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Subject 560-10-28 TAG SERVICE COMPANIES

Rule 560-10-28-.01 Tag Service Companies

(1) Defined. Any private person, firm, partnership, or corporation engaged within this State in the service of completing motor vehicle license tag application forms, computing motor vehicle tag fees and/or ad valorem taxes or handling motor vehicle license tag application forms in any manner whatsoever on behalf of and for another is a tag service company for the purpose of this chapter, except as otherwise provided in paragraph (2).
(2) Exceptions. Any private person, firm, partnership, or corporation lawfully operating within this State as a new or used motor vehicle dealer who completes motor vehicle license tag application forms, computes tag fees and motor vehicle ad valorem taxes and handles such applications on motor vehicles bought or sold by such dealership businesses shall not be a tag service company for the purpose of this chapter.

Rule 560-10-28-.02 Registration

Any private person, firm, partnership, or corporation qualifying and acting as a tag service company under the definition as set forth in this chapter shall, before engaging in such service, comply with the following registration requirements on an annual calendar basis:

(a) Each tag service company shall register with the Georgia State Revenue Commissioner at least 30 days before commencing business, through the office of the local county tag agent in the county where the main business office of the tag service company shall be located. The registration form shall be signed and sworn to by the owner(s) of said company, or if said company is a corporation, by the president and secretary, and shall contain the following information:
1. The complete names and home addresses of all individuals with ownership interests in said tag service company and the length of time such individuals have resided at such address.
2. The complete names, addresses and telephone numbers under which such service shall operate including all branch offices of said service.
3. A list of the counties in this State in which said service will do business.
4. A statement that all city and county business license ordinances have been complied with and the date such business licenses were obtained.
5. The complete names of all employees and associates of said service and a description of any experience that such employees and associates have had in completing motor vehicle license tag application forms and computing motor vehicle ad valorem taxes.
6. The complete names of each owner, employee and associate of said service who has been engaged in the same or similar service in the three years prior to the date of registration and the names and addresses of any such service companies with which such individuals were previously associated.

Rule 560-10-28-.03 Submission of Documents, Fees and Taxes

(1) Documents, Fees and Taxes to be Submitted. Each motor vehicle license tag application to be submitted by a tag service company for or on behalf of another, before being delivered to the appropriate county tag agent, shall:
(a) Be completed in full with all questions answered, be signed by the applicant or his duly appointed representative, and
(b) Be accompanied by cash, check or money order, acceptable to the county tag agent and made payable to him, for the exact amount due for tag fees, ad valorem taxes and other necessary fees, and
(c) Be accompanied by a properly completed and executed power of attorney form T-8a as prescribed by the State Revenue Commissioner; no other power of attorney form shall be acceptable.
(2) When Documents, Fees and Taxes Submitted. Each license tag application received by a tag service company to be submitted for on or behalf of another shall be delivered to the appropriate county tag agent with all the necessary fees and documents necessary to the issuance of a motor vehicle license tag no later than three working days after being received by the tag service company.
(3) Accounting of Documents, Fees and Taxes. Each tag service company shall deliver a complete list of all applications such tag service company has received on a weekly basis. Such list shall contain the names of the applicants for whom he is acting, a description of the vehicle by year, make and model and the amount of fee and tax funds submitted with the application for such applications received during the week preceding the report. At the time the license tag applications received by the tag service company are being delivered to the appropriate county tag agent, the tag service shall deliver to the county tag agent an accounting list for the applications being delivered. Such list shall contain the name of the applicants for whom he is acting, a description of each vehicle applied for by year, make and model, and the amount of fee and ad valorem tax funds submitted for each application.
(4) Deficiency of Tag Fees and Ad Valorem Taxes. Any deficiency in the amount of payment for tag fees and ad valorem taxes due with each motor vehicle license tag application submitted by a tag service company shall be paid by the tag service company submitting same.
(5) Electronic Communications. A tag service company may use electronic or similar means in lieu of the document, signature, power of attorney and delivery requirements of paragraphs (1), (2), and (3) of this Rule. In handling a motor vehicle license tag application electronically, a tag service company shall be required to employ procedures acceptable to the county tag agent for the applicant to confirm the accuracy of all information submitted and to authorize the tag service company to submit the application. In addition, if a motor vehicle license tag application is processed electronically, payment may be submitted in a form other than required by paragraph (1) of this Rule which is acceptable to the county tag agent.
(6) Access to Motor Vehicle Registration Records. A tag service company which enters into an agreement to provide electronic registration or renewal of motor vehicles with the commissioner or a county tag agent shall be authorized to receive the addresses of applicants in order to verify applications for registration or renewal; and, in addition, shall be authorized to receive the following motor vehicle registration records in order to register or renew any motor vehicle:
(a) The vehicle identification number;
(b) The license tag number;
(c) The date of expiration of the registration; and
(d) The amount of tax owed.
(7) Restrictions on Use of Records. Unless permission is otherwise provided by the applicant, a tag service company shall not use an applicant's motor vehicle registration records for any purpose other than the provision of services regulated under this chapter, nor disclose such records to any person, firm, partnership, or corporation.

Rule 560-10-28-.04 Certain Advertising Prohibited

No tag service company shall hold itself out as being affiliated with or being endorsed by the Georgia State Revenue Department or its duly authorized county tag agents, nor shall any tag service company employ any advertising method nor present any advertisement that would tend to establish the existence of any affiliation with or endorsement by the Georgia State Revenue Department or its duly authorized county tag agents.