Chapters:
3.04 Fiscal Provisions Generally
3.08 Purchasing Procedures
3.12 Property Tax
3.16 Lodging Tax
Sections:
3.04.010 Issue of checks—When countersigning required.
All checks issued to meet the city payroll may be signed by the city clerk alone or by the city manager alone; all other checks issued on the city treasury shall be signed by at least two of the following:
A. The city clerk;
B. The city manager or the administrative assistant if one has been appointed by the city manager;
C. The mayor;
D. A member of the city council designated by the governing body at its first regular meeting in January of each year to serve until the next year or until a successor is appointed. The name of the person so appointed and authorized to countersign checks issued on the city treasury shall be spread on the minutes of the first regular meeting of the mayor and council in each year. (Prior code § 2-17)
Sections:
3.08.010 Purchasing policy—When approved required.
3.08.020 Purchasing policy—Emergency purchase defined—Manner of making.
All purchases for the city, including expenditures for maintenance and repairs, shall be made by the city manager on written requisition of the department heads, except as provided in Section 3.08.020. Such purchases and expenditures which do not exceed one thousand dollars ($1,000.00) may be made by the city manager alone, without the approval of the mayor and council, and such purchases and expenditures up to two thousand five hundred dollars ($2,500.00) may be made by the city manager with the approval of the mayor (indicated by his signature on the purchase order or other confirmation) without the approval of the mayor and council. All other purchases and expenditures shall require the approval of the mayor and council, and no purchase or expenditure shall be made unless funds for the same are provided by the budget. (Prior code § 2-18)
A. An emergency purchase or expenditure is one which necessity resulting from accident or unforeseen circumstances, requires the city to make in order to avoid an extreme hardship or an unusually large loss. It must involve uncommon or extraordinary circumstances. It must involve surprise, or be such that the exercise of reasonable prudence would not have previously suggested the wisdom of the purchase or expenditure.
B. In all cases where there is immediate need by any department for an emergency purchase or expenditure, as thus defined in subsection A of this section, the requisition for the same shall be marked “for emergency purposes”; and when a requisition so marked is received by the city manager or city clerk it shall be his duty to give the same his immediate attention.
C. In such an emergency, if the city manager should be absent or disabled, such purchase or expenditure may be made by the city clerk as acting city manager and the same shall be reported to the city manager or to the mayor and council for ratification within twenty-four (24) hours.
D. The provisions of this section shall not alter the limitations set forth in Section 3.08.020 of this chapter except as follows: an emergency purchase of up to five thousand dollars ($5,000.00) may be made by the city manager or by the city clerk in the city manager’s absence or disability as above provided without the approval of the city mayor, but if such purchase or expenditure exceeds five thousand dollars ($5,000.00), the same shall be presented to the mayor or to the mayor and council for ratification within twenty-four (24) hours after such expenditure. (Prior code § 2-19)
Sections:
3.12.010 Annual property tax returns.
3.12.020 Compilation of tax digest.
3.12.030 Property not included in Newton County ad valorem tax information.
3.12.040 Levy of taxes.
3.12.050 Tax notices—Time of payment.
3.12.060 Delinquent taxes—Execution—Interest—Penalties.
All real and personal property within the corporate limits of the city, which is subject to taxation by the city, shall be returned for taxation each year by the owners thereof as of the first day of January in the year in which such returns are made. All such returns shall show the fair market value of the property returned and shall be made under oath and shall be filed between the first day of January and the last day of March of each year. The returns of such property (including automatic returns where there are no changes of status of property) to the tax commissioner of Newton County, Georgia, for Newton County and state of Georgia ad valorem tax purposes shall be deemed to be an adequate return of such property for the city ad valorem tax purposes. (Prior code § 19-1)
The compilation of a tax digest of all real property and personal property within the corporate limits of the city which is subject to taxation by the city, giving the fair market value and forty (40) percent assessed value of all such property for taxation as determined for Newton County and state of Georgia ad valorem tax purposes, shall be prepared by the Newton County tax commissioner, as provided in the contract between the city and Newton County for assessment and collection of city taxes entered into pursuant to the provisions of O.C.G.A. Section 48-5-359.1. (Prior code § 19-2)
A. If any property subject to taxation by the city should not be reflected on information furnished to the city by Newton County, the board of tax assessors shall bring such fact to the attention of the appropriate authorities of Newton County so that such property may be entered on the county tax digest at its fair market value.
