TCC makes changes to ordinance concerning Hotel-Motel Excise Tax

The Toccoa City Commission met Monday for its regular scheduled meeting; during which, the Commission considered two items regarding Excise Tax.

The first item was a consideration to amend and update the City of Toccoa’s Hotel-Motel Excise Tax Ordinance.

The second item was the consideration to adopt Georgia Code 48-13-3 concerning Excise Tax on Rooms, Lodging, and Accommodations.

According to City Manager Billy Morse, the amendments to the City’s Hotel-Motel Excise Tax Ordinance are relatively minor.

“The City Attorney’s Office has updated our Hotel-Motel Excise Tax Ordinance to include the recommended changes suggested by the Georgia Municipal Association. The amendments are relatively minor. They do include the elimination of references to Permanent Residents and the elimination of the section concerning the estimated tax liability which is something that we have not used,” he said.

In addition to the amendments for the City Ordinance, Morse says, the City Attorney’s Office is recommending the Commission adopt Georgia Code Section 48-13-3 concerning the same issue.

“This is in addition to the ordinance concerning the Hotel-Motel Excise Tax, the City Attorney’s Office has also prepared an ordinance to adopt the Georgia Code Section 48-13-3 concerning the same issue. It’s really part of the same packet. It just adopts state law and so we mirror state law on this issue,” he said.

A motion was made by Commissioner David Austin approving the amended and updated City of Toccoa Hotel-Motel Excise Tax Ordinance.

Commissioner Terry Carter seconded the motion.

The motion was approved unanimously.

A motion was made by Vice Mayor Jeanette Jameison adopting Georgia Code 48-13-3 with Commissioner Gail Fry seconding the motion.

The motion was approved unanimously.

Both motions waived the second readings.