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GA SB480
Bill
Status
Passed
5/8/2018
Primary Sponsor
Jeff Mullis
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AI Summary
- Authorizes the governing authority of Walker County, Georgia to levy an excise tax of up to 8% on charges for rooms, lodgings, or accommodations at hotels, motels, inns, bed-and-breakfasts, lodges, tourist camps, cabins, campgrounds, and similar establishments
- Requires the Walker County governing authority to first adopt a resolution specifying the tax rate, identifying projects or tourism product development purposes, and allocating proceeds before the tax takes effect
- Mandates that at least 50% of tax revenue collected above the 5% base rate be spent on promoting tourism, conventions, and trade shows through the Walker County destination marketing organization
- Directs any remaining revenue collected above the 5% base rate not spent on tourism promotion to be used for tourism product development
- Effective date of July 1, 2018
Legislative Description
Walker County; authorize governing authority to levy an excise tax; procedures, conditions, and limitations; provide
Last Action
Act 534
5/8/2018
Full Bill Text
No bill text available