TCC adopts amendment to Hotel-Motel Excise Tax Ordinance

The Toccoa City Commission adopted an amendment to its Hotel-Motel Excise Tax Ordinance during its meeting Monday.

As WNEG News previously reported, the change will add Marketplace Innkeeper to the Ordinance.

City Manager Billy Morse presented the amendment to the Commission.

“This is an amendment to the Hotel-Motel Excise Tax Ordinance. It adds the term Marketplace Innkeeper to our Ordinance and further states that Marketplace Innkeepers are subject to the excise tax for furnishing rooms, lodging, and accommodations to the public on behalf of another person,” he said.

Morse stressed that this is not a new tax; but rather ensures the city ordinances match that of the official Code of Georgia.

“I want to make sure that it’s clear that the amendment that was made at the last meeting and this amendment are not new taxes. These are taxes that are already required by the state of Georgia. We’re not making any changes that add new taxes to the Hotel-Motel Excise Ordinance,” he said.

The change was recommended during a previous Toccoa City Commission meeting when Commissioner Terry Carter asked if Marketplace Innkeeper needed to be added to the ordinance.

“I know we’re changing the name from a lodging provider to innkeeper, but they also added a term that was different from an innkeeper, it was Marketplace Innkeeper. That would cover folks who are renting an Airbnb, for example, on behalf of someone who owns that house, so they would be required to collect that fee for the owner. So, would we not want to include the marketplace innkeeper as a definition and part of our ordinance in addition to regular innkeeper? That was one of the major changes the State made when they made those changes,” Carter said.

Vice Mayor Jeanette Jamieson asked if the amendment will address Airbnb and other similar rentals.

Morse explained that those types of rentals were already addressed through the State Code; but now the City’s Ordinances will match that of the state.

“By changing this language, are we now addressing the Airbnb,” Jamieson asked?

“Yes, but, to make it clear that was already addressed by state law. All we’re doing is adopting the state law,” Morse said.

“We had not done it locally, but now we have,” Jamieson asked?

“Correct,” Morse said.

Commissioner Gail Fry says everyone who does have an Airbnb property and other similar type rentals must have business licenses.

“Anyone that has an Airbnb has to have a business license, and we’re receiving those there registered with Vrbo, Airbnb, and a couple more. But there are some out there that are not registered with them that are renting and they don’t have a business license. Part of this, allows us to go to those people, when it’s reported to us that they have it, and we can move forward and contact them and require them to have a business license and to pay those taxes,” Fry said.

A motion adopting the amended ordinance and waiving the second reading was made by Carter with Fry seconding the motion. The motion was approved unanimously.