HB498: HB498 Garden City Charm and Tourism Act; enact

25 LC 47 3390/AP House Bill 498 (AS PASSED HOUSE AND SENATE) By: Representatives Heffner of the 130th, Howard of the 129th, Myles of the 126th, Newton of the 127th, and Prince of the 132nd A BILL TO BE ENTITLED AN ACT To authorize the governing authority of Augusta-Richmond County to levy an excise tax1 pursuant to subsection (b) of Code Section 48-13-51 of the O.C. G.A.; to provide for2 procedures, conditions, and limitations; to provide a short title; to provide for related matters;3 to repeal conflicting laws; and for other purposes.4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 SECTION 1.6 This Act shall be known and may be cited as the "Garden City Charm and Tourism Act."7 SECTION 2.8 Pursuant to the authority of subsection (b) of Code Section 48- 13-51 of the O.C.G.A., the9 governing authority of Augusta-Richmond County is authorized to levy an excise tax at a rate10 not to exceed 8 percent of the charge for the furnishing for value to the public of any room11 or rooms, lodgings, or accommodations furnished by any person or legal entity licensed by,12 or required to pay business or occupation taxes to, the county for operating a hotel, motel,13 inn, lodge, tourist camp, tourist cabin, campground, or any oth er place in which rooms,14 lodgings, or accommodations are regularly or periodically furnished for value.15 H. B. 498 - 1 - 25 LC 47 3390/AP SECTION 3.16 The enactment of this Act is subsequent to the adoption of a re solution by the governing17 authority of Augusta-Richmond County on January 13, 2022, which specifies the subsequent18 tax rate, identifies the projects or tourism product development purposes, and specifies the19 allocation of proceeds.20 SECTION 4.21 In accordance with the terms of such resolution adopted by the governing authority of22 Augusta-Richmond County:23 (1) In each fiscal year during which a tax is collected pursuant to subsection (b) of Code24 Section 48-13-51 of the O.C.G.A., an amount equal to not less than 50 percent of the total25 amount of taxes collected that exceeds the amount of taxes that would be collected at the26 rate of 5 percent shall be expended for promoting tourism, conventions, and trade shows27 by the destination marketing organization designated by the gov erning authority of28 Augusta-Richmond County or by such other entity already authorized to administer tourism29 funds pursuant to an existing contract as specified in paragrap h (2) of subsection (e) of30 Code Section 48-13-51 of the O.C.G.A.; and31 (2) The remaining amount of taxes collected that exceeds the amount of taxes that would32 be collected at the rate of 5 percent which is not otherwise expended under paragraph (1)33 of this section shall be expended for tourism product development.34 SECTION 5.35 All laws and parts of laws in conflict with this Act are repealed.36 H. B. 498 - 2 -