Bill Text: GA HR1435 | 2009-2010 | Regular Session | Comm Sub
Bill Title: House Study Committee on Hotel-Motel Tax; create
Spectrum: Partisan Bill (Republican 4-0)
Status: (Engrossed - Dead) 2010-04-21 - House Passed/Adopted [HR1435 Detail]
Download: Georgia-2009-HR1435-Comm_Sub.html
10
LC 38 1133S
House
Resolution 1435 (COMMITTEE SUBSTITUTE)
By:
Representatives Stephens of the
164th,
Parrish of the
156th,
Harden of the
147th,
and Channell of the
116th
A
RESOLUTION
Creating
the House Study Committee on Hotel-Motel Tax and a citizens advisory council for
such committee; and for other purposes.
WHEREAS,
hotel-motel tax has a significant impact on the economy of the State of Georgia;
and
WHEREAS,
the original intent of the hotel-motel tax was for destination marketing;
and
WHEREAS,
the international average spent on tourism promotion is 60.7 percent of the
total tax rate, and Georgia spends 29 percent on tourism promotion;
and
WHEREAS,
there are currently over 25 versions of the tax in applicable districts;
and
WHEREAS,
there are numerous stakeholders that must have input in this process;
and
WHEREAS,
comprehensive study should be undertaken to assist the General Assembly in
evaluating matters relating to hotel-motel tax administration, collections,
accounting, and expenditures.
NOW,
THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES that there is created
the House Study Committee on Hotel-Motel Tax to be composed of five members of
the House of Representatives appointed by the Speaker of the House of
Representatives. The Speaker of the House shall designate a member of the
committee as chairperson of the committee. The chairperson shall call all
meetings of the committee.
BE
IT FURTHER RESOLVED that the committee shall be charged with
examining:
(1)
Best practices of other states' hotel-motel tax provisions;
(2)
The comparative history of the tax since its inception;
(3)
The expenditures of hotel-motel tax moneys for the purpose of promoting tourism,
conventions, and trade shows, including such expenditures in support of special
events of national or international significance;
(4)
The budgets, audits, and reports, including all such items filed with the
Department of Community Affairs as contemplated and required by paragraph (5) of
subsection (a) of Code Section 48-13-51 of the Official Code of Georgia
Annotated, including the accuracy of such audits and reports;
(5)
The use of hotel-motel tax funds by local convention and visitors bureaus,
including an analysis of at least one small, one medium, and one large
convention and visitors bureau;
(6)
Assessment of stakeholders affected by hotel-motel tax; and
(7)
Any other matter dealing with hotel-motel taxes in Georgia.
BE
IT FURTHER RESOLVED that the committee is further authorized to appoint an
advisory council to assist the committee and to appoint one of its members as
chairperson of the council. The advisory council shall be composed of one
representative from each of the following to provide input to the
committee:
(1)
Tourism Development Alliance of Georgia;
(2)
Georgia Municipal Association;
(3)
Association of County Commissioners of Georgia;
(4)
Department of Audits
(5)
Department of Community Affairs;
(6)
Department of Revenue;
(7)
Georgia Department of Economic Development;
(8)
Georgia Hotel and Lodging Association;
(9)
Georgia Economic Developer's Association;
(10)
Department of Natural Resources;
(11)
The Georgia Restaurant Association; and
(12)
A citizen unaffiliated with any of the preceding agencies or
organizations.
Members
of the council shall receive no compensation or allowances for their services.
BE
IT FURTHER RESOLVED that the committee shall undertake a study of the
conditions, needs, issues, and problems mentioned above or related thereto and
recommend any actions or legislation which the committee deems necessary or
appropriate. The committee may conduct such meetings at such places and at such
times as it may deem necessary or convenient to enable it to exercise fully and
effectively its powers, perform its duties, and accomplish the objectives and
purposes of this resolution as would be beneficial to the State of Georgia. The
committee is authorized to seek the advice and counsel of persons knowledgeable
in the tourism industry and related fields and other persons, groups, and
organizations which the committee feels will be able to assist it in its
endeavors. In the event the committee makes a report of its findings and
recommendations, with suggestions for proposed legislation, if any, such report
shall be made on or before December 1, 2010. The committee and advisory council
shall stand abolished on December 31, 2010.
