Bill Text: GA HB1191 | 2011-2012 | Regular Session | Introduced
Bill Title: Lavonia, City of; levy an excise tax
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2012-04-11 - Effective Date [HB1191 Detail]
Download: Georgia-2011-HB1191-Introduced.html
12 LC 28
6201/AP
House
Bill 1191 (AS PASSED HOUSE AND SENATE)
By:
Representatives Powell of the
29th
and Harden of the
28th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
authorize the governing authority of the City of Lavonia 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 the City of Lavonia is authorized 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 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
2.
The
enactment of this Act is subsequent to the adoption of a resolution of the
governing authority of the City of Lavonia on February 6, 2012, 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 such resolution adopted by the mayor and council of
the City of Lavonia:
(1)
In each fiscal year during which a tax is collected pursuant to 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 Lavonia or by such other entity
already authorized to administer tourism funds pursuant to an existing contract
as specified in paragraph (2) of subsection (e) of Code Section 48-13-51 of the
O.C.G.A.; 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.