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GA SB328
Bill
Status
Passed
6/29/2020
Primary Sponsor
Burt Jones
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AI Summary
- Authorizes the City of Jackson's governing authority to levy an excise tax of up to 8% on charges for rooms, lodgings, and accommodations at hotels, motels, inns, lodges, tourist camps, cabins, campgrounds, and similar establishments
- Follows the adoption of Resolution 2020-01 by the City of Jackson on January 7, 2020, which specifies the tax rate, identifies tourism product development projects, and allocates proceeds
- 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 entity with an existing contract
- Directs the remaining revenue collected above the 5% base rate to be expended for tourism product development
- Enacted pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A., which governs municipal hotel/motel excise taxes in Georgia
Legislative Description
Jackson, City of; levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; authorize the governing authority
Last Action
Effective Date
6/29/2020
Full Bill Text
No bill text available