HB896: HB896 Hall County; levy an excise tax

26 LC 47 3606/AP House Bill 896 (AS PASSED HOUSE AND SENATE) By: Representatives Clark of the 100th, Dubnik of the 29th, Hawkins of the 27th, Cox of the 28th, Hong of the 103rd, and others A BILL TO BE ENTITLED AN ACT To authorize the governing authority of Hall County to levy an excise tax pursuant to1 subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to pro vide for procedures,2 conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for3 other purposes.4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 SECTION 1.6 Pursuant to the authority of subsection (b) of Code Section 48- 13-51 of the O.C.G.A., the7 governing authority of Hall County is authorized to levy an exc ise tax at a rate not to8 exceed 8 percent of the charge for the furnishing for value to the public of any room or9 rooms, lodgings, or accommodations furnished by any person or legal entity licensed by, or10 required to pay business or occupation taxes to, the county for operating a hotel, motel, inn,11 lodge, tourist camp, tourist cabin, campground, or any other place in which rooms, lodgings,12 or accommodations are regularly or periodically furnished for value.13 H. B. 896 - 1 - 26 LC 47 3606/AP SECTION 2.14 The enactment of this Act is subsequent to the adoption of a re solution by the governing15 authority of Hall County on February 13, 2025, which specifies the subsequent tax rate,16 identifies the projects or tourism product development purposes, and specifies the allocation17 of proceeds.18 SECTION 3.19 In accordance with the terms of such resolution adopted by the governing authority of Hall20 County:21 (1) In each fiscal year during which a tax is collected pursua nt to paragraph (3) of22 subsection (b) of Code Section 48-13-51 of the O.C.G.A., an amo unt equal to not less23 than 50 percent of the total amount of taxes collected that exc eeds the amount of taxes24 that would be collected at the rate of 5 percent shall be expended for promoting tourism,25 conventions, and trade shows by the destination marketing organ ization designated by26 Hall County or by such other entity already authorized to admin ister tourism funds27 pursuant to an existing contract as specified in paragraph (2) of subsection (e) of Code28 Section 48-13-51 of the O.C.G.A.; and29 (2) The remaining amount of taxes collected that exceeds the amount of taxes that would30 be collected at the rate of 5 percent which is not otherwise expended under paragraph (1)31 of this section shall be expended for tourism product development.32 SECTION 4.33 All laws and parts of laws in conflict with this Act are repealed.34 H. B. 896 - 2 -