§ 16-296. Imposition and rate of tax.

(a)

[Tax rate.] There is hereby levied and assessed, and there shall be paid a tax of seven percent of the rent for every occupancy of a guestroom in a hotel in the city. Excluded are rooms furnished for more than 30 consecutive days and meeting rooms. The tax shall be paid upon any occupancy, whether this occupancy is had pursuant to a contract, lease or other arrangement. Where rent is paid, or charged or billed, or falls due on either a weekly, monthly or other term basis, the rent so paid, charged, billed or falling due shall be subject to the tax, and this payment, bill, charge, or rent due shall be apportioned on the basis of the ratio of the number of days covered thereby. Where any tax has been paid therefor, the General Government Administration Department head may, by regulation, provide for credit or refund of the amount of that tax upon application therefor as provided in section 16-301.

(b)

Effective date. Pursuant to O.C.G.A. § 48-13-51(g)(1), the increase in the tax rate shall become effective on the first day of September, 2009, the first day of the second month following the passage of Ordinance No. 15-2009.

(c)

Allocation of tax.

(1)

Three-sevenths of the total taxes collected from the new seven percent hotel/motel tax rate shall be allocated to the City General Fund to be used for marketing purposes to benefit the City and its citizens.

(2)

Four-sevenths of the total taxes collected from the new seven percent hotel/motel tax rate shall fund "tourism product development" of which not less than two-sevenths of the total taxes collected from the new seven percent hotel/motel tax rate shall be expended for the promotion of tourism, conventions, and trade shows through funding a contract to be subsequently negotiated between the City and the Gwinnett Convention and Visitor's Bureau as the City's "designated marketing organization" as that term is defined in O.C.G.A. § 48-13-50.2(1).

(d)

Contract with the Gwinnett Convention and Visitors Bureau. The Mayor and Council of the City hereby direct the City Manager to negotiate and prepare a contract between the City and the Gwinnett Convention and Visitor's Bureau as the City's "designated marketing organization" as that term is defined in O.C.G.A. § 48-13-50.2(1). Staff shall present such negotiated contract to the mayor and council may vote on whether to enter into such contract prior to September 1, 2009.

(Code 1998, § 38-352; Ord. No. 04-99, 3-1-1999; Ord. No. 15-2009, pts. II—V, 9-14-2009; Ord. No. 15-2012, 6-4-2012)