B. Any property added to the county tax digest in accordance with the procedures aforesaid shall likewise be added to the city tax digest by the board of tax assessors so that the final tax digest shall include all property subject to taxation by the city. (Prior code § 19-3)
When the board of tax assessors has completed the tax digest for the city as hereinbefore provided, the mayor and council shall proceed to levy sufficient taxes to satisfy all of the city’s obligations on its bonded indebtedness and to produce such additional revenues as may be needed for municipal purposes, subject to the limitations provided by the laws and constitution of this state. All taxes levied by the mayor and council shall be levied on the assessed value of the taxable property of forty (40) percent of the fair market value thereof. (Prior code § 19-4)
A. When the tax levy has thus been completed as aforesaid, the city shall notify the Newton County tax commissioner of same, as provided in the contract between the city and Newton County for assessment and collection of city taxes entered into pursuant to the provisions of O.C.G.A. Section 48-5-359.1.
B. All ad valorem taxes due the city shall be due and payable contemporaneously with Newton County ad valorem taxes (Prior code § 19-5)
A. All taxes not paid on or before the due date provided for at Section 3.12.050(B) of this chapter are delinquent.
B. All delinquent taxes shall be collected by the Newton County tax commissioner, as provided in the contract for assessment and collection of city taxes entered into between the city and Newton County pursuant to the provisions of O.C.G.A. Section 48-5-359.1.
C. The rate of interest and penalty to be imposed on delinquent taxes shall be as provided by the laws of this state. (Prior code § 19-6)
Sections:
3.16.010 Definitions.
3.16.020 Tax rate.
3.16.030 Collection of tax by lodging provider.
3.16.040 Exemptions.
3.16.050 Registration of lodging provider—Form and contents—Execution—Certificate of authority.
3.16.060 Determination generally—Returns—Payments.
3.16.070 Deficiency determinations.
3.16.080 Determination if no return made.
3.16.090 Collection of tax by city.
3.16.100 Administration of ordinance—Recordkeeping.
3.16.110 Proceeds of the tax.
* Prior history: Prior code §§ 19-7—19-11 as amended by Ord. dated 10/1/01 § 27.
The following words, terms and phrases shall, for the purposes of this article and except where the context clearly indicates a different meaning, be defined as follows:
“Due date” means the twentieth day after the close of the monthly period for which the tax is to be computed.
“Estimated tax liability” means the lodging provider’s prospective tax liability based upon the average monthly tax remittance in the prior fiscal year, as adjusted for change in tax rate or substantial change in the lodging provider’s circumstances.
“Folio” means primary documentation produced by a hotel that demonstrates interaction between the lodging provider and the occupant, and which, at a minimum, reflects the name and address given by the occupant, the date(s) of occupancy, the amount of rent charged for each date together with the amounts of applicable excise tax and the method of payment.
“Guest room” means a room, lodging or other accommodation occupied, or intended, arranged, or designed for transient occupancy, by one or more occupants for the purpose of living quarters or residential use.
“Hotel” means any structure or any portion of a structure, including any lodging house, rooming house, dormitory, Turkish bath, bachelor hotel, studio hotel, motel, motor hotel, auto court, truck stop, tourist cabin, lodge, inn, time-share or other condominium, apartment community, public club, or private club, containing guest rooms and which is occupied, or is intended or designed for occupancy, by paying guests, whether rent is paid in money, goods, labor, or otherwise, but not including any hospital, asylum, sanitarium, orphanage, jail, prison, or other building in which human beings are housed for treatment or detained under legal restraint.
“Lodging provider” means any person or entity operating a hotel in the city, and who is subject to the taxation imposed by this article for furnishing for value to the public any rooms, lodgings, or accommodations.
“Monthly period” means the calendar month of any year.
“Occupancy” means the use or possession, or the right to the use or possession of any guest room in a hotel or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of such guest room.
“Occupant” means any person who, for a consideration, uses, possesses, or has the right to use or possess any guest room in a hotel under any lease, concession, permit, right of access, license to use or other agreement.
“Permanent resident” means any occupant who, as of a given date, has or shall have occupied or has or shall have the right of occupancy of any guest room in a hotel for not less than ten (10) consecutive days next preceding such date.
“Rent” means the dollar value of the consideration received or credit extended by the lodging provider for occupancy, without any deduction therefrom whatsoever.
