Section 45-12-92. Revenue collections to be paid to state treasury on monthly basis; effect of failure of budget unit to comply with Code section; user fee defined; reporting

   (a) All departments, agencies, and budget units charged with the duty of collecting taxes, fees, assessments, or other moneys, the collection of which is imposed by law, if required, shall pay all revenues collected by them into the state treasury on a monthly basis on or before the fifteenth day of each month for the immediately preceding month's collections, according to such rules and regulations as may be prescribed by the Office of Planning and Budget. No allotment of funds shall be made to any budget unit which has failed to comply fully with this Code section.

(b) (1) As used in this subsection, the term "user fee" shall mean voluntary or mandatory payments made in exchange for a government good or service provided specifically to the fee payer. A revenue source meets this definition if the authorization for the fee explicitly or implicitly ties the fee to the activities of a specific program, such as a licensing fee charged by a regulatory program. Fines, penalties, late fees, or similar punitive charges are not included in this definition.

   (2) All departments, agencies, and budget units charged with the duty of collecting user fees, the collection of which is authorized by law or regulation, shall compile a separate annual report to be submitted to the Office of Planning and Budget showing:

      (A) The statute or regulation authorizing a user fee;

      (B) The user fee amount;

      (C) The goods or services associated with the user fee and the estimated cost of such goods or services;

      (D) The total amount collected from the user fee in the current fiscal year; and

      (E) Whether the user fee has been retained by the department, agency, or budget unit or remitted to the state treasury.

   (3) The report provided for in paragraph (2) of this subsection shall also contain any proposal that the budget unit may have to:

      (A) Create a new fee, or change, reauthorize, or terminate an existing fee, which shall include a description of the associated service or product provided or the regulatory function performed; and

      (B) Adjust an existing fee rate or amount. Each new or adjusted fee rate shall be accompanied by information justifying the proposed rate adjustment which may include:

         (i) The relationship between the revenue to be raised by the fee or change in the fee and the cost or change in the cost of the service, product, or regulatory function supported by the fee, with costs construed as actual costs incurred;

         (ii) The inflationary pressures that have arisen since the fee was last set;

         (iii) The effect on budgetary adequacy if the fee is not increased;

         (iv) The existence of comparable fees in other jurisdictions;

         (v) Policies that might affect the acceptance or the viability of the fee amount;

         (vi) Any proposal to designate, or redesignate, the fund into which revenue from a fee is to be deposited; and

         (vii) Other relevant considerations.

   (4) The Office of Planning and Budget shall compile and publish on the Open Georgia website, open.georgia.gov, a report showing for each department, agency, or other budget unit the data collected pursuant to this subsection.

Code 1933, § 40-423, enacted by Ga. L. 1962, p. 17, § 1; Ga. L. 2010, p. 112, § 1/HB 1284; Ga. L. 2011, p. 752, § 45/HB 142.