| 5 | 7 | | A BILL TO BE ENTITLED |
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| 6 | 8 | | AN ACT |
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| 7 | 9 | | To authorize the governing authority of the City of Port Wentworth to levy an excise tax |
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| 8 | 10 | | 1 |
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| 9 | 11 | | pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide procedures,2 |
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| 10 | 12 | | conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for3 |
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| 11 | 13 | | other purposes.4 |
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| 12 | 14 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 |
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| 13 | 15 | | SECTION 1.6 |
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| 14 | 16 | | Pursuant to the authority of subsection (b) of Code Section 48-13-51 of the O.C.G.A., the7 |
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| 15 | 17 | | governing authority of the City of Port Wentworth is authorized to levy an excise tax at a rate8 |
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| 16 | 18 | | not to exceed 8 percent of the charge for the furnishing for value to the public of any room9 |
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| 17 | 19 | | or rooms, lodgings, or accommodations furnished by any person or legal entity licensed by,10 |
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| 18 | 20 | | or required to pay business or occupation taxes to, the municipality for operating a hotel,11 |
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| 19 | 21 | | motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place in which12 |
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| 23 | 25 | | SECTION 2. |
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| 24 | 26 | | 14 |
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| 25 | 27 | | The enactment of this Act is subsequent to the adoption of Resolution No. R23-01-XX by15 |
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| 26 | 28 | | the governing authority of the City of Port Wentworth on January 26, 2023, which specifies16 |
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| 27 | 29 | | the subsequent tax rate, identifies the projects or tourism product development purposes, and17 |
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| 28 | 30 | | specifies the allocation of proceeds.18 |
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| 29 | 31 | | SECTION 3.19 |
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| 30 | 32 | | In accordance with the terms of such resolution adopted by the mayor and council of the City20 |
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| 31 | 33 | | of Port Wentworth:21 |
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| 32 | 34 | | (1) In each fiscal year during which a tax is collected pursuant to paragraph (2) of22 |
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| 33 | 35 | | subsection (b) of Code Section 48-13-51 of the O.C.G.A., an amount equal to not less23 |
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| 34 | 36 | | than 50 percent of the total amount of taxes collected that exceeds the amount of taxes24 |
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| 35 | 37 | | that would be collected at the rate of 5 percent shall be expended for promoting tourism,25 |
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| 36 | 38 | | conventions, and trade shows by the destination marketing organization designated by the26 |
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| 37 | 39 | | City of Port Wentworth or by such other entity already authorized to administer tourism27 |
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| 38 | 40 | | funds pursuant to existing contract as specified in paragraph (2) of subsection (e) of Code28 |
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| 39 | 41 | | Section 48-13-51 of the O.C.G.A.; and29 |
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| 40 | 42 | | (2) The remaining amount of taxes collected that exceeds the amount of taxes that would30 |
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| 41 | 43 | | be collected at the rate of 5 percent which is not otherwise expended under paragraph (1)31 |
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| 42 | 44 | | of this section shall be expended for tourism product development.32 |
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| 43 | 45 | | SECTION 4.33 |
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| 44 | 46 | | All laws and parts of laws in conflict with this Act are repealed.34 |
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