“Tax” means the tax on occupants imposed by this article under the provisions of Title 48, Chapter 13, Article 3, Official Code of Georgia Annotated. (Ord. dated 7/15/02 (part))
There shall be paid for every occupancy of a guest room in a hotel in the city a tax at the rate of five percent of the amount of rent for such occupancy unless an exemption is provided under Section 3.16.040 of this chapter. (Ord. dated 7/15/02 (part))
Every lodging provider renting guest rooms in this city shall collect a tax of five percent on the amount of rent from the occupant, unless an exemption is provided under Section 3.16.040 of this chapter. The lodging provider shall provide a receipt to each occupant, which receipt shall reflect both the amount of rent and the amounts of all applicable taxes. This tax shall be due from the occupant, and shall be collected by the lodging provider at the same time that the rent is collected. The lodging provider shall be liable to the city for the amount of any tax due under this article that he fails to collect and shall remit to the city the amount of any tax collected under this article in excess of that which is due the city. (Ord. dated 7/15/02 (part))
No tax shall be collected from an occupant after he becomes a permanent resident; or from an occupant who certifies in writing that he is staying in such accommodations as a result of his residence having been destroyed by fire or other casualty; or from the United States of America or the state of Georgia or any instrumentality of either; or from any official or employee of the state of Georgia, its units of local government or any other instrumentality of the state of Georgia when traveling on official business and presenting written substantiation thereof or paying by state of Georgia or Georgia local government credit or debit card; or from a foreign diplomat exempted by treaty or consular convention, when presenting substantiation issued by the United States Department of State. Occupancy provided without charge in money or otherwise is exempt from this tax. (Ord. dated 7/15/02 (part))
Every person or entity engaging or about to engage in business as a lodging provider in this city shall immediately register with the city clerk on a form provided by such official not later than thirty (30) days after the effective date of the ordinance codified in this chapter. Such registration shall set forth the name under which such person or entity transacts business or intends to transact business, the location of such place(s) of business and such other information which would facilitate the administration of the tax imposed hereunder as prescribed by the city clerk. The registration shall be signed by a duly authorized representative of the owner. The city clerk shall, after such registration, issue without charge a certificate of authority to each lodging provider to collect the tax from occupants. A separate registration shall be required for each place of business of a lodging provider. Each certificate shall state the name and location of the place of business to which it is applicable. (Ord. dated 7/15/02 (part))
A. Due Date of Taxes. All amounts of tax shall be due and payable to the city monthly on or before the twentieth day of the month next succeeding the applicable monthly period. Any tax remaining unpaid after that day shall become delinquent.
B. Penalty and Interest for Failure to Pay Tax by Due Date. A lodging provider who fails to make any return or to pay the amount of tax as prescribed, shall be assessed a penalty to be added to the tax in the amount of five percent of the tax due or five dollars, whichever is greater, if the delinquency period is one month or less; and an additional five percent or five dollars, whichever is greater, for each additional month or fraction thereof in which such delinquency shall continue; provided, however, that the aggregate penalty for any single delinquency shall not exceed twenty-five percent (25%) of the tax due or twenty-five dollars ($25.00), whichever is greater. Additionally, delinquent amounts shall bear interest at the rate of one percent per month, or fraction thereof, until paid.
C. Acceptance of Delinquent Return and Remittance Without Imposing Penalty and Interest. If the failure to make any return or to pay the amount of tax by the due date results from providential cause shown to the satisfaction of the city clerk by affidavit attached to the return, and remittance is made within ten (10) days of the due date, such return may be accepted exclusive of penalty and interest.
D. Penalty for Fraud. In the case of a false or fraudulent return, or of failure to file a return where willful intent exists to defraud the city of any tax due, a penalty of fifty percent (50%) shall be assessed.
E. Authority to Waive Interest and Penalties. The city council may waive the collection of any interest, in whole or in part, due the city on any unpaid tax whenever or to the extent that it determines that the delay in payment of the tax was attributable to the action or inaction of the city. The city council may waive, in whole or in part, the collection of any amount due the city as a penalty under the provisions of this article whenever and to the extent that it determines that the default giving rise to the penalty was due to reasonable cause and not due to willful neglect or disregard of the law.
F. Return; Remittance; Time of filing; Estimated tax.
On or before the twentieth day of the month succeeding each monthly period, a return for the preceding monthly period together with appropriate remittance shall be filed with the city clerk. The return shall report the gross rent, taxable rent, exempt rent, amount of tax collected or otherwise due for the period, and such other information as may be required by the city clerk. However, if the estimated tax liability for any monthly period shall exceed two thousand five hundred dollars ($2,500.00) for a lodging provider who, in the prior fiscal year remitted tax greater than two thousand five hundred dollars ($2,500.00) in any three consecutive months, such lodging provider shall file an estimated return and remit not less than fifty percent (50%) of the estimated tax liability for the monthly period by the twentieth day of that same monthly period. The amount of tax so remitted shall be credited against the amount to be due with the regular return for the monthly period to be filed on the twentieth day of the twentieth day of the next succeeding month.
G. Extension of Time of Filing; Requirements; Remittance; Penalty and Interest.
The city council may, for good cause shown, extend the time for making returns required by this article for not longer than thirty (30) days. No extension shall be valid unless granted in writing upon written application of the lodging provider. Such grant may not be applicable for longer period than twelve (12) consecutive months. A lodging provider granted an extension shall remit tax equaling not less than one hundred percent (100%) of the tax paid for the corresponding period of the next preceding year; such remittance shall be made on or before the date the tax would otherwise come due without the grant of extension. No penalty or interest be charged during the first ten (10) days of the extension period. Thereafter, interest shall be collected on the unpaid balance at the rate of one percent per month.
