Bill Text: GA HB1123 | 2009-2010 | Regular Session | Introduced
Bill Title: Wayne County; levy excise tax; authorize
Spectrum: Partisan Bill (Republican 3-0)
Status: (Passed) 2010-06-04 - Effective Date [HB1123 Detail]
Download: Georgia-2009-HB1123-Introduced.html
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House
Bill 1123 (AS PASSED HOUSE AND SENATE)
By:
Representatives Williams of the
178th,
Lane of the
167th,
and Smith of the
168th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
authorize the governing authority of Wayne 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 Wayne County 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 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 R516 of the
governing authority of Wayne County 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 R516:
(1)
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 Wayne 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.