Bill Text: GA HB784 | 2009-2010 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Canton, City of; levy an excise tax; authorize
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2009-05-11 - Effective Date [HB784 Detail]
Download: Georgia-2009-HB784-Introduced.html
Bill Title: Canton, City of; levy an excise tax; authorize
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2009-05-11 - Effective Date [HB784 Detail]
Download: Georgia-2009-HB784-Introduced.html
09 LC 14
0094
House
Bill 784
By:
Representatives Hill of the
21st
and Jerguson of the
22nd
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
authorize the governing authority of the City of Canton 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 Canton 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 20090115 of
the governing authority of the City of Canton 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 said resolution of the governing authority of the
City of Canton:
(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 Canton; 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.