obligation. As with shortterm rentals, identifying and collecting tax
from individual ride-share drivers may also
impose a considerable administrative burden
on taxing authorities.
Because of these difficulties, ACCG
believes that, in these cases, the online
platforms rather than the individual service providers are best positioned to calculate, collect, and remit taxes that are
due on short-term rentals and ride-share
services in Georgia. Like their counterparts
who sell digital goods or make remote sales,
these companies have the technical capabilities to digitally connect users and service providers and already, in most cases,
provide the mechanism for payments to
be made. In the case of Airbnb, it recently
agreed to collect occupancy and lodging
taxes from hosts in the City of Los Angeles,
and its website indicates that it collects
similar state and local taxes in as many as
20 states and the District of Columbia. ACCG
supports legislation that would require
these platform operators to collect local
taxes on any short-term stay and ride-share
transactions and to remit those taxes to the
Revenue Department. ACCG believes this
is a practical solution that will not overburden part-time providers of housing or
ride-sharing services with excessive record
keeping and filing requirements and that will
allow for efficient and timely filing of sales
tax returns.
Looking Ahead
These are exciting times. Advances in
the digital economy hold great promise for
Georgia's counties from both an economic
development and service-delivery perspective. Online platforms provide critical means for
buyers and sellers to meet in the marketplace,
and incorporating digital products and services
into the county service-delivery strategy has
already aided local governments in becoming
more efficient and responsive to their citizens.
While fostering the growth and use of
these products and services in Georgia,
finding a workable way to impose taxes
on transactions involving those goods and
services will ensure that counties enjoy a
stable source of revenue for decades to
come. ACCG looks forward to working with
stakeholders and policymakers at the state
and federal level to give Georgia's counties
the revenue tools they need to prosper in the
digital age.
■
Glynn County
A Golden Past.
A Shining Future.
Top Row: Bob Coleman Second Row: Bill Brunson, Mark Stambaugh
Bottom Row: Mike Browning, Richard Strickland (Chairman), Dale Provenzano, Allen Booker
Congratulations to Cindee Overstreet,
ACCG Clerk of the Year, and
Aaron Mumford, President of the
ACCG County Attorneys Section.
815188_Glynn.indd 1
Glynn County Board of Commissioners
@GlynnCounty
Visit us at www.glynncounty.org
Glynn County Board of
Commissioners
1725 Reynolds Street, Suite 302
Brunswick, Georgia 31520
912-554-7404
FALL 2016 www.accg.org
6/28/16 33
1:57 PM
http://www.GlynnCounty.org
http://www.glynncounty.org
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
https://www.nxtbook.com/naylor/ACGQ/ACGQ0119
https://www.nxtbook.com/naylor/ACGQ/ACGQ0418
https://www.nxtbook.com/naylor/ACGQ/ACGQ0318
https://www.nxtbook.com/naylor/ACGQ/ACGQ0218
https://www.nxtbook.com/naylor/ACGQ/ACGQ0118
https://www.nxtbook.com/naylor/ACGQ/ACGQ0417
https://www.nxtbook.com/naylor/ACGQ/ACGQ0317
https://www.nxtbook.com/naylor/ACGQ/ACGQ0217
https://www.nxtbook.com/naylor/ACGQ/ACGQ0117
https://www.nxtbook.com/naylor/ACGQ/ACGQ0416
https://www.nxtbook.com/naylor/ACGQ/ACGQ0316
https://www.nxtbook.com/naylor/ACGQ/ACGQ0216
https://www.nxtbook.com/naylor/ACGQ/ACGQ0116
https://www.nxtbook.com/naylor/ACGQ/ACGQ0415
https://www.nxtbook.com/naylor/ACGQ/ACGQ0315
https://www.nxtbook.com/naylor/ACGQ/ACGQ0215
https://www.nxtbook.com/naylor/ACGQ/ACGQ0115
https://www.nxtbook.com/nxtbooks/naylor/ACGS0612
https://www.nxtbook.com/nxtbooks/naylor/ACGS0512
https://www.nxtbook.com/nxtbooks/naylor/ACGS0412
https://www.nxtbook.com/nxtbooks/naylor/ACGS0312
https://www.nxtbook.com/nxtbooks/naylor/ACGS0212
https://www.nxtbook.com/nxtbooks/naylor/ACGS0112
https://www.nxtbook.com/nxtbooks/naylor/ACGS0611
https://www.nxtbook.com/nxtbooks/naylor/ACGS0511
https://www.nxtbook.com/nxtbooks/naylor/ACGS0411
https://www.nxtbook.com/nxtbooks/naylor/ACGS0311
https://www.nxtbook.com/nxtbooks/naylor/ACGM0311
https://www.nxtbook.com/nxtbooks/naylor/ACGM0111
https://www.nxtbook.com/nxtbooks/naylor/ACGM1110
https://www.nxtbook.com/nxtbooks/naylor/ACGM1010
https://www.nxtbook.com/nxtbooks/naylor/ACGM0910
https://www.nxtbook.com/nxtbooks/naylor/ACGM0810
https://www.nxtbook.com/nxtbooks/naylor/ACGM0710
https://www.nxtbook.com/nxtbooks/naylor/ACGM0510
https://www.nxtbook.com/nxtbooks/naylor/ACGM0410
https://www.nxtbook.com/nxtbooks/naylor/ACGM0310
https://www.nxtbook.com/nxtbooks/naylor/ACGM0210
https://www.nxtbook.com/nxtbooks/naylor/ACGM1209
https://www.nxtbook.com/nxtbooks/naylor/ACGM1109
https://www.nxtbook.com/nxtbooks/naylor/ACGM1009
https://www.nxtbook.com/nxtbooks/naylor/ACGM0909
https://www.nxtbook.com/nxtbooks/naylor/ACGM0809
https://www.nxtbook.com/nxtbooks/naylor/ACGM0709
https://www.nxtbook.com/nxtbooks/naylor/ACGM0509
https://www.nxtbook.com/nxtbooks/naylor/ACGM0409
https://www.nxtbook.com/nxtbooks/naylor/ACGM0309
https://www.nxtbook.com/nxtbooks/naylor/ACGM0209
https://www.nxtbook.com/nxtbooks/naylor/ACGM0109
https://www.nxtbook.com/nxtbooks/naylor/ACGM1208
https://www.nxtbook.com/nxtbooks/naylor/ACGM1108
https://www.nxtbook.com/nxtbooks/naylor/ACGM1008
https://www.nxtbook.com/nxtbooks/naylor/ACGM0908
https://www.nxtbook.com/nxtbooks/naylor/ACGM0808
https://www.nxtbook.com/nxtbooks/naylor/ACGM0608
https://www.nxtbook.com/nxtbooks/naylor/ACGM0508
https://www.nxtbook.com/nxtbooks/naylor/ACGM0408
https://www.nxtbook.com/nxtbooks/naylor/ACGM0308
https://www.nxtbook.com/nxtbooks/naylor/ACGM0208
https://www.nxtbookmedia.com