Bill Text: GA HB778 | 2009-2010 | Regular Session | Introduced
Bill Title: Locust Grove, City of; levy an excise tax; authorize
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2009-05-11 - Effective Date [HB778 Detail]
Download: Georgia-2009-HB778-Introduced.html
09 LC 14
0093/AP
House
Bill 778 (AS PASSED HOUSE AND SENATE)
By:
Representatives Lunsford of the
110th
and Yates
73rd
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
authorize the governing authority of the City of Locust Grove 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 Locust Grove 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
2.
The
enactment of this Act is subsequent to the adoption of Resolution 08-12-077 of
the governing authority of the City of Locust Grove 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 08-12-077 :
(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 the City of Locust Grove; 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.