Ga. Comp. R. & Regs. R. 560-12-2-.84 - Taxicabs
(1) Taxicab owners
and operators. Any person owning and operating a taxicab or taxicabs shall
register as a dealer and pay the tax at the time of purchase on tangible
personal property used or consumed in the operations. Such purchases include
taxicabs, meters, accessories, tires, repair parts, gasoline, lubricants,
tools, and other supplies. Additionally, such person shall collect the tax on
fares for the transportation of persons in accordance with the uniform bracket
system and shall remit same to the State Revenue Commissioner.
(2) Taxicab operators leasing cabs to
drivers. Any person leasing or renting taxicabs to others and supervising their
operations must register as a dealer. Taxicabs, meters, accessories, repair
parts, and tires exclusively for lease or rental should be purchased tax exempt
under Certificates of Exemption. Other materials and supplies, including
gasoline, lubricants, soaps, etc., used or consumed in connection with their
operations are taxable at the time of purchase. Lessees or rentees of taxicabs
and other tangible personal property shall be liable for a tax thereon at the
rate of 4% of the gross lease or rental charges. Additionally, lessees or
rentees of taxicabs shall collect the tax on fares for transportation of
persons in accordance with the uniform bracket system. Said lessees or rentees
shall pay the tax on charges for the lease or rental of tangible personal
property and fares collected for transportation of persons to their lessors or
renters and said lessors or renters shall remit same to the State Revenue
Commissioner.
(3) Taxicab operators
and lessors. Any person owning and leasing taxicabs which are operated
partially by the owner and partially by the lessee shall register as a dealer
and pay the tax at the time of purchase on tangible personal property used or
consumed in the operations, including taxicabs, meters, accessories, tires,
repair parts, gasoline, lubricants, and other supplies. Additionally, such
lessors shall collect the tax on the gross lease or rental charges for taxicabs
and equipment, and shall collect the tax on any tangible personal property sold
to lessees. Lessees shall collect the tax on fares for transportation of
persons in accordance with the uniform bracket system and pay such tax to the
lessor for remittance to the State Revenue Commissioner.
(4) Taxicab "headquarters" operators. Any
person operating a headquarters for taxicabs and supervising or directing
taxicab drivers, or receiving and relaying calls to cab driver members, shall
register as a dealer. Cab driver members operating from such headquarters shall
pay the tax at the time of purchase, lease or rental, on all tangible personal
property used or consumed in the operations. Additionally, such drivers shall
collect the tax on fares for transportation of persons in accordance with the
uniform bracket system and pay the same to the dealer operating the
headquarters for remittance to the State Revenue Commissioner.
(5) Independent taxicab operators.
Independent taxicab operators shall register as dealers and pay the tax at the
time of purchase, lease or rental on all equipment, materials, and supplies
used or consumed in the operations. Additionally, such persons shall collect
the tax on fares for transportation of persons in accordance with the uniform
bracket system and remit same to the State Revenue Commissioner.
(6) Cars for hire. For the purpose of this
regulation, cars for hire are taxable in the same manner as taxicabs.
(7) Definitions.
(a) For purposes of this regulation the term
"independent taxicab operator" means a person who is totally unassociated with
any headquarters operation and with any lessors of taxicabs and with any other
taxicab business or driver.
(b) Due
to the likelihood that the State would otherwise lose tax funds due to the
difficulty of policing the business operations of taxicab drivers because of
the nature of the business, the lack of an office or regular place of business
and the turnover of drivers, headquarters operators and lessors of taxicabs
shall collect the tax on fares for transportation of persons from their drivers
as required above, and the term "headquarters operators" includes not only any
person operating a headquarters for taxicabs and supervising or directing
taxicab drivers, or receiving and relaying calls to cab driver members, but
also any person or entity allowing use of the trade name of the headquarters or
allowing any driver to hold himself out as being associated with the
headquarters. The term "taxicab lessors" includes any person or entity leasing
a vehicle to another person or entity for use as a taxicab.
Notes
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