ORDINANCE NO. AN ORDINANCE OF THE CITY OF HAPEVILLE TO AMEND CERTAIN SECTIONS OF PART II OF THE CODE OF ORDINANCES, CHAPTER 17 FINANCE AND TAXATION,

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1 STATE OF GEORGIA CITY OF HAPEVILLE COUNTY OF FULTON ORDINANCE NO. AN ORDINANCE OF THE CITY OF HAPEVILLE TO AMEND CERTAIN SECTIONS OF PART II OF THE CODE OF ORDINANCES, CHAPTER 17 FINANCE AND TAXATION, ARTICLE 7 HOTEL OCCUPANCY TAX TO CHANGE THE AUTHORIZATION BY WHICH THE HOTEL/MOTEL TAX IS COLLECTED PURSUANT TO TITLE 48, CHAPTER 13, ARTICLE 3, SECTION 51(b) OF THE OFFICIAL CODE OF GEORGIA ANNOTATED; TO PROVIDE FOR INCREASE IN THE HOTEL/MOTEL TAX TO EIGHT (8) PERCENT; TO PROVIDE FOR AN EFFECTIVE DATE; REPEAL CONFLICTING ORDINANCES; AND FOR OTHER PURPOSES. WHEREAS, the governing authority of the City of Hapeville (hereinafter City ) is the Mayor and City Council, and WHEREAS, the City currently imposes a seven (7) percent (%) Hotel/Motel tax on all occupied rooms within the City, and WHEREAS, the City currently has a contract with ATL Airport District to provide Destination Marketing Organization services for and within the City; and WHEREAS, on January 23, 2018, the Mayor and Council passed City Resolution, which hereby requested the State Legislative Delegation of Fulton County seek a local legislative act authorizing the City to increase its Hotel/Motel tax from the existing seven (7) percent (%) to eight (8) percent (%), identified the projects or tourism product development purposes, and specified the allocation of proceeds; and

2 WHEREAS, the Fulton Delegation introduced, the Georgia General Assembly passed, and on May 3, 2018 the Governor of Georgia signed into law Senate Bill 412, a local act, authorizing the City to begin collecting the Hotel/Motel tax under Title 48, Chapter 13, Article 3, Section 51(b) of the Official Code of Georgia Annotated, and to expend revenues generated by the Hotel/Motel tax for the purposes described in O.C.G.A (b); and WHEREAS, Senate Bill 412, has also authorized the City increase their Hotel/Motel Tax not to exceed 8%, and WHEREAS, the Mayor and City Council find that the City would benefit from collecting the Hotel/Motel tax under O.C.G.A (b), as well as the imposition and increase of the current tax rate to eight (8) percent (%) tax by providing additional revenues for the promotion of travel and tourism and the development of destinations for visitors in the City of Hapeville, and WHEREAS, the Mayor and Council of the City find it desirable and in the interest of the public health, safety and general welfare of its citizenry to amend its ordinances accordingly. NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL IN REGULAR SESSION THAT, and by the authority thereof: Section 1. That Part II of the City of Hapeville Code Ordinances, Chapter 17, Finance and Taxation, Article 7 Hotel Occupancy Tax, Section Definitions, is hereby amended by adding the following at the end of the aforementioned Section: Tourism Product Development. The expenditure of funds for the creation or expansion of physical attractions which are available and open to the public and which improve destination appeal to visitors, support visitors' experience, and are

3 used by visitors. Such expenditures may include capital costs and operating expenses. Tourism product development may include: (A) Lodging for the public for no longer than 30 consecutive days to the same customer; (B) Overnight or short-term sites for recreational vehicles, trailers, campers, or tents; (C) Meeting, convention, exhibit, and public assembly facilities; (D) Sports stadiums, arenas, and complexes; (E) Golf courses associated with a resort development that are open to the general public on a contract or fee basis; (F) Racing facilities, including dragstrips, motorcycle racetracks, and auto or stock car racetracks or speedways; (G) Amusement centers, amusement parks, theme parks, or amusement piers; (H) Hunting preserves, trapping preserves, or fishing preserves or lakes; (I) Visitor information and welcome centers; (J) Wayfinding signage; (K) Permanent, nonmigrating carnivals or fairs; (L) Airplanes, helicopters, buses, vans, or boats for excursions or sightseeing; (M) Boat rentals, boat party fishing services, rowboat or canoe rentals, horse shows, natural wonder attractions, picnic grounds, river-rafting services, scenic railroads for amusement, aerial tramways, rodeos, water slides, or wave pools; (N) Museums, planetariums, art galleries, botanical gardens, aquariums, or zoological gardens; (0) Parks, trails, and other recreational facilities; or (P) Performing arts facilities, and any other purposes allowed pursuant to O.C.G.A (6)) Section 2. That Part II of the City of Hapeville Code Ordinances, Chapter 17, Finance and Taxation, Article 7 Hotel Occupancy Tax, Section Tax rate, is hereby amended by

