HB1453: HB1453 Jeff Davis County; levy an excise tax

26 LC 47 3965/AP House Bill 1453 (AS PASSED HOUSE AND SENATE) By: Representative Werkheiser of the 157th A BILL TO BE ENTITLED AN ACT To authorize the governing authority of Jeff Davis 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 Jeff Davis County is authorized to levy an excise 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. 1453 - 1 - 26 LC 47 3965/AP SECTION 2.14 The enactment of this Act is subsequent to the adoption of a re solution by the governing15 authority of Jeff Davis County, which specifies the subsequent tax rate, identifies the projects16 or tourism product development purposes, and specifies the allocation of proceeds.17 SECTION 3.18 In accordance with the terms of such resolution adopted by the governing authority of Jeff19 Davis County on December 11, 2025:20 (1) In each fiscal year during which a tax is collected pursua nt to paragraph (3) of21 subsection (b) of Code Section 48-13-51 of the O.C.G.A., an amount equal to not less than22 50 percent of the total amount of taxes collected that exceeds the amount of taxes that23 would be collected at the rate of 5 percent shall be expended f or promoting tourism,24 conventions, and trade shows by the destination marketing organization designated by Jeff25 Davis County or by such other entity already authorized to admi nister tourism funds26 pursuant to an existing contract as specified in paragraph (2) of subsection (e) of Code27 Section 48-13-51 of the O.C.G.A.; and28 (2) The remaining amount of taxes collected that exceeds the amount of taxes that would29 be collected at the rate of 5 percent which is not otherwise expended under paragraph (1)30 of this section shall be expended for tourism product development.31 SECTION 4.32 All laws and parts of laws in conflict with this Act are repealed.33 H. B. 1453 - 2 -