HB1179: HB1179 Revenue and taxation; excise tax on rooms, lodgings, and accommodations; provisions

26 LC 59 0273 House Bill 1179 By: Representatives Stephens of the 164 th, Greene of the 154 th, Townsend of the 179 th, 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 Co de of Georgia Annotated,1 relating to excise tax on rooms, lodgings, and accommodations, so as to remove the local2 government tax revenue threshold as it relates to the applicability of procedures for changing3 the designation of a private sector nonprofit organization enga ged to promote tourism,4 conventions, and trade shows for such jurisdiction; to provide for criteria the Hotel Motel5 Tax Performance Review Board shall consider in approving or rej ecting alterations or6 changes to such private sector nonprofit organization; to requi r e t h e H o t e l M o t e l T a x7 Performance Review Board to meet quarterly to address eligibili ty determinations and8 notifications of noncompliance; to provide for publication of such notifications; to provide9 for hearings and notice of such hearings; to provide for relate d matters; to provide for an10 effective date; to repeal conflicting laws; and for other purposes.11 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:12 SECTION 1.13 Article 3 of Chapter 13 of Title 48 of the Official Code of Geo rgia Annotated, relating to14 excise tax on rooms, lodgings, and accommodations, is amended by revising subsection (k)15 H. B. 1179 - 1 - 26 LC 59 0273 of Code Section 48-13-51, relating to county and municipal levies on public accommodations16 charges for promotion of tourism, conventions, and trade shows, as follows:17 "(k)(1) Any local governing authority levying the tax authorized under this article which18 has collected more than $500,000.00 in taxes per year in any of the three preceding fiscal19 years shall not alter or change the designated private sector nonpro fit organization20 engaged to promote tourism, conventions, and trade shows for su ch local government21 unless and until the governing authority and the destination marketing organization for22 such local government agree to such alteration or change or such alteration or change is23 approved as provided for in paragraph (2) of this subsection.24 (2) If the governing authority and the destination marketing organization are unable to25 reach an agreement as to altering or changing the designated pr ivate sector nonprofit26 organization engaged to promote tourism, conventions, and trade shows, such proposed27 alterations or changes shall then be moved to the Hotel Motel Tax Performance Review28 Board, as established pursuant to Code Section 48-13-56.1, which shall meet as needed29 quarterly for approval or rejection based on the eligibility of the new proposed private30 sector nonprofit organization, as defined by Code Section 48-13 -50.2, along with the31 following factors:32 (A) Whether the existing private sector nonprofit organization is meeting the goals set33 forth by its governing body;34 (B) Dedicated purpose of the proposed and existing private sec tor nonprofit35 organization as it relates to driving visitation to the destination;36 (C) Tenure of the existing private sector nonprofit organizati on as compared to the37 proposed private sector nonprofit organization;38 (D) Community involvement between the existing private sector nonprofit organization39 and the destination's community as it relates to driving visitation to such destination;40 (E) Investments made by the existing private sector nonprofit organization in creating41 business relationships to drive tourism; and42 H. B. 1179 - 2 - 26 LC 59 0273 (F) Future risk of an alteration or change of the private sector nonprofit organization."43 SECTION 2.44 Said article is further amended by revising subsections (c) and (d) of Code45 Section 48-13-56.1, relating to Hotel Motel Tax Performance Review Board, composition,46 appointments, investigations of complaints, and expenses of members, as follows: 47 "(c) It shall be the duty of the performance review board to make a thorough and complete48 investigation of any complaint with respect to all actions of a county, municipality, or any49 other entity regarding its expenditure of funds received from a tax under this article and50 such county's, municipality's, or other entity's compliance with state law and regulations. 51 Complaints may be received from taxpayers, local governments, i nnkeepers, or private52 sector nonprofit organizations. All complaints shall be receiv ed by the department by53 June 1 in order to be heard the following year. The performance review board shall meet54 annually from September 1 through December 1 quarterly and shall have 90 days to hold55 a hearing for any complaint received by the department . The department shall send a56 notice to all interested parties of the any meeting place and time. The performance review57 board shall issue a written report of its findings which shall include such evaluations,58 judgments, and recommendations as it deems appropriate.59 (d) The findings of the report of the review board under subsection (c) of this Code section60 shall be transmitted to the commissioner of community affairs within 60 30 calendar days61 of hearing the complaint. The commissioner of community affairs shall have 30 calendar62 days to review the findings of the performance review board. I f the commissioner of63 community affairs determines that remedial action is necessary, t h e s u b j e c t o f t h e64 complaint shall be issued a notice notification of noncompliance by certified mail, return65 receipt requested, or statutory overnight delivery and shall be given a period of 90 calendar66 days to take the necessary remedial action with respect to such findings. In the event that67 such remedial action does not occur within the specified period , 60 calendar days from68 H. B. 1179 - 3 - 26 LC 59 0273 receipt of such notice to submit to the commissioner a new repo rt specifying the rate of69 taxation and amounts collected and remitted as required under C ode Section 48-13-56. 70 Failure to submit such report within the specified period shall result in an automatic71 notification to the performance review board for consideration at its next meeting. All72 notifications of noncompliance shall be provided to the legal organ of the county in which73 the subject is located and made public on the department's webs ite until a remedy is74 provided. The subject of the complaint shall publish such notification of noncompliance75 in the legal organ of the county in which the subject is located within 30 days of its receipt. 76 Further, the commissioner of community affairs shall immediately notify the state revenue77 commissioner of any failure to take remedial action, and the state revenue commissioner78 shall be authorized to take appropriate action to enforce compl iance with such remedial79 action, up to and including termination of the tax."80 SECTION 3.81 This Act shall become effective upon its approval by the Governor or upon its becoming law82 without such approval.83 SECTION 4.84 All laws and parts of laws in conflict with this Act are repealed.85 H. B. 1179 - 4 -