Business Personal Property Tax Return Form Page 2
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4GENERAL INFORMATION - THIS SECTION SHOULD BE COMPLETED IN DETAIL
(NOTE: THIS INFORMATION IS OPEN TO PUBLIC INSPECTION)
1. CHECK TYPE OF BUSINESS:
COMMERCIAL [
]
INDUSTRIAL [
]
AGRICULTURAL [
]
2. CHECK TYPE OF GA. INCOME TAX FILED:
CORPORATION [
]
INDIVIDUAL [
]
PARTNERSHIP [
]
3. FISCAL YEAR ENDING DATE OF BUSINESS: _______________________________________________________________
4. FEDERAL EMPLOYER IDENTIFICATION NUMBER: __________________________________________________________
5. STATE TAXPAYER IDENTIFICATION (S.T.I.) NUMBER: ______________ STATE SALES TAX NUMBER: _________________
6. NAME OF PRESIDENT OF CORPORATION OR OWNERS NAME: _______________________________________________
7. DOING BUSINESS AS: _________________________________________________________________________________
8. NAME ON BUSINESS LICENSE: __________________________________________________________________________
9. IF BUSINESS LOCATED WITHIN CITY LIMITS, LIST CITY NAME: _______________________________________________
10. PREPARERS NAME: _________________________________________________________________________________
ADDRESS: _____________________________________________________ PHONE: # ___________________________
11. PERSON WHO SHOULD BE CONTACTED CONCERNING QUESTIONS ABOUT THIS RETURN:
NAME: ________________________________________________ PHONE #: _____________________________________
12. LOCATION OF SUPPORTING RECORDS: __________________________________________________________________
13. PHONE NUMBER OF BUSINESS: _______________________ HOME OFFICE NUMBER: __________________________
TOLL FREE NUMBER: _________________________________ FAX NUMBER: ____________________________________
EMAIL ADDRESS: _____________________________________________________________________________________
14. MAIN BUSINESS PRODUCT OR ACTIVITY: _________________________________________________________________
15. NORTH AMERICAN INDUSTRY CLASSIFICATION SYSTEM (NAICS) NUMBER: ___________________________________
16. SQUARE FOOTAGE OF BUILDING: _____________ IF RETAIL, SQUARE FOOTAGE OF RETAIL AREA: ________________
17. IF YOU CLOSED OR SOLD YOUR BUSINESS, PLEASE LIST NEW OWNER’S NAME AND ADDRESS __________________
____________________________________________________________________________________________________
18. DATE BUSINESS BEGAN IN THIS COUNTY: _____________________ WAS RETURN FILED LAST YEAR? YES [
] NO [
]
19. DO YOU OR YOUR BUSINESS HAVE ASSETS LOCATED IN OTHER COUNTIES IN THIS STATE? YES [
]
NO [
]
20. DOES THE BUSINESS OWN A BOAT AND MOTOR? YES [
]
NO [
]
AIRCRAFT? YES [
]
NO [
] IF YES, PLEASE REQUEST MARINE FORM PT-50M OR AIRCRAFT FORM PT 50A.
REFERENCE INFORMATION
1.
O.C.G.A. § 48-5-299 requires the Board of Tax Assessors to diligently investigate and inquire into the property owned in the county for the purpose of
ascertaining what property, real and personal is subject to taxation in the county and require its proper return for taxation.
2.
O.C.G.A. § 48-5-300 grants the Board of Tax Assessors authority to require production of books, papers, or documents, by subpoena, if necessary, which may
aid in determining the proper assessment.
3.
O.C.G.A. § 48-5-269 grants the State Revenue Commissioner the authority to prescribe the forms, books, and records to be used for standard property tax
reporting for all taxing units, including but not limited to, the forms, books, and records to be used in the listing, appraisal and assessment of property and how
the forms, books, and records shall be compiled and kept.
4.
O.C.G.A. § 48-5-269.1 grants the State Revenue Commissioner the authority to adopt and require the use of uniform procedural manual for appraising tangible
real and personal property.
5.
In accordance with the above sections of the Georgia Code this return and schedules are submitted to you for your completion. Failure to file a completed copy
of this form may lead to an audit of your records and/or the placing of an assessment on your property from the best information obtainable in accordance with
O.C.G.A. § 48-5-299 (a).
6.
Freeport Exemption (O.C.G.A. § 48-5-48.2) may be available in your county (exemption of inventory of goods in the process of manufacture or production,
finished goods and finished goods stored for out of state shipment). Applications are available on request and must be completed and filed with the business
personal property return and schedules prior to the deadline for filing.
7.
Any air and water pollution control facilities owned may be exempt under O.C.G.A. § 48-5-41 (11) which states… “All property used in or which is a part of any
facility which has been installed or constructed at any time for the primary purpose of eliminating or reducing air and water pollution of such facilities and has
been certified by the Department of Natural Resources as necessary and adequate for the purpose intended” shall be exempt from all Ad Valorem Property
Taxes in this state.
8.
Most counties do not accept metered mail dates as filing dates unless counter stamped by the post office. Be sure that the date of deposit and the postmark
date are the same if mailing close to the deadline.
9.
O.C.G.A. § 48-5-41.1 states… “All farm products grown in this state and remaining in the hands of the producer during the one year beginning immediately after
their production and harvested agricultural products which have a planting-to-harvest cycle of 12 months or less, which are customarily cured or aged for a
period in excess of one year after harvesting and before manufacturing, and which are held in this state for manufacturing and processing purposes and all
qualified farm products grown in this state shall be exempt from Ad Valorem Property Taxes.”
10.
O.C.G.A. § 48-5-43 states… “Consumers of commercial fertilizers shall not be required to return for taxation any commercial fertilizer or any manures commonly
used by farmers and others as fertilizers if the land upon which the fertilizer is to be used has been properly returned for taxation.”
11.
Boats and motors and aircraft should be reported on a separate reporting form which will be provided upon request.
12.
Computer software (O.C.G.A. § 48-1-8) .shall constitute personal property only to the extent of the value of the unmounted or uninstalled medium on or in which
it is stored or transmitted except that held as inventory ready for sale.
PAGE 2
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