Bill Text: GA HB382 | 2011-2012 | Regular Session | Comm Sub
Bill Title: Public accommodations; municipal levies; certain additional levies; authorize
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Passed) 2011-05-11 - Effective Date [HB382 Detail]
Download: Georgia-2011-HB382-Comm_Sub.html
11 LC
18 9882S
House
Bill 382 (COMMITTEE SUBSTITUTE)
By:
Representatives Lindsey of the
54th
and Abrams of the
84th
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 county and municipal levies on public accommodations charges for promotion of
tourism, conventions, and trade shows and other purposes, so as to authorize any
municipality which currently has in effect a 7 percent levy under certain
provisions of that Code section to impose an additional levy under certain
conditions; to provide for the manner of imposition and certain requirements as
to expenditure of proceeds; to require approval of the levy by local Act of the
General Assembly; 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.
Code
Section 48-13-51 of the Official Code of Georgia Annotated, relating to county
and municipal levies on public accommodations charges for promotion of tourism,
conventions, and trade shows and other purposes, is amended by adding a new
paragraph (7) of subsection (b) to read as follows:
"(7)(A)
Any municipality which is levying an excise tax under paragraph (5) of
subsection (a) of this Code section, so long as any obligation as described in
division (a)(5)(A)(ii) or subparagraph (a)(5)(B) of this Code section remains
outstanding, shall leave such excise tax in effect at the rate of 7 percent and
may levy up to an additional 1 percent excise tax under this paragraph so long
as the combined rate does not exceed 8 percent.
(B)(i)
Such additional excise tax shall not be deemed to violate the provisions of
subsection (d) of this Code section.
(ii)
Such additional excise tax shall not count toward or be subject to the 14
percent rate limitations of subsection (c.1) of Code Section 48-8-6 and
subsection (d) of Code Section 48-8-201.
(C)
Any taxes collected in excess of 7 percent shall be expended by the municipality
for the promotion of conventions and tradeshows by a not for profit destination
marketing organization located within the municipality and in existence and
operation on January 1, 2011, through a contract or contracts with the state, a
department of state government, or a state authority. At least 80 percent of
such tax amounts shall be segregated by the destination marketing organization
and used in securing major conventions at facilities containing at least 1.3
million square feet of floor space used for convention hall purposes and events
at facilities containing at least 70,000 seats used for major events under the
control of a state authority, and amounts so segregated may be held by the
destination marketing organization and expended in fiscal years subsequent to
the fiscal year in which the taxes were collected.
(D)
Any municipal levy of any additional excise tax under this paragraph must be
approved by local Act and shall also comply with the resolution requirements
contained in paragraph (4) of this subsection in regard to the additional excise
tax levied under this paragraph only. The local Act of the General Assembly
shall provide that the first 7 percent in excise tax levied under the authority
of paragraph (5) of subsection (a) of this Code section shall continue to be
levied under that paragraph and all amounts collected thereunder shall be
expended as required therein and that the additional amounts collected under the
provisions of this paragraph shall be expended as required in this
paragraph."
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.
