08 LC 18
6742
House
Bill 1168
By:
Representative O`Neal of the
146th
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 change certain provisions regarding the
levy, collection, and expenditure of proceeds 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 revising paragraph (4) of subsection (a) as
follows:
"(4)
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 6 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 (4)) an
amount equal to at least 43 1/3 percent of the total taxes collected at the rate
of 6 percent for the purpose of: (A) promoting tourism, conventions, and trade
shows; (B) supporting a facility owned or operated by a state authority for
convention and trade show purposes or any other similar or related purposes; (C)
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; (D) 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; (E) 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 (F) for 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 (C) and
(D) may be so expended in any otherwise lawful manner. In addition to the
amounts required to be expended above, a county or municipality levying a tax
pursuant to this paragraph (4) shall further expend (in each fiscal year during
which the tax is collected under this paragraph (4)) an amount equal to at least
1 percent of the total taxes collected at the rate of 6 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 6 percent
for the purpose
of:
(A) construction or expansion of either:
(A)
(i)
a facility owned or operated by a state authority for convention and trade show
purposes or any other similar or related purposes;
(B)
(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 in effect on January 1, 1987, a contractual
agreement concerning governmental support of a convention and trade show
facility;
(C)
(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;
(D)
(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;
(E)
(v)
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;
(F)
(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 (and with respect to this purpose
(F)
(vi)
construction and expansion shall include acquisition and development), if not
later than December 1, 1993, the county or municipality has adopted ordinances,
resolutions, or contracts which:
(i)
(I)
designate such historic district;
(ii)
(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)
(III)
provide a 'comprehensive plan' as provided for in Chapters 70 and 71 of Title
36;
(iv)
(IV)
provide a transportation plan as a component of such comprehensive plan; and
(v)
(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 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. Amounts
so expended to meet such 16 2/3 percent expenditure requirement shall not be
subject to the foregoing provisions of this paragraph requiring expenditure
through a contract or contracts with certain entities; or
(G)
(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 (and with respect to
this purpose
(G)
(vii)
construction and expansion shall include acquisition and development), if not
later than December 1, 2000, the county or municipality has adopted ordinances,
resolutions, or contracts which:
(i)
(I)
designate such historic or downtown business district;
(ii)
(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
qualifies as a
private sector nonprofit
organizations
organization
under subparagraph (a)(8)(A) of this Code section and Section 501(c)(6) of the
Internal Revenue Code;
(iii)
III
provide a 'comprehensive plan' as provided for in Chapters 70 and 71 of Title
36;
(iv)
IV
provide a transportation plan as a component of such comprehensive plan; and
(v)
(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 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; or (B)
promoting tourism, conventions, and trade
shows. Amounts so expended to meet such
16 2/3 percent expenditure requirement shall not be subject to the foregoing
provisions of this paragraph requiring expenditure through a contract or
contracts with certain entities."
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.