09 LC 18
8157/AP
House
Bill 626 (AS PASSED HOUSE AND SENATE)
By:
Representatives Amerson of the
9th
and Ralston of the
7th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
authorize the governing authority of Dawson County to levy an excise tax
pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide
procedures, conditions, and limitations; to provide for related matters; to
repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Pursuant
to the authority of subsection (b) of Code Section 48-13-51 of the O.C.G.A., the
governing authority of Dawson County is authorized within the territorial limits
of the special district located within Dawson County to levy an excise tax at a
rate not to exceed 8 percent of the charge for the furnishing for value to the
public of any room or rooms, lodgings, or accommodations furnished by any person
or legal entity licensed by, or required to pay business or occupation taxes to,
the county for operating a hotel, motel, inn, lodge, tourist camp, tourist
cabin, campground, or any other place in which rooms, lodgings, or
accommodations are regularly or periodically furnished for value.
SECTION
2.
The
enactment of this Act is subsequent to the adoption of Resolution #2009-001 of
the governing authority of Dawson County on February 19, 2009, which specifies
the subsequent tax rate, identifies the projects or tourism product development
purposes, and specifies the allocation of proceeds.
SECTION
3.
In
accordance with the terms of Resolution #2009-001:
(1)
In each fiscal year during which a tax is collected pursuant to paragraph (3) of
subsection (b) of Code Section 48-13-51 of the O.C.G.A., an amount equal to
not less than 50 percent of the total amount of taxes collected that exceed the
amount of taxes that would be collected at the rate of 5 percent shall be
expended for promoting tourism, conventions, and trade shows by the destination
marketing organization designated by Dawson County; and
(2)
The remaining amount of taxes collected that exceed the amount of taxes that
would be collected at the rate of 5 percent which are not otherwise expended
under paragraph (1) of this section shall be expended for tourism product
development.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.