07 LC 18
6256
House
Bill 607
By:
Representative Lewis of the
15th
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 certain counties and municipalities 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 revising paragraphs (1) and (2) of
subsection (a) of Code Section 48-13-51, relating to the levy and collection of
certain excise taxes, 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), (2.2), (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),
(5.2),
and
(5.3), and
(5.4) 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), (2.2), (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), (5.2),
and
(5.3), and
(5.4) 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 to
read as follows:
"(5.4)(A)
Notwithstanding any other provision of this subsection, a county, within the
territorial limits of the special district located within the county, or
municipality may levy a tax under this Code section at a rate of 8 percent. A
county or municipality 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 at least 43 1/3 percent of the total taxes collected at the rate
of 8 percent for the purpose of:
(i)
Promoting tourism, conventions, and trade shows;
(ii)
Supporting a facility owned or operated by a state authority for convention and
trade show purposes or any other similar or related purposes;
(iii)
Supporting a facility owned or operated by a local authority or local government
for convention and trade show purposes or any other similar or related purposes
if a written agreement to provide such support was in effect on January 1, 1987,
and if such facility is substantially completed and in operation prior to July
1, 1987;
(iv)
Supporting a facility owned or operated by a local government or local authority
for convention and trade show purposes or any other similar or related purposes
if construction of such facility is funded or was funded prior to July 1, 1990,
in whole or in part by a grant of state funds or is funded on or after July 1,
1990, in whole or substantially by an appropriation of state funds;
(v)
Supporting a facility owned by a local government or local authority for
convention and trade show purposes and any other similar or related purposes if
construction of such facility is substantially funded or was substantially
funded on or after February 28, 1985, by a special county 1 percent sales and
use tax authorized by Article 3 of Chapter 8 of this title, as amended, and such
facility was substantially completed and in operation prior to December 31,
1993; or
(vi)
Some combination of such purposes.
Amounts
so expended shall be expended only through a contract or contracts with the
state, a department of state government, a state authority, a convention and
visitors bureau authority created by local Act of the General Assembly for a
municipality, or a private sector nonprofit organization or through a contract
or contracts with some combination of such entities, except that amounts
expended for purposes (iii) and (iv) of this subparagraph may be so expended in
any otherwise lawful manner.
(B)
In addition to the required expended amounts pursuant to subparagraph (A) of
this paragraph, a county or municipality levying a tax pursuant to subparagraph
(A) of this paragraph shall further expend, in each fiscal year during which the
tax is collected under subparagraph (A) of this paragraph, an amount equal to at
least 1 percent of the total taxes collected at the rate of 8 percent for the
purpose of supporting a museum of aviation and aviation hall of fame or an
amount equal to at least 16 2/3 percent of the total taxes collected at the rate
of 8 percent for the purpose of construction or expansion of:
(i)
A facility owned or operated by a state authority for convention and trade show
purposes or any other similar or related purposes;
(ii)
A facility owned or operated by a local authority or local government for
convention and trade show purposes or any other similar or related purposes if
such support is provided to a governmental entity with which the county or
municipality levying the tax had a contractual agreement concerning governmental
support of a convention and trade show facility in effect on January 1,
1987;
(iii)
A facility owned or operated for convention and trade show purposes, visitor
welcome center purposes, or any other similar or related purposes by a
convention and visitors bureau authority created by local Act of the General
Assembly for a municipality;
(iv)
A facility owned or operated for convention and trade show purposes or any other
similar or related purposes by a coliseum and exhibit hall authority created by
local Act of the General Assembly for a county and one or more municipalities
therein;
(v)
A facility owned by a local government or local authority for convention and
trade show purposes or any other similar or related purposes if construction of
such facility is substantially funded or was substantially funded on or after
February 28, 1985, by a special county 1 percent sales and use tax authorized by
Article 3 of Chapter 8 of this title, as amended, and such facility was
substantially completed and in operation prior to December 31,
1993;
(vi)
A system of bicycle or pedestrian trails or walkways or both connecting a
historic district within the levying county or municipality and surrounding
areas if not later than December 1, 1993, the county or municipality adopted
ordinances, resolutions, or contracts which:
(I)
Designate such historic district;
(II)
Obligate the county or municipality to provide funds to promote tourism to a
historic district owners and business association which qualifies as a private
sector nonprofit organization under subparagraph (a)(8)(A) of this Code section
and Section 501(c)(6) of the Internal Revenue Code;
(III)
Provide a 'comprehensive plan' as provided for in Chapters 70 and 71 of Title
36;
(IV)
Provide a transportation plan as a component of such comprehensive plan;
and
(V)
Provide a recreation plan which is designed to identify recreation needs through
the year 2000 and which includes provisions for such system of trails or
walkways or both; provided, however, that the authority to expend funds for such
system of trails or walkways or both shall expire when all capital costs of the
initial acquisition, construction, and development of such system as identified
in the relevant plan have been paid and in no event later than July 1, 2002.
