23 LC 46 0618
Senate Bill 299
By: Senator Mallow of the 2nd
AS PASSED
A BILL TO BE ENTITLED
AN ACT
To authorize the governing authority of the City of Port Wentworth to levy an excise tax
1
pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide procedures,2
conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for3
other purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Pursuant to the authority of subsection (b) of Code Section 48-13-51 of the O.C.G.A., the7
governing authority of the City of Port Wentworth is authorized to levy an excise tax at a rate8
not to exceed 8 percent of the charge for the furnishing for value to the public of any room9
or rooms, lodgings, or accommodations furnished by any person or legal entity licensed by,10
or required to pay business or occupation taxes to, the municipality for operating a hotel,11
motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place in which12
rooms, lodgings, or accommodations are regularly or periodically furnished for value.13
S. B. 299
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SECTION 2.
14
The enactment of this Act is subsequent to the adoption of Resolution No. R23-01-XX by15
the governing authority of the City of Port Wentworth on January 26, 2023, which specifies16
the subsequent tax rate, identifies the projects or tourism product development purposes, and17
specifies the allocation of proceeds.18
SECTION 3.19
In accordance with the terms of such resolution adopted by the mayor and council of the City20
of Port Wentworth:21
(1) In each fiscal year during which a tax is collected pursuant to paragraph (2) of22
subsection (b) of Code Section 48-13-51 of the O.C.G.A., an amount equal to not less23
than 50 percent of the total amount of taxes collected that exceeds the amount of taxes24
that would be collected at the rate of 5 percent shall be expended for promoting tourism,25
conventions, and trade shows by the destination marketing organization designated by the26
City of Port Wentworth or by such other entity already authorized to administer tourism27
funds pursuant to existing contract as specified in paragraph (2) of subsection (e) of Code28
Section 48-13-51 of the O.C.G.A.; and29
(2) The remaining amount of taxes collected that exceeds the amount of taxes that would30
be collected at the rate of 5 percent which is not otherwise expended under paragraph (1)31
of this section shall be expended for tourism product development.32
SECTION 4.33
All laws and parts of laws in conflict with this Act are repealed.34
S. B. 299
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