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HB 1149 - Hotel-motel tax; convention center

Snelling, Bob (99th)	Hembree, Bill (98th)

Status Summary	HC:	W&M	SC:	EDT&C	FR:	01/12/00	LA:	05/01/00	Signed by Governor

First Reader Summary

A BILL to amend Code Section 48-13-51 of the Official Code of Georgia Annotated, relating to county and municipal levies on public accommodations charges for promotion of tourism, conventions, and trade shows, so as to change the specific date by which certain conference and convention center facilities or similar facilities must be substantially completed and in operation; and for other purposes.

HB 1149                                            LC 25 1488 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Code Section 48-13-51 of the Official Code of 
  1- 2  Georgia Annotated, relating to county and municipal levies 
  1- 3  on public accommodations charges for promotion of tourism, 
  1- 4  conventions, and trade shows, so as to change the specific 
  1- 5  date by which certain conference and convention center 
  1- 6  facilities or similar facilities must be substantially 
  1- 7  completed and in operation; to provide an effective date; to 
  1- 8  repeal conflicting laws; and for other purposes. 
 
  1- 9       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-10                           SECTION 1. 
 
  1-11  Code Section 48-13-51 of the Official Code of Georgia 
  1-12  Annotated, relating to county and municipal levies on public 
  1-13  accommodations charges for promotion of tourism, 
  1-14  conventions, and trade shows, is amended by striking 
  1-15  paragraph (4.3) of subsection (a) and inserting in lieu 
  1-16  thereof the following: 
 
  1-17      "(4.3) Notwithstanding the provisions of paragraph (1) 
  1-18      of this subsection, a county (within the territorial 
  1-19      limits of the special district located within the 
  1-20      county) or municipality may levy a tax under this Code 
  1-21      section at a rate of 7 percent.  A county or 
  1-22      municipality levying a tax pursuant to this paragraph 
  1-23      shall expend (in each fiscal year during which the tax 
  1-24      is collected under this paragraph (4.3)) amounts as 
  1-25      follows:  an amount equal to 28.58 percent of the total 
  1-26      taxes collected at the rate of 7 percent for the purpose 
  1-27      of promoting tourism, conventions, and trade shows which 
  1-28      amount shall be expended only through a contract or 
  1-29      contracts with the state, a department of state 
  1-30      government, a state authority, an authority created by 
  1-31      local Act of the General Assembly, or a private sector 
  1-32      nonprofit organization, or through a contract or 
  1-33      contracts with some combination of such entities; and an 
  1-34      amount equal to 28.58 percent of the total taxes 
  1-35      collected at the rate of 7 percent for the purpose of 
 
 
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  2- 1      supporting a conference and convention center facility 
  2- 2      or similar facility owned or operated by an authority 
  2- 3      created by local Act of the General Assembly for 
  2- 4      convention and conference center purposes or any other 
  2- 5      similar or related purposes, if a written agreement to 
  2- 6      provide such support was in effect on or prior to July 
  2- 7      1, 1997, and if such conference and convention center 
  2- 8      facility or similar facility is substantially completed 
  2- 9      and in operation prior to July 1, 2000 December 31, 
  2-10      2001, which amounts shall be expended only through a 
  2-11      contract or contracts with the state or an authority 
  2-12      created by local Act of the General Assembly." 
 
  2-13                           SECTION 2. 
 
  2-14  This Act shall become effective upon its approval by the 
  2-15  Governor or upon its becoming law without such approval. 
 
  2-16                           SECTION 3. 
 
  2-17  All laws and parts of laws in conflict with this Act are 
  2-18  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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