HB 706 - Hotel-motel tax; int'l & maritime trade ctr authorities; amend prov

First Reader Summary

A BILL to amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to county and municipal excise tax levies on charges to the public for rooms, lodgings, and accommodations, so as to change certain provisions authorizing certain counties and municipalities to levy such tax under certain conditions; and for other purposes.

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Recorded Votes

• Vote # 331 PASS 03/13/97
• Vote # 332 IM TRANS 03/13/97

HB 706                                            LC 18 8320S 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Article 3 of Chapter 13 of Title 48 of the Official 
  1- 2  Code of Georgia Annotated, relating to county and municipal 
  1- 3  excise tax levies on charges to the public for rooms, 
  1- 4  lodgings, and accommodations, so as to change certain 
  1- 5  provisions authorizing certain counties and municipalities 
  1- 6  to levy such tax under certain conditions; to provide for 
  1- 7  requirements and limitations with respect thereto; to 
  1- 8  provide for related matters; to provide an effective date; 
  1- 9  to repeal conflicting laws; and for other purposes. 
 
  1-10       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-11                           SECTION 1. 
 
  1-12  Article 3 of Chapter 13 of Title 48 of the Official Code of 
  1-13  Georgia Annotated, relating to county and municipal excise 
  1-14  tax levies on charges to the public for rooms, lodgings, and 
  1-15  accommodations, is amended by striking paragraph (3.2) of 
  1-16  subsection (a) of Code Section 48-13-51, relating to the 
  1-17  levy and collection of certain excise taxes, and inserting 
  1-18  in its place a new paragraph (3.2) to read as follows: 
 
  1-19      "(3.2) Notwithstanding the provisions of paragraph (1) 
  1-20      of this subsection, a county (within the territorial 
  1-21      limits of the special district located within the 
  1-22      county) and the municipalities within a county in which 
  1-23      a trade and convention center facility is substantially 
  1-24      funded by a special county 1 percent sales and use tax 
  1-25      authorized by Article 3 of Chapter 8 of this title, as 
  1-26      amended, which tax was levied prior to January 1, 1994, 
  1-27      and is substantially funded by a state grant or grants 
  1-28      authorized on or before January 1, 1996, may levy a tax 
  1-29      under this Code section at a rate of 6 percent.  A 
  1-30      county or municipality levying a tax pursuant to this 
  1-31      paragraph shall expend (in each fiscal year during which 
  1-32      the tax is collected under this paragraph (3.2)) an 
  1-33      amount equal to 33 1/3 percent of the total taxes 
  1-34      collected at the rate of 6 percent for the purpose of 
  1-35      promoting tourism, conventions, and trade shows under a 
 
 
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  2- 1      contract with a private sector nonprofit organization as 
  2- 2      defined in subparagraph (A) of paragraph (8) of this 
  2- 3      subsection.  In addition to the amounts required to be 
  2- 4      expended above, a county or municipality levying a tax 
  2- 5      pursuant to this paragraph shall further expend (in each 
  2- 6      fiscal year during which the tax is collected under this 
  2- 7      paragraph (3.2)) an amount equal to 16 2/3 percent of 
  2- 8      the total taxes collected at the rate of 6 percent for 
  2- 9      the purpose of either marketing or operating trade and 
  2-10      convention facilities, provided that, in any county in 
  2-11      which an international and maritime trade center 
  2-12      authority has been created by local Act, such funds 
  2-13      shall only be expended pursuant to a contract with such 
  2-14      international and maritime trade center authority. 
  2-15      Marketing and operating expenditures may include a 
  2-16      preopening marketing program for such a facility and an 
  2-17      escrow account accrued prior to opening such facility to 
  2-18      cover operating expenses to be incurred after the 
  2-19      opening of such a facility.  In the event such facility 
  2-20      is not constructed, collected funds may be used for any 
  2-21      lawful purpose relating to tourism by the county or 
  2-22      municipality levying a tax pursuant to this paragraph." 
 
  2-23                           SECTION 2. 
 
  2-24  This Act shall become effective upon its approval by the 
  2-25  Governor or upon its becoming law without such approval. 
 
  2-26                           SECTION 3. 
 
  2-27  All laws and parts of laws in conflict with this Act are 
  2-28  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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