SB430: SB430 Taxes; certain military museums qualify as destination marketing organizations and private sector nonprofit organizations; provide

26 LC 59 0391S Senate Bill 430 By: Senators Robertson of the 29th, Anavitarte of the 31st, Walker III of the 20th, Albers of the 56th, Summers of the 13th and others AS PASSED A BILL TO BE ENTITLED AN ACT To amend Article 3 of Chapter 13 of Title 48 of the Official Co de of Georgia Annotated,1 relating to excise tax on rooms, lodgings, and accommodations, so as to revise the definition2 of tourism product development so as to specifically include military museums and related3 institutions; to remove the local government tax revenue thresh old as it relates to the4 applicability of procedures for changing the designation of a p rivate sector nonprofit5 organization engaged to promote tourism, conventions, and trade shows for such jurisdiction;6 to provide for criteria the Hotel Motel Tax Performance Review Board shall consider in7 approving or rejecting alterations or changes to such private sector nonprofit organization;8 to require the Hotel Motel Tax Performance Review Board to meet quarterly to address9 eligibility determinations and notifications of noncompliance; to provide for publication of10 such notifications; to provide for hearings and notice of such hearings; to provide for related11 matters; to repeal conflicting laws; and for other purposes.12 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:13 S. B. 430 - 1 - 26 LC 59 0391S SECTION 1.14 Article 3 of Chapter 13 of Title 48 of the Official Code of Geo rgia Annotated, relating to15 excise tax on rooms, lodgings, and accommodations, is amended by revising paragraph (6)16 of Code Section 48-13-50.2, relating to definitions, as follows:17 "(6) 'Tourism product development' means the expenditure of funds for the creation or18 expansion of physical attractions which are available and open to the public and which19 improve destination appeal to visitors, support visitors' exper ience, and are used by20 visitors. Such expenditures may include capital costs and operating expenses. Tourism21 product development may include:22 (A) Lodging for the public for no longer than 30 consecutive d ays to the same23 customer;24 (B) Overnight or short-term sites for recreational vehicles, trailers, campers, or tents;25 (C) Meeting, convention, exhibit, and public assembly facilities;26 (D) Sports stadiums, arenas, and complexes;27 (E) Golf courses associated with a resort development that are open to the general28 public on a contract or fee basis;29 (F) Racing facilities, including dragstrips, motorcycle racetracks, and auto or stock car30 racetracks or speedways;31 (G) Amusement centers, amusement parks, theme parks, or amusement piers;32 (H) Hunting preserves, trapping preserves, or fishing preserves or lakes;33 (I) Visitor information and welcome centers;34 (J) Wayfinding signage;35 (K) Permanent, nonmigrating carnivals or fairs;36 (L) Airplanes, helicopters, buses, vans, or boats for excursions or sightseeing;37 (M) Boat rentals, boat party fishing services, rowboat or canoe rentals, horse shows,38 natural wonder attractions, picnic grounds, river-rafting services, scenic railroads for39 amusement, aerial tramways, rodeos, water slides, or wave pools;40 S. B. 430 - 2 - 26 LC 59 0391S (N) Planetariums Museums, planetariums, art galleries, botanical gardens, aquariums,41 or zoological gardens;42 (O) Parks, trails, and other recreational facilities;43 (P) Performing arts facilities; and44 (Q) Air service product expansion at air carrier airports; and45 (R) Museums, including, but not limited to, military museums or any other institutions46 dedicated to preserving, exhibiting, and interpreting the history of conflicts and military47 actions of the United States armed forces and its service membe rs through artifacts,48 documents, and other memorabilia organized for similar purposes."49 SECTION 2.50 Said article is further amended by revising subsection (k) of Code Section 48-13-51, relating51 to county and municipal levies on public accommodations charges for promotion of tourism,52 conventions, and trade shows, as follows:53 "(k)(1) Any local governing authority levying the tax authorized under this article which54 has collected more than $500,000.00 in taxes per year in any of the three preceding fiscal55 years shall not alter or change the designated private sector nonpro fit organization56 engaged to promote tourism, conventions, and trade shows for su ch local government57 unless and until the governing authority and the destination marketing organization for58 such local government agree to such alteration or change or such alteration or change is59 approved as provided for in paragraph (2) of