09 LC 28
4691/AP
House
Bill 706 (AS PASSED HOUSE AND SENATE)
By:
Representatives Thompson of the
104th,
Floyd of the
99th,
Thomas of the
100th,
Mitchell of the
88th,
Marin of the
96th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
authorize the governing authority of the City of Lawrenceville 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.
The
City of Lawrenceville adopted a resolution on January 5, 2009, requesting that,
pursuant to the requirements of subsection (b) of Code Section 48-13-51 of the
O.C.G.A., the General Assembly enact a local Act pursuant to such Code section
authorizing the levy of an excise tax on hotels, motels, and related entities,
as defined in such Code section, in the amount of 8 percent, subject to the
requirements of paragraph (5) of subsection (b) of Code Section 48-13-51 of
the O.C.G.A.
SECTION
2.
Pursuant
to the authority of subsection (b) of Code Section 48-13-51 of the O.C.G.A., the
governing authority of the City of Lawrenceville is authorized to levy an excise
tax pursuant to said subsection 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 municipality 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
3.
(a)
In each fiscal year during which a tax is collected under paragraph (2) 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 the City of Lawrenceville; provided,
however, that the City of Lawrenceville may exercise its option under
paragraph (2) of subsection (e) of Code Section 48-13-51 of the O.C.G.A. to
contract with an entity qualified under such
provision.
(b) 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 subsection (a) of this section shall be expended for tourism product development.
(b) 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 subsection (a) 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.