H. Collection Fee Allowed Lodging Providers. Lodging providers collecting the tax shall be allowed three percent of the tax due and accounted for as a collection fee in the form of a deduction in paying the amount due, if the amount is not delinquent at the time of payment. (Ord. dated 7/15/02 (part))
A. Recomputation of Tax; Authority to Make; Basis of Recomputation. If the city clerk is not satisfied with the return or returns of the tax or the amount of the tax required to be paid to the city by any lodging provider, he may compute and determine the amount required to be paid for any monthly period on the basis of any information within his possession or that may come into his possession.
B. Notice of Determination. The city clerk shall give to the lodging provider written notice of his determination. The notice may be served personally or by mail; if by mail, such service shall be addressed to the lodging provider at his address as it appears in the records of the city. Service by mail is complete when delivered by certified mail with a receipt signed by the addressee, or when made by statutory overnight delivery.
C. Time Within Which Notice of Deficiency Determination to be Mailed. Except in cases of failure to make a return or of fraud every notice of deficiency determination shall be mailed within three years after the twentieth day of the calendar month following the monthly period for which the amount is proposed to be determined, or within three years after the return is filed, whichever period should last expire.
D. Appeal or Protest of Deficiency Determination. The procedure for contesting a deficiency determination shall be as provided by O.C.G.A. § 48-5-380. (Ord. dated 7/15/02 (part))
A. Estimate of Gross Receipts. If any lodging provider fails to make a return, the city clerk shall make an estimate of the amount of the lodging provider’s total rentals in this city which are subject to the tax. The estimate shall be made for the period or periods in respect to which the lodging provider failed to make the return and shall be based upon any information which is or may come into the possession of the city clerk. Written notice of such estimate shall be given in the manner prescribed in Section 3.16.070(B) of this chapter. (Ord. dated 7/15/02 (part))
A. Execution for Collection of Tax. The city may enforce the collection of any amount due under this article by execution issued by the city clerk against the lodging provider who owes the tax. The execution may be levied on the real property of the lodging provider and sold at public auction as provided in O.C.G.A. § 48-5-359.
B. Lodging Provider Selling or Quitting Business. If any lodging provider liable for payment of taxes under this article sells or closes his business he shall make a final return and remittance of the tax due under this article within fifteen days after the date of sale or closing.
C. Duty of Successors or Assignees of Lodging Provider to Withhold Tax From Purchase Money. If any lodging provider liable for any amount of tax, interest or penalty under this article sells the business, his successors or assigns shall withhold sufficiently from the purchase price to cover such amount until the lodging provider produces either a receipt from the city clerk reflecting full payment or a certificate stating that no amount is due.
D. Liability for Failure to Withhold. If the purchaser of a business fails to withhold from the purchase price as required, he shall be personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price of the business.
E. Credit for Tax, Penalty or Interest Paid More Than Once or Erroneously or Illegally Collected. Whenever the amount of any tax, penalty or interest has been overpaid, said amount may be refunded by the city. If the lodging provider determines that he has overpaid such amount and such overpayment has not been determined by the city clerk, the lodging provider shall have three years from the date of payment within which to file a claim for refund in writing stating the specific ground upon which the claim is founded. The claimant may request a hearing before the city council, at which the claim and any other information available will be considered. The city council shall approve or disapprove the claim, and notify the claimant of its action. (Ord. dated 7/15/02 (part))
A. Authority of City Clerk. The city clerk shall administer and enforce the provisions of this ordinance for the collection of the tax.
B. Records Required from Lodging Providers. Every lodging provider renting guest rooms in the city shall preserve, for a minimum of three years, all folios, receipts, certificates of exemption and such other documents as the city clerk may prescribe, and in such form as he may require. Such records shall at all times be available for examination by representatives of the city.
C. Application for Sales Tax Audit Reports. Each year, in the month of January, the city clerk shall request in writing from the Georgia Commissioner of Revenue any reports of sales tax audits conducted of hotels in the city during the preceding calendar year.
D. Examination of Records; Audits. The city clerk or any person authorized in writing by him may examine the books, papers, records, financial reports, equipment and other facilities of any lodging provider in order to verify the accuracy of any return made, or, if no return is made by the lodging provider, to ascertain and determine the amount required to be paid.
E. Authority to Require Reports; Contents. In administration of the provisions of this article, the city clerk may require the filing of reports by any person or class of persons having in their possession or custody information relating to the rental of guest rooms which are subject to the tax. Such reports shall be filed with the city clerk and shall set forth the rental charged for each occupancy, the date(s) of occupancy, the basis for any exemption and any other information as the city clerk may prescribe. (Ord. dated 7/15/02 (part))
The proceeds from collection of the tax shall be expended for the purposes set forth in O.C.G.A. Section 48-13-51(a)(3). (Ord. dated 5/16/05)