06 LC 18 5303
House
Bill 1426
By:
Representative Mills of the
25th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-13-51 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 provide for procedures, conditions, and
limitations regarding the enforcement and collection of such tax; to provide an
effective date; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-13-51 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 adding a new paragraph at the end of paragraph (1)
of subsection (a) to be designated subparagraph (E) to read as
follows:
"(E)(i)
No county or municipality authorized to levy and collect an excise tax as
provided in this Code section which has provided an administrative process for
the determination and assessment of such tax shall have standing to assert a
civil action to collect such tax against any person or legal entity in any court
within this state unless and until such county or municipality has first issued
an assessment for such taxes and the person or legal entity receiving the
assessment has had an opportunity to exercise and exhaust all administrative
remedies set out in and available to such person or legal entity, as provided in
the county or municipal ordinance imposing the excise tax and under the laws of
this state.
(ii)
No county or municipality authorized to levy and collect an excise tax as
provided in this Code section which has not provided an administrative process
for the determination and assessment of such tax shall have standing to assert a
civil action in any court within this state to collect such taxes against any
person or legal entity which has not been issued a business license or which is
not registered to pay business or occupation taxes to the county or municipality
unless and until such county or municipality has first served on such person a
notice and demand that it register with the county or municipality to collect
such taxes. Such notice and demand shall be served on such person by certified
mail, return receipt requested, no sooner than 60 days prior to the commencement
of such civil
action."
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.