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GA HB943

Bill

Status

Passed

6/30/2020

Primary Sponsor

Emory Dunahoo

Click for details

Origin

House of Representatives

2019-2020 Regular Session

AI Summary

  • Authorizes the City of Oakwood 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 the city's adoption of Resolution No. 2020-01-03 on January 13, 2020, which specified the tax rate, identified tourism projects, and outlined how proceeds would be allocated
  • Requires that at least 50% 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 or an authorized tourism fund administrator
  • Directs remaining revenue collected above the 5% base rate to be spent on tourism product development
  • Applies to any person or entity licensed by or required to pay business or occupation taxes to the City of Oakwood for operating lodging establishments

Legislative Description

Oakwood, City of; levy an excise tax

Last Action

Effective Date

6/30/2020

Full Bill Text

No bill text available