05 LC 18
4363
House
Bill 765
By:
Representative Heard of the
114th
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 the furnishing for value to the public
of any rooms, lodgings, or accommodations, so as to change certain provisions
regarding the levy and collection of such tax; to provide authorization with
certain conditions for consolidated governments to levy such tax; to change
certain provisions authorizing certain counties and municipalities to levy such
tax under certain conditions; to provide for requirements and limitations with
respect thereto; to provide for related matters; to provide an effective date;
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 the furnishing for value to the public of any rooms,
lodgings, or accommodations, is amended by striking paragraphs (1) and (2) of
subsection (a) of Code Section 48-13-51, relating to the levy and collection of
certain excise taxes, and inserting in their place new paragraphs (1) and (2) to
read as follows:
"(a)(1)(A)
The governing authority of each municipality in this state may levy and collect
an excise tax upon 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
furnished for value. Within the territorial limits of the special district
located within the county, each county in this state may levy and collect an
excise tax upon 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 county for operating
within the special district a hotel, motel, inn, lodge, tourist camp, tourist
cabin, campground, or any other place in which rooms, lodgings, or
accommodations are regularly furnished for value. The provisions of this Code
section shall control over the provisions of any local ordinance or resolution
to the contrary enacted pursuant to Code Section 48-13-53 and in effect prior to
July 1, 1998. Any such ordinance shall not be deemed repealed by this Code
section but shall be administered in conformity with this Code
section.
(B)(i)
The excise tax shall be imposed on any person or legal entity licensed by or
required to pay a business or occupation tax to the governing authority imposing
the tax for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin,
campground, or any other place in which rooms, lodgings, or accommodations are
regularly furnished for value and shall apply to the furnishing for value of any
room, lodging, or accommodation. Every person or entity subject to a tax levied
as provided in this Code section shall, except as provided in this Code section,
be liable for the tax at the applicable rate on the lodging charges actually
collected or, if the amount of taxes collected from the hotel or motel guest is
in excess of the total amount that should have been collected, the total amount
actually collected must be remitted.
(ii)
Any tax levied as provided in this Code section is also imposed upon every
person or entity who is a hotel or motel guest and who receives a room, lodging,
or accommodation that is subject to the tax levied under this Code section.
Every such guest subject to the tax levied under this Code section shall pay the
tax to the person or entity providing the room, lodging, or accommodation. The
tax shall be a debt of the person obtaining the room, lodging, or accommodation
to the person or entity providing such room, lodging, or accommodation until it
is paid and shall be recoverable at law by the person or entity providing such
room, lodging, or accommodation in the same manner as authorized for the
recovery of other debts. The person or entity collecting the tax from the hotel
or motel guest shall remit the tax to the governing authority imposing the tax,
and the tax remitted shall be a credit against the tax imposed by division (i)
of this subparagraph on the person or entity providing the room, lodging, or
accommodation.
(C)(i)
The tax authorized by this Code section shall not apply to charges made for any
rooms, lodgings, or accommodations provided to any persons who certify that they
are staying in such room, lodging, or accommodation as a result of the
destruction of their home or residence by fire or other casualty. The tax
authorized by this Code section shall apply to the fees or charges for any
rooms, lodgings, or accommodations during the first ten days of continuous
occupancy and shall not apply to charges imposed for any continuous occupancy
thereafter. The tax authorized by this Code section shall not apply to charges
made for the use of meeting rooms and other such facilities or to any rooms,
lodgings, or accommodations provided without charge.
(ii)
The tax authorized by this Code section shall not apply to the charges for any
rooms, lodgings, or accommodations furnished for a period of one or more days
for use by Georgia state or local governmental officials or employees when
traveling on official business. Notwithstanding the availability of any other
means of identifying the person as a state or local government official or
employee, whenever a person pays for any rooms, lodgings, or accommodations with
a state or local government credit or debit card, such rooms, lodgings, or
accommodations shall be deemed to have been furnished for use by a Georgia state
or local government official or employee traveling on official business for
purposes of the exemption provided by this division.
(D)
Except as provided in paragraphs (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),
and
(5.2), and
(5.3) of this subsection, no tax levied
pursuant to this Code section shall be levied or collected at a rate exceeding 3
percent of the charge to the public for the furnishings.
(2)
A county or municipality levying a tax as provided in paragraph (1) of this
subsection shall in each fiscal year beginning on or after July 1, 1987, expend
for the purpose of promoting tourism, conventions, and trade shows a percentage
of the total taxes collected under this Code section which is not less than the
percentage of such tax collections expended for such purposes during the
immediately preceding fiscal year. In addition, if during such immediately
preceding fiscal year any portion of such tax receipts was expended for such
purposes through a grant to or a contract or contracts with the state, a
department of state government, a state authority, or a private sector nonprofit
organization, then in each fiscal year beginning on or after July 1, 1987, at
least the same percentage shall be expended through a contract or contracts with
one or more such entities for the purpose of promoting tourism, conventions, and
trade shows. The expenditure requirements of this paragraph shall cease to
apply to a county or municipality which levies a tax at a rate in excess of 3
percent, as authorized under paragraphs (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),
and
(5.2), and
(5.3) of this subsection; and in such case
the expenditure requirements of such paragraph of this subsection pursuant to
which such tax is levied shall apply
instead."
