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03 LC 14 8514
House Bill
1029
By: Representatives Channell of the 77th and Parrish of the 102nd
By: Representatives Channell of the 77th and Parrish of the 102nd
A BILL TO BE
ENTITLED
AN ACT
AN ACT
To amend Article 3 of Chapter 13 of Title 48 of the Official
Code of Georgia Annotated, relating to excise taxation on rooms, lodgings, and
accommodations, so as to provide a certain definition; to provide for an
effective date and applicability; to repeal conflicting laws; and for other
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Article 3 of Chapter 13 of Title 48 of the Official Code of
Georgia Annotated, relating to excise taxation on rooms, lodgings, and
accommodations, is amended by striking Code Section 48-13-50.2, relating to
definitions, and inserting in lieu thereof the
following:
"48-13-50.2.
As used in this article, the term:
(1) 'Convention and visitors bureau authority created by local Act of the General Assembly for a municipality' means only those entities that are governed by boards whose members are nominated by a private sector nonprofit organization; provided, however, that board members may be subject to approval by the local governing authority and to removal for cause. Such entities shall not include any such entity that is delinquent in complying with any provision of this article.
(2) 'Innkeeper' means any person who is subject to taxation under this article for furnishing for value to the public any rooms, lodgings, or accommodations.
(2) (3)
'Promoting tourism, conventions, and trade shows' means planning, conducting, or
participating in programs of information and publicity designed to attract or
advertise tourism, conventions, or trade
shows."
"48-13-50.2.
As used in this article, the term:
(1) 'Convention and visitors bureau authority created by local Act of the General Assembly for a municipality' means only those entities that are governed by boards whose members are nominated by a private sector nonprofit organization; provided, however, that board members may be subject to approval by the local governing authority and to removal for cause. Such entities shall not include any such entity that is delinquent in complying with any provision of this article.
(2) 'Innkeeper' means any person who is subject to taxation under this article for furnishing for value to the public any rooms, lodgings, or accommodations.
SECTION 2.
This Act shall become effective upon its approval by the
Governor or upon its otherwise becoming law without such approval; provided,
however, as to a convention and visitors bureau authority created by local Act
of the General Assembly for a municipality before January 1, 2003, this Act
shall be effective on January 1, 2005.
SECTION 3.
All laws and parts of laws in conflict with this Act are
repealed.