For
this purpose, construction and expansion shall include acquisition and
development; or
(vii)
A system of bicycle or pedestrian greenways, trails, walkways, or any
combination thereof connecting a downtown historic or business district within
the levying county or municipality and surrounding areas if not later than
December 1, 2000, the county or municipality has adopted ordinances,
resolutions, or contracts which:
(I)
Designate such historic or downtown business district;
(II)
Obligate the county or municipality to provide funds to promote tourism to a
downtown business district owners and business association or chamber of
commerce which qualify as private sector nonprofit organizations under
subparagraph (a)(8)(A) of this Code section and Section 501(c)(6) of the
Internal Revenue Code;
(III)
Provide a 'comprehensive plan' as provided for in Chapters 70 and 71 of Title
36;
(IV)
Provide a transportation plan as a component of such comprehensive plan;
and
(V)
Provide a recreation plan as a component of such comprehensive plan which
includes provisions for such system of trails or walkways or both; provided,
however, that the authority to expend funds for such system of trails or
walkways or both shall expire when all capital costs of the initial acquisition,
construction, and development of such system as identified in the relevant plan
have been paid and in no event later than July 1, 2025.
For
this purpose, construction and expansion shall include acquisition and
development.
Amounts
so expended shall be expended only through a contract or contracts with the
state, a department of state government, a state authority, a convention and
visitors bureau authority created by local Act of the General Assembly for a
municipality, or a private sector nonprofit organization or through a contract
or contracts with some combination of such entities, except that amounts
expended for purposes (vi) and (vii) of this subparagraph may be so expended in
any otherwise lawful manner."
SECTION
3.
Said
article is further amended by revising paragraphs (6), (9), and (10) of
subsection (a) of Code Section 48-13-51, relating to the levy and collection of
certain excise taxes, 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), (2.2), (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), (5.2),
or
(5.3), or
(5.4) of this subsection, any county or
municipality which has levied a tax pursuant to paragraph (2.1), (2.2), (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), (5.2),
or
(5.3), or
(5.4) 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), (2.2),
(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), (5.2),
or
(5.3), or
(5.4) of this
subsection."
"(9)(A)
A county or municipality imposing a tax under paragraph (1), (2), (2.1), (2.2),
(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), (5.2),
or
(5.3), or
(5.4) 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)(i)
The determination as to whether a county or municipality has complied with the
expenditure requirements of paragraph (2), (2.1), (2.2), (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), (5.2),
or
(5.3), or
(5.4) 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 disclose:
(I)
The amount of funds expended or contractually committed for expenditure as
provided in paragraph (2), (2.1), (2.2), (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), (5.2),
or
(5.3), or
(5.4) of this subsection, whichever is
applicable, during the fiscal year;
(II)
The amount of tax receipts under this Code section during such fiscal year;
and
(III)
Expenditures as a percentage of tax receipts.
(ii)
A county or municipality contractually expending funds to meet the expenditure
requirements of paragraph (2), (2.1), (2.2), (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),
(5.2),
or
(5.3), or
(5.4) 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
government´s auditor pertaining to noncompliance with this subparagraph to
the Department of Revenue. The Department of Community Affairs shall submit a
copy of such documents to the performance review board.
(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), (2.2), (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), (5.2),
or
(5.3), or
(5.4) of this
subsection."
SECTION
4.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
5.
All
laws and parts of laws in conflict with this Act are repealed.