SECTION
2.
Said
article is further amended in subsection (a) of Code Section 48-13-51, relating
to the levy and collection of certain excise taxes, by adding a new paragraph
immediately following paragraph (5.2), to be designated paragraph (5.3), to read
as follows:
"(5.3)
Notwithstanding the provisions of paragraph (1) of this subsection, a
consolidated government (within the territorial limits of the special district
located within the county) which consolidated government was established after
January 1, 1990, in a county in which an authority created by local Act of the
General Assembly after January 1, 1988, and which authority was established for
the purpose of the development and promotion of public projects for cultural
growth, public welfare, education, and recreation, including the acquisition and
construction of a building or building and related facilities may levy a tax
under this Code section at a rate of 8 percent. A consolidated government
levying a tax pursuant to this paragraph shall expend (in each fiscal year
during which the tax is collected under this paragraph) an amount equal to 75
percent of the total taxes collected at the rate of 8 percent for the purpose
of:
(A)
Promoting tourism, conventions, and trade shows;
(B)
Funding, supporting, acquiring, constructing, renovating, improving, and
equipping buildings, structures, and facilities, including but not limited to a
conference center, exhibit hall, performing arts center, or any combination, for
convention, trade show, athletic, musical, theatrical, cultural, civic, and
performing arts purposes and other similar activities; and also supporting,
operating, maintaining, and promoting such facility which is owned, operated, or
leased by or to the local civic center authority; or
(C)
For some combination of such purposes.
In
addition to the amounts otherwise required to be expended under this paragraph,
a consolidated government levying a tax pursuant to this paragraph shall
further expend in each fiscal year during which the tax is collected under this
paragraph an amount equal to 12.5 percent of the total taxes collected at the
rate of 8 percent for acquiring, constructing, renovating, improving,
maintaining, and equipping buildings or structures of the facility which is
owned, operated, or leased by or to the local civic center authority. Amounts
so expended shall be expended only through a contract or contracts with the
state; a department of state government; a state authority; an authority created
by local Act of the General Assembly for a municipality, county, or consolidated
government; or a private sector nonprofit organization; or through a contract or
contracts with some combination of such
entities."
SECTION
3.
Said
article is further amended by striking paragraph (6) of subsection (a) of Code
Section 48-13-51, relating to the levy and collection of certain excise taxes,
and inserting in its place a new paragraph (6) to read as follows:
"(6)
At no time shall a county or municipality levy a tax under more than one
paragraph of this subsection. Following the termination of a tax under
paragraph (2.1), (3.1), (3.2), (3.3), (3.4), (3.5), (3.7), (4.1), (4.2), (4.3),
(4.4), (4.5), (4.6), (4.7), (5), (5.1),
or
(5.2), or
(5.3) of this subsection, any county or
municipality which has levied a tax pursuant to paragraph (2.1), (3.1), (3.2),
(3.3), (3.4), (3.5), (3.7), (4.1), (4.2), (4.3), (4.4), (4.5), (4.6), (4.7),
(5), (5.1),
or
(5.2), or
(5.3) of this subsection shall be
authorized to levy a tax in the manner and at the rate authorized by either
paragraph (1), paragraph (3), or paragraph (4) of this subsection but shall not
thereafter be authorized to again levy a tax under paragraph (2.1), (3.1),
(3.2), (3.3), (3.4), (3.5), (3.7), (4.1), (4.2), (4.3), (4.4), (4.5), (4.6),
(4.7), (5), (5.1),
or
(5.2), or
(5.3) of this
subsection."
SECTION
4.
Said
article is further amended by striking paragraphs (9) and (10) of subsection (a)
of Code Section 48-13-51, relating to the levy and collection of certain excise
taxes, and inserting in their places new paragraphs (9) and (10) to read as
follows:
"(9)(A)
A county or municipality imposing a tax under paragraph (1), (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), or
(5.3) of this subsection shall prior to
the imposition of the tax (if the tax is imposed on or after July 1, 1990) and
prior to each fiscal year thereafter in which the tax is imposed adopt a budget
plan specifying how the expenditure requirements of this Code section will be
met. Prior to the adoption of such budget plan, the county or municipality
shall obtain from the authorized entity with which it proposes to contract to
meet the expenditure requirements of this Code section a budget for expenditures
to be made by such organization; and such budget shall be made a part of the
county or municipal budget plan.
(B)
The determination as to whether a county or municipality has complied with 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), or
(5.3) of this subsection shall be made for
each fiscal year beginning on or after July 1, 1987, as of the end of each
fiscal year, shall be prominently reflected in the audit required under Code
Section 36-81-7, and shall be determined by: (i) calculating the amount of funds
expended or contractually committed for expenditure as provided in 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), or
(5.3) of this subsection, whichever is
applicable, during the fiscal year; and (ii) expressing such amount as a
percentage of tax receipts under this Code section during such fiscal year. 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), or
(5.3) 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.
(10)
Nothing in this article shall be construed to limit the power of a county or
municipality to expend more than the required amounts, or all, of the total
taxes collected under this Code section for the purposes described in 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), or
(5.3) of this
subsection."
SECTION
5.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
6.
All
laws and parts of laws in conflict with this Act are repealed.