25 LC 47 3390/AP
House Bill 498 (AS PASSED HOUSE AND SENATE)
By: Representatives Heffner of the 130
th
, Howard of the 129
th
, Myles of the 126
th
, Newton
of the 127
th
, and Prince of the 132
nd
A BILL TO BE ENTITLED
AN ACT
To authorize the governing authority of Augusta-Richmond County to levy an excise tax
1
pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide for2
procedures, conditions, and limitations; to provide a short title; to provide for related matters;3
to repeal conflicting laws; and for other purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
This Act shall be known and may be cited as the "Garden City Charm and Tourism Act."7
SECTION 2.8
Pursuant to the authority of subsection (b) of Code Section 48-13-51 of the O.C.G.A., the9
governing authority of Augusta-Richmond County is authorized to levy an excise tax at a rate10
not to exceed 8 percent of the charge for the furnishing for value to the public of any room11
or rooms, lodgings, or accommodations furnished by any person or legal entity licensed by,12
or required to pay business or occupation taxes to, the county for operating a hotel, motel,13
inn, lodge, tourist camp, tourist cabin, campground, or any other place in which rooms,14
lodgings, or accommodations are regularly or periodically furnished for value.15
H. B. 498
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SECTION 3.
16
The enactment of this Act is subsequent to the adoption of a resolution by the governing17
authority of Augusta-Richmond County on January 13, 2022, which specifies the subsequent18
tax rate, identifies the projects or tourism product development purposes, and specifies the19
allocation of proceeds.20
SECTION 4.21
In accordance with the terms of such resolution adopted by the governing authority of22
Augusta-Richmond County:23
(1) In each fiscal year during which a tax is collected pursuant to subsection (b) of Code24
Section 48-13-51 of the O.C.G.A., an amount equal to not less than 50 percent of the total25
amount of taxes collected that exceeds the amount of taxes that would be collected at the26
rate of 5 percent shall be expended for promoting tourism, conventions, and trade shows27
by the destination marketing organization designated by the governing authority of28
Augusta-Richmond County or by such other entity already authorized to administer tourism29
funds pursuant to an existing contract as specified in paragraph (2) of subsection (e) of30
Code Section 48-13-51 of the O.C.G.A.; and31
(2) The remaining amount of taxes collected that exceeds the amount of taxes that would32
be collected at the rate of 5 percent which is not otherwise expended under paragraph (1)33
of this section shall be expended for tourism product development.34
SECTION 5.35
All laws and parts of laws in conflict with this Act are repealed.36
H. B. 498
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