this subsection.60 (2) If the governing authority and the destination marketing organization are unable to61 reach an agreement as to altering or changing the designated pr ivate sector nonprofit62 organization engaged to promote tourism, conventions, and trade shows, such proposed63 alterations or changes shall then be moved to the Hotel Motel Tax Performance Review64 Board, as established pursuant to Code Section 48-13-56.1, which shall meet as needed65 quarterly for approval or rejection based on the eligibility of the new proposed private66 S. B. 430 - 3 - 26 LC 59 0391S sector nonprofit organization, as defined by Code Section 48-13 -50.2, along with the67 following factors:68 (A) Whether the existing private sector nonprofit organization is meeting visitation69 goals set forth by its governing body;70 (B) Dedicated purpose of the proposed and existing private sec tor nonprofit71 organization as it relates to driving future visitation to the destination;72 (C) Demonstrated local expertise by the existing private sector nonprofit organization73 and any other private sector nonprofit organization under consideration;74 (D) Ongoing investments and c ontractual obligations by the exi sting private sector75 nonprofit organization and the risk of disruption by the proposed change; and76 (E) Potential conflicts of interest for the existing and proposed private sector nonprofit77 organizations."78 SECTION 3.79 Said article is further amended by revising subsections (c) and (d) of Code80 Section 48-13-56.1, relating to Hotel Motel Tax Performance Review Board, composition,81 appointments, investigations of complaints, and expenses of members, as follows:82 "(c) It shall be the duty of the performance review board to make a thorough and complete83 investigation of any complaint with respect to all actions of a county, municipality, or any84 other entity regarding its expenditure of funds received from a tax under this article and85 such county's, municipality's, or other entity's compliance with state law and regulations.86 Complaints may be received from taxpayers, local governments, i nnkeepers, or private87 sector nonprofit organizations. All complaints shall be receiv ed by the department by88 June 1 in order to be heard the following year. The performance review board shall meet89 annually from September 1 through December 1 quarterly and shall have 90 days to hold90 a hearing for any complaint received by the department . The department shall send a91 notice to all interested parties of the any meeting place and time. The performance review92 S. B. 430 - 4 - 26 LC 59 0391S board shall issue a written report of its findings which shall include such evaluations,93 judgments, and recommendations as it deems appropriate.94 (d) The findings of the report of the review board under subsection (c) of this Code section95 shall be transmitted to the commissioner of community affairs within 60 30 calendar days96 of hearing the complaint. The commissioner of community affairs shall have 30 calendar97 days to review the f indings of the pe rformance review board. I f the commissioner of98 community affairs determines that remedial action is necessary, t h e s u b j e c t o f t h e99 complaint shall be issued a notice notification of noncompliance by certified mail, return100 receipt requested, or statutory overnight delivery and shall be given a period of 90 calendar101 days to take the necessary remedial action with respect to such findings. In the event that102 such remedial action does not occur within the specified period , 60 calendar days from103 receipt of such notice to submit to the commissioner a new repo rt specifying the rate of104 taxation and amounts collected and remitted as required under C ode Section 48-13-56.105 Failure to submit such report within the specified period shall result in an automatic106 notification to the performance review board for consideration at its next meeting. All107 notifications of noncompliance shall be provided to the legal organ of the county in which108 the subject is located and made public on the department's webs ite until a remedy is109 provided. The subject of the complaint shall publish such notification of noncompliance110 in the legal organ of the county in which the subject is located within 30 days of its receipt.111 Further, the commissioner of community affairs shall immediately notify the state revenue112 commissioner of any failure to take remedial action, and the state revenue commissioner113 shall be authorized to take appropriate action to enforce compl iance with such remedial114 action, up to and including termination of the tax."115 SECTION 4.116 All laws and parts of laws in conflict with this Act are repealed.117 S. B. 430 - 5 -