A RESOLUTION OF THE BOARD OF COMMISSIONERS OF BUTTS COUNTY TO ENACT HOTEL MOTEL EXCISE TAX PURSUANT TO O.C.G.A. 48-13-51(b)(3) IN BUTTS COUNTY, GEORGIA; TO AUTHORIZE THE CHAIRMAN TO SIGN THE RESOLUTION ON BEHALF OF THE BOARD; TO AUTHORIZE THE CLERK OF BUTTS COUNTY TO ATTEST ALL DOCUMENTS; TO AUTHORIZE THE COUNTY LEGISLATIVE COORDINATOR TO COMMUNICATE THE RESOLUTION TO THE ASSOCIATION OF COUNTY COMMISSIONERS OF GEORGIA; AND FOR OTHER RELATED AND LAWFUL PURPOSES.
WHEREAS, Butts County is a duly created and validly existing political subdivision of the State of Georgia under the Constitution and laws of the state of Georgia and governed by the Butts County Board of Commissioners, and;
WHEREAS, the Butts County Board of Commissioners, the governing body of the county, under the Constitution and Laws of Georgia may enact an excise tax on the use of hotels and motels within the boundaries of Butts County, and has determined that it is in the best interests of the citizens of Butts County to enact such excise tax for the promotion of tourism within the County, and;
WHEREAS, the Butts County Board of Commissioners desires to request the Georgia General Assembly to enact local legislation to this effect, now, therefore be it:
RESOLVED, the Commission hereby declares that the foregoing preamble and whereas provisions set forth hereinabove constitute, and shall be considered to be, substantive provisions of this Resolution and are hereby incorporated by reference into this provision, and;
BE IT FURTHER RESOLVED the Board of Commissioners of Butts County, Georgia, does hereby request legislation be presented at the 2020 session of the Georgia General Assembly which enacts local legislation establishing hotel-motel excise tax pursuant to O.C.G.A. 48-13-51(b) and the following terms:
1. The rate of the tax shall be 8 percent of the charge for the furnishing for value to the public of any room or rooms, lodgings, or accommodations furnished by any person or legal entity licensed by, or required to pay business or occupation taxes to, the County for operating within said County a hotel, motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place in which rooms, lodgings, or accommodations are regularly or periodically furnished for value.
2. The tourism product development projects to be supported by this excise tax are designated to fund initiatives identified in the 2017 Tourism Product Development Team Resource Report as provided to Butts County by the State of Georgia, including the designation of a Destination Marketing Organization, the provision and support of a County/City Visitor and Tourism Center, development of signage to promote tourism efforts, promotion of arts, branding, and promotion of museums.
3. The proceeds of the hotel-motel excise tax shall be allocated as follows:
a. Of the 8% hotel-motel tax collected, 3.5% shall be allocated for the purpose of promoting tourism, conventions and trade shows within Butts County;
b. Of the 8% hotel-motel excise tax collected, 1.5% shall be allocated towards tourism product development purposes including the designation of a Destination Marketing Organization, the provision and support of a County/City Visitor and Tourism Center, development of signage to promote tourism efforts, promotion of arts, branding, and promotion of museums.
c. Of the 8% hotel-motel tax collected, 3% shall be allocated to the General Fund of Butts County and specifically dedicated to the maintenance and operation of the Historic Butts County Courthouse facility as a Visitor and Tourism Center, Exhibit Hall and Meeting Space.
BE IT FURTHER RESOLVED that any and all resolutions or parts of resolutions, or policies or ordinances in conflict with this Resolution shall be, and they, to the extent of such conflict are, hereby repealed, and;
BE IT FURTHER RESOLVED that it is the express intention of the Board of Commissioners that each independent provision of this Resolution should be adopted, and that the Board would have adopted each such independent provision even if the others had not been adopted; therefore, in the event that a court of competent jurisdiction finds any of the aforementioned to be unlawful, invalid or unenforceable, that it is the intent of the Board of Commissioners that the offending provision be severed, and that all lawful provisions remain in force, and;
BE IT FINALLY RESOLVED that the Board authorizes the Chairman of the Board of Commissioners to sign this Resolution on their behalf and authorizes the Clerk of Butts County to attest all signatures and authorizes the County Legislative Coordinator to transmit this document to the Association of County Commissioners of Georgia, as well as our legislators in the Georgia House of Representatives and the Georgia Senate.
Adopted in open session this 9th day of December, 2019
/s/ Ken Rivers, Chairman
/s/ J. Michael Brewer, Deputy County Administrator
as Clerk of County