05 LC
18 4153/AP
House
Bill 505 (AS PASSED HOUSE AND SENATE)
By:
Representatives Royal of the
171st,
Stephens of the
164th,
and Channell of the
116th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia
Annotated, relating to the excise tax on rooms, lodgings, and accommodations, so
as to change certain provisions regarding county and municipal levies on public
accommodations; to change certain provisions regarding the Hotel Motel Tax
Performance Review Board; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating
to the excise tax on rooms, lodgings, and accommodations, is amended by striking
division (a)(9)(B)(ii) of Code Section 48-13-51, relating to county and
municipal levies on public accommodations, and inserting in its place a new
division (a)(9)(B)(ii) to read as follows:
"(ii)
A county or municipality contractually expending funds to meet the expenditure
requirements of paragraph (2), (2.1), (3), (3.1), (3.2), (3.3), (3.4), (3.5),
(3.7), (4), (4.1), (4.2), (4.3), (4.4), (4.5), (4.6), (4.7), (5), (5.1), or
(5.2) of this subsection shall require the contracting party to provide audit
verification that the contracting party makes use of such funds in conformity
with the requirements of this subsection. If the audit required by Code Section
36-81-7 identifies noncompliance with the applicable expenditure requirements of
this Code section, such noncompliance shall be reported in accordance with
paragraph (2) of subsection (c) of Code Section 36-81-7. The state auditor shall
report all instances of noncompliance with this subparagraph noted in the audit
report to the Department of Community Affairs upon completion of the report
review required by paragraph (2) of subsection (d) of Code Section 36-81-7. The
state auditor shall furnish a copy of all documents submitted by the local
government or the local
government́s
auditor pertaining to noncompliance with this subparagraph to the
Department
of Revenue
Department of
Community Affairs. The Department of
Community Affairs shall submit a copy of such documents to the performance
review
board."
SECTION
2.
Said
article is further amended in Code Section 48-13-56.1, relating to the Hotel
Motel Tax Performance Review Board, by adding a new subsection at the end
thereof, to be designated subsection (f), to read as follows:
"(f)
Each member of the board shall receive the same per diem expense allowance as
that received by members of the General Assembly for each day a committee member
is in attendance at a meeting of the committee, plus reimbursement for actual
transportation costs incurred while traveling by public carrier or the mileage
allowance authorized for certain state officials and employees for the use of a
personal automobile in connection with such attendance. Such allowance and
reimbursement shall be paid in lieu of any other per diem, allowance, or
remuneration and shall be paid from funds appropriated to the Department of
Community
Affairs."
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.