2005 Hotel Motel Tax Complaints
In 2005, DCA investigated Hotel Motel Tax Complaints involving the City of Hampton and the City of Port Wentworth. DCA staff developed written reports of findings and recommendations for each of these complaints and presented them to the Hotel Motel Tax Performance Review Board on October 26, 2005. The final reports of findings and recommendations, as adopted by the Performance Review Board, can be viewed by clicking on the links below. (Note that the various supplemental documents referred to in the reports are not included.)
City of Hampton
City of Port Wentworth
Other helpful information
Click HERE to view a document prepared by DCA's Office or Research that outlines the specific expenditure requirements contained in each of the 23 sections of the Georgia Code which authorize local governments to levy a hotel/motel tax. This document is written in "plain English" and is provided to help those without a legal background to more easily understand what is required. It should be used for general information purposes only - it is not authoritative. Please click HERE to view Georgia Code Section O.C.G.A. 48-13-51(a) which contains each of the 23 paragraphs/sub-paragraphs providing the levy authorizations.
The legal definition of "promoting tourism, conventions, and trade shows" is provided in O.C.G.A. 48-13-50.2(2):
"Promoting tourism, conventions, and trade shows' means planning, conducting, or participating in programs of information and publicity designed to attract or advertise tourism, conventions, or trade shows."
The legal definition of "private sector nonprofit organization" is provided in O.C.G.A. 48-13-51(a)(8)(A):
"For purposes of this Code section, a 'private sector nonprofit organization' shall be a chamber of commerce, a convention and visitors bureau, a regional travel association, or any other private group organized for similar purposes which is exempt from federal income tax under Section 501(c)(6) of the Internal Revenue Code of 1986; provided, however, that a county or municipality which has prior to April 1, 1990, contracted for a required expenditure under this Code section with a private group which is exempt from federal income tax under provisions of Section 501(c) of the Internal Revenue Code other than Section 501(c)(6) may continue to contract for required expenditures with such a private group."
Contact Information
For more information please contact James Stephens.
Georgia Department of Community Affairs
60 Executive Park South, N.E.
Atlanta, Georgia 30329-2231
