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 Hartwell
 Code of Ordinances
 Chapter 10. BUSINESS REGULATION AND TAXATION
 Article V. HOTEL-MOTEL TAX

  § 10-163. Disposition of proceeds to comply with state law.  

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  • The proceeds of the tax collected pursuant to this article shall be expended as follows:

    (a)

    An amount equal to the amount of total taxes collected which would have been collected at a rate of five percent shall be expended in accordance with the provisions of O.C.G.A. § 48-13-51(a)(3);

    (b)

    An amount equal to not less than 50 percent of the total amount of taxes collected that exceed the amount of taxes that would be collected at the rate of five percent shall be expended for promoting tourism, conventions, and trade shows by a destination marketing organization designated by the City of Hartwell pursuant to ordinance or resolution; and

    (c)

    The remaining amount of taxes collected that exceed the amount of taxes that would be collected at the rate of five percent which are not otherwise expended under paragraphs (a) and (b) of this section shall be expended for tourism product development.

    As used in this section, the terms "destination marketing organization" and "tourism product development" shall have the definitions set forth in O.C.G.A. § 48-13-50.2.

(Ord. No. 2005-04, § 1(11-58), 6-6-2005; Ord. No. 2014-03, § 2, 10-6-14)