House Bill 1179
By: Representatives Stephens of the 164th, Greene of the 154th, Townsend of the 179th,
Bonner of the 73rd, Gambill of the 15th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated,
relating to excise tax on rooms, lodgings, and accommodations, so as to remove the local
government tax revenue threshold as it relates to the applicability of procedures for changing
the designation of a private sector nonprofit organization engaged to promote tourism,
conventions, and trade shows for such jurisdiction; to provide for criteria the Hotel Motel
Tax Performance Review Board shall consider in approving or rejecting alterations or
changes to such private sector nonprofit organization; to require the Hotel Motel Tax
Performance Review Board to meet quarterly to address eligibility determinations and
notifications of noncompliance; to provide for publication of such notifications; to provide
for hearings and notice of such hearings; to provide for related matters; 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
excise tax on rooms, lodgings, and accommodations, is amended by revising subsection (k)
of Code Section 48-13-51, relating to county and municipal levies on public accommodations
charges for promotion of tourism, conventions, and trade shows, as follows:
"(k)(1) Any local governing authority levying the tax authorized under this article <del>which
has collected more than $500,000.00 in taxes per year in any of the three preceding fiscal
years</del> shall not alter or change the designated private sector nonprofit organization
engaged to promote tourism, conventions, and trade shows for such local government
unless and until the governing authority and the destination marketing organization for
such local government agree to such alteration or change or such alteration or change is
approved as provided for in paragraph (2) of this subsection.
(2) If the governing authority and the destination marketing organization are unable to
reach an agreement as to altering or changing the designated private sector nonprofit
organization engaged to promote tourism, conventions, and trade shows, such proposed
alterations or changes shall then be moved to the Hotel Motel Tax Performance Review
Board, as established pursuant to Code Section 48-13-56.1, which shall meet <del>as needed
</del> <ins>quarterly</ins> for approval or rejection based on the eligibility of the new proposed private
sector nonprofit organization, as defined by Code Section 48-13-50.2, <ins>along with the
following factors:
(A) Whether the existing private sector nonprofit organization is meeting the goals set
forth by its governing body;
(B) Dedicated purpose of the proposed and existing private sector nonprofit
organization as it relates to driving visitation to the destination;
(C) Tenure of the existing private sector nonprofit organization as compared to the
proposed private sector nonprofit organization;
(D) Community involvement between the existing private sector nonprofit organization
and the destination's community as it relates to driving visitation to such destination;
(E) Investments made by the existing private sector nonprofit organization in creating
business relationships to drive tourism; and
</ins>
<ins>(F) Future risk of an alteration or change of the private sector nonprofit organization."
</ins> SECTION 2.
Said article is further amended by revising subsections (c) and (d) of Code
Section 48-13-56.1, relating to Hotel Motel Tax Performance Review Board, composition,
appointments, investigations of complaints, and expenses of members, as follows:
"(c) It shall be the duty of the performance review board to make a thorough and complete
investigation of any complaint with respect to all actions of a county, municipality, or any
other entity regarding its expenditure of funds received from a tax under this article and
such county's, municipality's, or other entity's compliance with state law and regulations.
Complaints may be received from taxpayers, local governments, innkeepers, or private
sector nonprofit organizations. <del>All complaints shall be received by the department by
June 1 in order to be heard the following year.</del> The performance review board shall meet
<del>annually from September 1 through December 1</del> <ins>quarterly and shall have 90 days to hold
a hearing for any complaint received by the department.</ins> The department shall send a
notice to all interested parties of <del>the</del> <ins>any</ins> meeting place and time. The performance review
board shall issue a written report of its findings which shall include such evaluations,
judgments, and recommendations as it deems appropriate.
(d) The findings of the report of the review board under subsection (c) of this Code section
shall be transmitted to the commissioner of community affairs within <del>60</del> <ins>30</ins> calendar days
of hearing the complaint. The commissioner of community affairs shall have 30 calendar
days to review the findings of the performance review board. If the commissioner of
community affairs determines that remedial action is necessary, the subject of the
complaint shall be issued a <del>notice</del> <ins>notification of noncompliance</ins> by certified mail, return
receipt requested, or statutory overnight delivery and shall be given a period of <del>90 calendar
days to take the necessary remedial action with respect to such findings. In the event that
such remedial action does not occur within the specified period,</del> <ins>60 calendar days from
</ins>
<ins>receipt of such notice to submit to the commissioner a new report specifying the rate of
taxation and amounts collected and remitted as required under Code Section 48-13-56.
Failure to submit such report within the specified period shall result in an automatic
notification to the performance review board for consideration at its next meeting. All
notifications of noncompliance shall be provided to the legal organ of the county in which
the subject is located and made public on the department's website until a remedy is
provided. The subject of the complaint shall publish such notification of noncompliance
in the legal organ of the county in which the subject is located within 30 days of its receipt.
Further,</ins> the commissioner of community affairs shall immediately notify the state revenue
commissioner <ins>of any failure to take remedial action,</ins> and the state revenue commissioner
shall be authorized to take appropriate action to enforce compliance with such remedial
action, up to and including termination of the tax."
SECTION 3.
This Act shall become effective upon its approval by the Governor or upon its becoming law
without such approval.
SECTION 4.
All laws and parts of laws in conflict with this Act are repealed.