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GA HB1191
Bill
Status
Passed
4/11/2012
Primary Sponsor
Michael Harden
Click for details
AI Summary
- Authorizes the City of Lavonia, Georgia to levy an excise tax of up to 8 percent on charges for hotel, motel, inn, lodge, tourist camp, campground, and other short-term lodging accommodations within the city.
- Requires that at least 50 percent of the tax revenue collected above the 5 percent base rate be spent on promoting tourism, conventions, and trade shows through a designated destination marketing organization or authorized entity.
- Directs that any remaining revenue collected above the 5 percent rate not spent on tourism promotion be used for tourism product development.
- Enacted pursuant to a resolution adopted by the Lavonia governing authority on February 6, 2012, which specified the tax rate, identified projects, and outlined the allocation of proceeds.
- Sponsored by Representatives Powell of the 29th and Harden of the 28th; passed both the Georgia House and Senate.
Legislative Description
Lavonia, City of; levy an excise tax
Last Action
Effective Date
4/11/2012
Committee Referrals
State and Local Governmental Operations3/7/2012
Intragovernmental Coordination - Local2/29/2012
Full Bill Text
No bill text available