2.5.26 Ways and Means Subcommittee on Sales Tax

A bill that deals with culture, sir. Fine arts club, opera houses, and that such as typically, it's just extending the sunset from the end of '27 to the end of '20, '32. Believe it or not, in our rural parts of the state, we do have operas, houses, and we do have, symphonies, and we do have cultural, places, and it's just, to be exempt no sales tax like it is now. Extended sunset dated to the exemption of sales, tickets, fees, and charges of admission to certain museums and fine arts performances. Also symphonies, orchestras, etcetera.

But we have a, Chris Perry Arts Alliance typically is in Cordele. Hawkinsville has an opera house there. And then Perry, we have the, the Perry Fair that that I think might be, interested in this as well.

Excuse me. But the the point a point of order has been raised that the gentleman doesn't have a tie.

Well, sir, a lot of meetings you don't wear ties to, so I was trying to take your lead.

Not sure that's a good thing this week. Did I interrupt you? Do you or do you have anything further on this? I think

I said the LC number. I beg for your forgiveness. It's LC590271.

We concur. And and and the, you you buried the headline, but we're extending it to online 22 to,

2032. Yes, sir.

Gentleman's major presentation. We are, here for discussing this today, over the the committee for the first time. Is that you, miss Sussan, down there? Number 29. Yes, ma'am.

You are recognized.

Thank you, mister chairman. To my colleagues down in the watermelon town of the

Yes, ma'am.

State.

Watermelon Capital World.

Yes. And, can you explain to me, without this legislation, what will happen?

Well, it'll hurt it'll hurt our people and it'll hurt, you know, some of those places might close. There's only so much culture and and arts we have in our area. Right. This just takes away from the kids and takes away from the grandparents and the senior citizens.

Yes. Okay. Very good. Thank you.

Yes, sir. Mister chairman. Chairman Rose, you're recognized.

We just keep hearing culture, culture, culture. I wanna hear an explanation, mister chairman, what this culture is.

Do y'all not have fine arts clubs in Lake Oconee area? Did your grandmother not have the symphony and the fine arts club that y'all would attend or, any concerts that you don't have to pay taxes for? No. Y'all don't have that because you're in Lake Oconee. That's right.

Thank you, mister chairman. I was just gonna ask Arthur if he thought at a time when we were trying to eliminate property taxes by using sales tax, if he thought we ought to be shrinking the pool of sales tax that we should be collecting. Well, why don't you just ask the the citizens of your community if you think you need to do away with some cultural events? I think they want their property taxes gotten rid of more. Well, probably so, but also we need to stimulate the economy, and this is a way to keep stimulating our economy in South Central Georgia.

Mister Kelly, do you have anything further? No. Mister Williams, do you have anything further for the subcommittee?

No, sir.

Do you have a fiscal note on this item?

I don't I'm not aware if we have a fiscal note on this or not. What's that? We have one from 2023. Is Okay.

Okay. I'm I'm told by that we have a new one requested. So we we have a new one requested. Yes, sir. And you have one more question.

Chairman Doctor. Noon.

Thank you, chairman. Just curious if there's any kind of a heat map or anything that tells where most of this tax benefit goes. Is it completely spread across Georgia? I know you don't Right. Right.

Right now, I

think it's spread the lower state.

Prices, the more sales tax that's being, I guess, forgiven in this particular area, of culture, entertainment, whatever you wanna call it. Right. So, I'm just kinda curious if there was a, a breakdown of, you know, an estimate probably of a 159 counties

or Yeah.

Regions or something. I haven't seen anything about it.

Rural area, and I'm kinda I think the prices and the sales tax forgiven might not be in rural counties maybe as much as we think. It'd It'd be interesting just to see if it's possible to get something. Yeah.

Yeah. I'll be I was just talking about my area's rural, and that's what I'm concerned with. So that's what I was I will get that information for you, though, if it please. It's a gentleman from Augusta. Thank you, sir.

You know, he is a doctor. Yes. He is. We we have been giving you a little for those that are watching us online, a little collegial, red and brown. I appreciate it.

As you as you are a learning member of the committee. If I could bring us back to, the serious note on this, I believe in most cases, what this what this does is is where there would normally be a a ticket that would sell for $20 and have a a 7% sales tax in charge of one what they still charge the the the tax on that. The the tax was just not be remitted to state and actually go to, you know, help support the event. Is that not true?

That is true.

Each individual place could do it the way they they chose, but in order to to keep those, keep those, in place. I would, remind the the committee we have had this before, and and it was, questioned. I actually questioned as did a couple of other members of the subcommittee. This is not just the sales state sales tax. This is a state and local.

So it's many times people come and ask us to waive the state portion of the sales tax, and and they wanna they wanna collect their local. This this is a, this is a team effort on that. It it doesn't waive the whole thing. Are there further questions of the gentleman? It's, late in the afternoon.

We are on the first hearing. Further questions? No further questions? Mister Williams, thank you very much. We'll, we'll hold you over for a second second hearing, and thank you very much.

Did we have anybody that wish to speak to the item? We didn't have anybody signed up. I see you weren't fast enough. If you come next time, we'll let you have no. I don't see you maybe.

Let me just speak to this. So on, house bill ten seventy seven l c fifty nine zero two one, this concludes the first hearing on the matter. If there's no further business before the subcommittee, we'll stand adjourned without objection. See no objection. We are adjourned.