07 LC 18
6070
House
Bill 302
By:
Representatives Mumford of the
95th,
Mangham of the
94th,
and Stephenson of the
92nd
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 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 revising paragraph (3.7) of subsection (a) as
follows:
"(3.7)(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
6
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 the
amount by which the total taxes collected under this Code section exceed the
taxes which would be collected at a rate
of
3
of
4 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 government or local authority
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 if such facility was substantially completed and in operation prior to
December 31, 1993; or
(vi)
For some combination of such purposes.
(B)
Amounts expended pursuant to subparagraph (A) of this paragraph 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 pursuant to division
(iii) or (iv) of subparagraph (A) of this paragraph may be so expended in any
otherwise lawful manner.
(C)
In addition to the amounts required to be expended under this paragraph, a
county or municipality levying a tax pursuant to this paragraph and in which an
international horse park used in Olympic Games competition is in operation prior
to January 1, 1999, shall further expend (in each fiscal year during which the
tax is collected under this paragraph) an amount equal to 16 2/3 percent of the
total taxes collected at the rate
of 6 of
8 percent for the purpose of constructing,
developing, supporting, and operating a nature center, nature park, wetlands
education center, or nature museum for educational and recreational purposes or
any other similar purposes. Amounts which are expended to meet the 16 2/3
percent expenditure requirement of this subparagraph shall not be subject to the
provisions of subparagraph (A) 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.