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GA HB1057

Bill

Official Source

Status

Passed

5/8/2018

Primary Sponsor

Jay Powell

Click for details

Origin

House of Representatives

2017-2018 Regular Session

AI Summary

  • Authorizes the City of Pelham to levy an excise tax of up to 8% on charges for hotel, motel, inn, lodge, tourist camp, campground, and other short-term lodging accommodations
  • Follows a resolution adopted by the City of Pelham's governing authority on January 18, 2018, specifying the tax rate, eligible projects, and allocation of proceeds
  • Requires that 100% of tax revenue collected above the 5% base rate be spent on promoting tourism, conventions, and trade shows through the city's designated destination marketing organization
  • Any remaining excess revenue above the 5% threshold not used for tourism promotion must be directed toward tourism product development
  • Supersedes any prior City of Pelham ordinances related to excise taxes adopted under paragraph (3) of subsection (a) of O.C.G.A. § 48-13-51

Legislative Description

Pelham, City of; levy an excise tax

Last Action

Effective Date

5/8/2018

Full Bill Text

No bill text available