Ga. Comp. R. & Regs. R. 560-2-20-.01 - Adult Entertainment State Operation Assessment
(1)
Purpose. This regulation
provides guidance concerning the implementation and administration of the adult
entertainment state operation assessment under O.C.G.A. §
15-21-209.
(2)
Definitions. As used in this
regulation, the term "adult entertainment establishment" shall have the same
meaning as in O.C.G.A. §
15-21-201.
(3)
Required Return.
(a) By April 30 of each calendar year and
using Form AE-SOA, each adult entertainment establishment shall pay to the
Department a state operation assessment equal to the greater of 1 percent of
the previous calendar year's Georgia gross revenue or $5,000.00. The previous
year's Georgia gross revenue of an adult entertainment establishment shall be
determined in the same manner as Georgia gross receipts are determined pursuant
to O.C.G.A. §
48-7-31 but shall always be determined on a calendar year basis regardless of the tax
year of the adult entertainment establishment.
(b) The adult entertainment establishment
shall use the Georgia Tax Center to file Form AE-SOA and pay the tax. No other
filing or payment method shall be permitted. No extension to file or pay shall
be granted by the Department.
(4)
Penalty and Interest.
(a) Penalty. When any adult entertainment
establishment fails to file a return or to pay the full amount of the state
operation assessment, in addition to other penalties provided by law, a penalty
will be added to the state operation assessment in the amount of 5 percent or
$5.00, whichever is greater, if the failure is for not more than one month. An
additional penalty of 5 percent or $5.00, whichever is greater, will be added
for each additional month or fraction of month during which the failure
continues. The penalty for any single year shall not exceed 25 percent or
$25.00 in the aggregate, whichever is greater. If the failure is due to
reasonable cause shown to the satisfaction of the commissioner, the penalty may
be waived. In the case of a false or fraudulent return or of a failure to file
a return where willful intent exists to defraud the state of the state
operation assessment, a penalty of 50 percent of the state operation assessment
due will be assessed.
(b) The state
operation assessment shall bear interest in accordance with O.C.G.A. §
48-2-40.
(5)
Periods of limitation
for assessment of the tax.
(a) Except
as otherwise provided in this paragraph, in the case where a return is filed,
the tax must be assessed within three years after the return was filed. For
purposes of this Rule, a return filed before the last filing day prescribed by
law will be considered as filed on the last day.
(b) In the case of a false or fraudulent
return filed with the intent to evade the tax or a failure to file a return,
the tax may be assessed at any time.
(c) Where, before the expiration of the time
prescribed in this paragraph for the assessment of the tax, both the
commissioner and the person subject to assessment have consented in writing to
its assessment after such time, the tax may be assessed at any time prior to
the expiration of the agreed upon period. The period so agreed upon may be
extended by subsequent agreements in writing made before the expiration of the
previously agreed upon period. The commissioner is authorized in any such
agreement to extend similarly the period within which a claim for refund may be
filed.
(d) If a claim for refund of
taxes paid for any period is filed within the last six months of the period
during which the commissioner may assess the amount of taxes, the assessment
period is extended for a period of six months beginning on the day the claim
for refund is filed.
(e) No action
without assessment may be brought for the collection of any tax after the
expiration of the period for assessment.
(6)
Refunds. Any state operation
assessment erroneously or illegally assessed and collected and interest on the
tax will be refunded in accordance with O.C.G.A. §
48-2-35.
Refund claims must be filed electronically on the Georgia Tax Center. When a
purchaser files a refund claim, the Claim for Refund must be accompanied by the
information required on the Georgia Tax Center.
(7)
Transfer of Funds. The state
operation assessment and any related penalties and interest collected shall be
remitted to the Safe Harbor for Sexually Exploited Children Fund Commission, to
be deposited into the Safe Harbor for Sexually Exploited Children
Fund.
(8)
Effective
Date. This regulation shall be applicable to calendar years beginning on
or after January 1, 2017 and the first return shall be due April 30,
2018.
Notes
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