HB 414 — Relating to Tallapoosa County; authorizing the levy of a lodging tax in the unincorporated area of the county; and providing for the distribution of the proceeds from the tax.

HB414 INTRODUCEDENROLLED KJOTU5-1KJOTU5-2 By Representative Oliver (N & P) RFD:

02-May-23 2023 Regular Session Page 0 KJOTU5-1HB414 03/24/2023Enrolled FCEnrolled, (L)maAn 2023-926Act, 23 4 A BILL TO BE ENTITLED AN ACT 8 Relating to Tallapoosa County;

The amount of the tax shall be equal to 10 percent of the charge for the rooms, lodgings, or accommodations, including the charge for use of rental or personal property and services furnished in the room or rooms within the unincorporated area of Tallapoosa County except in the unincorporated area of the county that is also in the police jurisdiction of a municipality that levies a lodging tax, the rate of lodging Page 1 HB414 INTRODUCED tax levied by the county shall be the difference in the rate of lodging tax levied by the municipality in the police jurisdiction and 10 percent.

Page 1 HB414 Enrolled Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act;

On or before the 20th day of each month, every person on whom the tax is levied by Page 2 HB414 INTRODUCED this act shall render to the county on a form prescribed by the department, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with other information as the county requires.

At the time of making the monthly report, the taxpayer shall compute and pay to the county the amount of tax Page 2 HB414 Enrolled shown due.

(c) A person who fails to pay the tax levied by this act within the time required by this act shall pay in addition to the tax a penalty of 10 percent of the amount of tax due, together with interest from the date on which the tax became due and payable at the rate due and payable on the state Page 3 HB414 INTRODUCED lodging tax.

All provisions of the state lodging tax statutes with respect to payment, assessment, and collection Page 3 HB414 Enrolled of the state lodging tax, making of reports and keeping and preserving records, interest after due date of tax, or otherwise;

and the administration and enforcement of the 95 state lodging tax statutes, which are not inconsistent with the provisions of this act when applied to the tax levied by this act, shall apply to the levied tax.

The county shall have and exercise the same powers, duties, and obligations with respect to the district taxes levied as imposed on the Commissioner of the Department of Revenue and the department, 95 respectively, by the state lodging tax statutes.

Page 4 HB414 INTRODUCED Section 6.

This act shall become effective immediately following its passage and approval by the Governor, or its Page 4 HB414 Enrolled otherwise becoming law.

Page 5 HB414 Enrolled ________________________________________________ Speaker of the House of Representatives ________________________________________________ President and Presiding Officer of the Senate House of Representatives I hereby certify that the within Act originated in and was passed by the House 09-May-23.

John Treadwell Clerk Senate 25-May-23 Passed Page 6