Bill Text: GA HB1296 | 2011-2012 | Regular Session | Introduced

Georgia House Bill 1296 (Prior Session Legislation)

Bill Title: Toccoa, City of; levy an excise tax

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2012-04-11 - Effective Date [HB1296 Detail]

Download: Georgia-2011-HB1296-Introduced.html

12 LC 34 3444/AP

House Bill 1296 (AS PASSED HOUSE AND SENATE)

By: Representative Harden of the 28th

A BILL TO BE ENTITLED
AN ACT

To authorize the governing authority of the City of Toccoa 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 Toccoa 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 Toccoa dated March 12, 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 the duly executed resolution adopted by the mayor and council of the City of Toccoa:

(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 Toccoa or by such other entity already authorized to administer tourism funds pursuant to 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.