§ 16-176. Hotel-motel tax.  


Latest version.
  • (a)

    Imposed. Pursuant to O.C.G.A. § 48-13-51 et seq. there is hereby levied an excise tax in the amount of five (5) percent of the charge to the public for furnishing for value to the public of any room or rooms, lodging, or accommodations furnished by any person or legal entity licensed by, or required to pay business or occupational taxes to the City of Hawkinsville, for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin or any other place in which rooms, lodging, or accommodations are regularly furnished for value.

    (b)

    Collection. Any and all monies collected from the levy of said tax shall be expressly and exclusively used in accordance with O.C.G.A. § 48-13-51(a)(3), to enhance and expand the economy of Hawkinsville and Pulaski County through the promotion of tourism.

    The City of Hawkinsville shall contract with Hawkinsville-Pulaski County Chamber of Commerce to carry out an aggressive tourism program and shall commit all proceeds from the levy of the hotel-motel tax and other designated funds for this express and exclusive purpose.

    The Clerk of the City of Hawkinsville shall collect the proceeds from the levy of the hotel-motel tax and remit same to Hawkinsville-Pulaski County Chamber of Commerce on behalf of the City of Hawkinsville, said collection and remittance being provided at no charge.

    The proceeds from the levy of the hotel-motel tax shall be collected monthly no later than the 20th of the month following the month of collection.

    (c)

    Reporting; audit. The Executive Director of the Hawkinsville-Pulaski County Chamber of Commerce shall publish the minutes of all meetings, maintain a full accounting of all funds, publish not less than quarterly a report of activities and financial statement to the members of the board of the City of Hawkinsville and the Hawkinsville-Pulaski County Chamber of Commerce shall cause an annual audit of the funds of the board by a certified public accountant licensed to perform said services in the State of Georgia.

(Ord. of 2-13-90, §§ I—VI; Ord. of 11-6-06, §§ 1—3)