08 LC 18
7372
House
Bill 1399
By:
Representatives Smyre of the
132nd,
Hugley of the
133rd,
Buckner of the
130th,
and Smith of the
131st
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 provide for a consolidated government destination services fee; to provide
for procedures, conditions, and limitations; to provide for 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 rooms, lodgings, and accommodations, is amended by adding a
new Code section to read as follows:
"48-13-51.1.
With
respect to any consolidated government the boundary of which is conterminous
with a special district created pursuant to Code Section 48-13-50.1, the
governing authority of such consolidated government shall be authorized to
impose by ordinance a destination services fee in the amount of $2.00 upon the
furnishing for value to the public of any rooms or rooms, lodgings, or
accommodations furnished by any person or legal entity licensed by, or required
to pay business or occupation taxes to, the consolidated government for
generating within the special district a hotel, motel, inn, lodge, tourist camp,
tourist cabin, campground, or other place in which rooms, lodgings, or
accommodations are regularly furnished for value. Such fee shall be in addition
to any excise tax levied pursuant to this article. The proceeds of such fee
shall be used solely for the support of parks and recreation and sports tourism.
The manner of imposition, payment, and collection of the fee and all other
procedures relating to the fee shall be as provided for by each consolidated
government electing to exercise the powers conferred by this Code
section."
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laws and parts of laws in conflict with this Act are repealed.