HomeMy WebLinkAboutORD 7193 AMEND CITY CODE SEC 2-2-17 EXCISE TAX CHARGES ORDINANCE NO. 7193
AN ORDINANCE TO AMEND THE AUGUSTA, GA CODE TITLE TWO
SECTION 2 -2 -27 TO PROVIDE FOR EXCISE TAX CHARGES FOR THE
FIRST THIRTY (30) DAYS OF CONTINUOUS OCCUPANCY; TO
REPEAL ALL CODE SECTIONS AND ORDINANCES AND PARTS OF
CODE SECTIONS AND ORDINANCES IN CONFLICT HEREWITH; TO
PROVIDE AN EFFECTIVE DATE AND FOR OTHER PURPOSES.
WHEREAS, Augusta- Richmond County desires to update and amend the Code as
related to increasing the number of continuous days of occupancy for charging
excise tax on hotel, motel, inn, lodge, tourist camp, tourist cabin or other place in
which rooms, lodging or accommodations are regularly furnished for value;
THE AUGUSTA- RICHMOND COUNTY COMMISSION ordains as follows:
SECTION 1. Augusta, Ga. Code Section 2 -2 -27 as set forth in the Augusta, Ga.
Code, re- adopted July 10, 2007, is hereby amended by striking this section in its
entirety and inserting in lieu thereof new Code Section 2 -2 -27, restated as set forth
in "Exhibit A" hereto.
SECTION 2. This ordinance shall become effective upon its adoption in
accordance with applicable laws.
SECTION 3. All ordinances or parts of ordinances and Department of License
and Inspections Policies and Procedures in conflict herewith are hereby repealed.
Adopted this 3rd day ofy, 2010.
(f
1st reading July 20, 2010
David S. Cope aver
As its Mayor
Attest:
Lena J. B • / er, Clerk of Commission
Seal:
CERTIFICATION
The undersigned Clerk of Commission, Lena J. Bonner, hereby certifies that
the foregoing Ordinance was duly adopted by the Augusta- Richmond County
Commission on August 3 , 2010 and that such Ordinance has not been
modified or rescinded as of the date hereof and the undersigned further certifies
that attached hereto is a true copy of the Ordinance which was approved and
adopted in the for meeting(s).
ena J. B •-'ner, Clerk of Commission
Published in the Augusta Chronicle.
August 12 2010
Date:
First Reading ,Tu1 20, 2010
Second Reading August 3, 2010
Exhibit A
Scc. 2 2 27. Levied; amount.
the charge to the public f o r and upon the furnishing f o r v . . - - :.: -
within Augusta Richmond County operating a hetel, motcl, inn, lodge, tourist
rooms, lodgings -or accommodations furnished for a period of more than ten (10)
consecutive days, or for the use of meeting rooms.
(Ord. No. 5997, 1 20 98)
Sec. 2 -2 -27. Levied; amount.
There is hereby levied and imposed an excise tax at the rate of six (6) percent of
the char.e to the •ublic for and u•on the furnishin• for value to the .ublic of an
room or rooms, lodging or accommodations furnished by any person or legal entity
within Augusta- Richmond County operating a hotel, motel, inn, lodge, tourist
camp, tourist cabin or other place in which rooms, lodging or accommodations are
regularly furnished for value. Such tax shall not include the sale or charges for any
rooms, lodgings or accommodations furnished for a •eriod of more than thirt 30
consecutive days, or for the use of meeting rooms.