HB1317: HB1317 Fort Oglethorpe, City of; levy an excise tax

26 LC 47 3939/AP House Bill 1317 (AS PASSED HOUSE AND SENATE) By: Representatives Horner of the 3rd, Cameron of the 1st, and Tarvin of the 2nd A BILL TO BE ENTITLED AN ACT To authorize the governing authority of the City of Fort Ogleth orpe to levy an excise tax1 pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide 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 the City of Fort Oglethorpe is authorized to levy an excise tax at a rate8 not to exceed 8 percent of the charge for the furnishing for value to the public of any room9 or rooms, lodgings, or accommodations furnished by any person or legal entity licensed by,10 or required to pay business or occupation taxes to, the municip ality for operating a hotel,11 motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place in which12 rooms, lodgings, or accommodations are regularly or periodically furnished for value.13 H. B. 1317 - 1 - 26 LC 47 3939/AP SECTION 2.14 The enactment of this Act is subsequent to the adoption of Reso lution No. 2025-03 by the15 governing authority of the City of Fort Oglethorpe on December 8, 2025, which specifies the16 subsequent tax rate, identifies the projects or tourism product development purposes, and17 specifies the allocation of proceeds.18 SECTION 3.19 In accordance with the terms of such resolution adopted by the mayor and council of the City20 of Fort Oglethorpe:21 (1) In each fiscal year during which a tax is collected pursua nt to paragraph (2) 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 organization designated by the26 City of Fort Oglethorpe or by such other entity already authorized to administer tourism27 funds pursuant to existing contracts as specified in paragraph (2) of subsection (e) of28 Code 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. 1317 - 2 -