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Model Excise Tax Ordinance with IGA

June 28, 2012
During the 2012 legislative session the Georgia General Assembly overhauled Georgia’s tax system in large and meaningful ways.
One of the changes to Georgia’s tax system will provide for an exemption to the sales tax used in manufacturing starting in 2013. The Governor, however, did not want local governments to lose an important revenue source without providing for options and thus, the new legislation contained provisions allowing for local governments to impose an excise tax on the energy used in manufacturing. The new potential excise tax would be phased in over a four year period beginning in 2013 and contains numerous rules that must be followed by local governments in order to properly impose the excise tax.
In order to help cities that wish to impose such an excise tax, GMA has developed a model ordinance following the provisions of the new law. Additionally, GMA has developed a model intergovernmental agreement for use with county governments when the county chooses to impose an excise tax for energy used in manufacturing.
Special thanks is given to Joe Scheuer with the ACCG for his help in drafting these model documents.
Should you have any questions or comments related to these model ordinances, please feel free to contact Rusi Patel at rpatel@gmanet.com
The sample ordinances, agreements, job descriptions and other documents listed here are provided as examples only and should not be utilized until a thorough analysis of the respective document has been undertaken by the city.

Job descriptions should be written with the assistance of an attorney, industrial psychologist, or consultant skilled in content validity procedures and aware of the potential legal ramifications of job descriptions as imposed by the Fair Labor Standards Act and the Americans with Disabilities Act.

Model and sample ordinances, agreements and other documents are provided for educational purposes only and are not intended to be legal advice. Cities should consult with their city attorney to obtain legal advice about a proposed course of action.