4 deleting the current provisions of Section in its entirety and substituted in lieu thereof the following: Sec Tax rate. (a) Tax Rate. There is hereby set and levied on the occupant of a guest room of any hotel/motel/cabin/residence/lodge located within the special district a tax in the amount of eight (8) percent (%) of the gross rent for such occupancy. (b) Effective Date. This Ordinance shall take effect on the 1 st day of July, (c) Use of Revenue. The proceeds of this tax shall be used in accordance with O.C.G.A (b)(5) and O.C.G.A (b)(6), with proceeds to be collected and used for the following statutory purposes: (1). The first five (5) percent (%) shall be collected and allocated towards any and all uses permitted under O.C.G.A (a)(3). Of that five (5) percent (%), the first three (3) percent (%) shall be allocated and used in the City s General Revenue Fund. The remaining two (2) percent (%) shall be allocated expended for purposes of promoting and marketing tourism conventions and trade shows through a contract with one or more Destination Marketing Organizations ( DMOs ) as defined by O.C.G.A (1). (2) Of the remaining three (3) percent (%), no less than one and one-half (1½) percent (%) shall be collected and allocated towards tourism, convention(s), and tradeshow(s) promotion and marketing activities by one or more of the aforementioned DMOs contracted with the City.

5 (3) Proceeds from no less than the final one and one-half (1½) percent (%) shall be collected and allocated towards activities of tourism product development as defined in O.C.G.A (6). Section 3. That Part II of the City of Hapeville Code of Ordinances, Chapter 17, Finance and Taxation, Article 7 Hotel Occupancy Tax, Section Collection of tax by lodging provider, is hereby amended by deleting current provisions or Section as struck below and substituting in lieu thereof the following: Sec Collection of tax by lodging provider. Every lodging provider furnishing guest rooms in a hotel in the city shall collect a tax of seven eight percent on the amount of rent from the occupant unless an exception is provided under section The lodging provider shall provide a receipt to each occupant, which receipt shall reflect both the amount of rent and the amounts of this and other tax applicable. 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 full amount received or collected as tax, whether collected appropriately or inappropriately; and for any amount of tax that should have been collected, but was not. All remaining portions and content of Section shall remain unchanged and not otherwise amended. Section 4. That Part II of the City of Hapeville Code Ordinances, Chapter 17, Finance and Taxation, Article 7 Hotel Occupancy Tax, Section Exemptions, is hereby amended

6 by deleting the current provisions of Section in its entirety and substituted in lieu thereof the following: Sec Exceptions. In accordance with O.C.G.A (h), the tax imposed by this ordinance shall not apply to the following charges: (a) (b) (c) Charges made for any rooms, lodgings, or accommodations provided to any persons who certify that they are staying in such room, lodging, or accommodation as a result of the destruction of their home or residence by fire or other casualty; The use of meeting rooms and other such facilities or any rooms, lodgings, or accommodations provided without charge; Any rooms, lodgings, or accommodations furnished for a period of one or more days for use by Georgia state or local governmental officials or employees when traveling on official business. Notwithstanding the availability of any other means of identifying the person as a state or local government official or employee, whenever a person pays for any rooms, lodgings, or accommodations with a state or local government credit or debit card, such rooms, lodgings, or accommodations shall be deemed to have been furnished for use by a Georgia state or local government official or employee traveling on official business for purposes of the exemption provided by this paragraph. For purpose of the exemption provided under this paragraph, a local government official or employee shall include

7 (d) officials or employees of counties, municipalities, consolidated governments, or county or independent school districts; or Charges made for continuous use of any rooms, lodgings, or accommodations after the first 30 days of continuous occupancy pursuant to O.C.G.A (h) Section 5. The preamble of this Ordinance shall be considered to be and is hereby incorporated by reference as if fully set out herein. Section 6. (a) It is hereby declared to be the intention of the Mayor and Council that all sections, paragraphs, sentences, clauses and phrases of this Ordinance are or were, upon their enactment, believed by the Mayor and Council to be fully valid, enforceable and constitutional. (b) It is hereby declared to be the intention of the Mayor and Council that, to the greatest extent allowed by law, each and every section, paragraph, sentence, clause or phrase of this Ordinance is severable from every other section, paragraph, sentence, clause or phrase of this Ordinance. It is hereby further declared to be the intention of the Mayor and Council that, to the greatest extent allowed by law, no section, paragraph, sentence, clause or phrase of this Ordinance is mutually dependent upon any other section, paragraph, sentence, clause or phrase of this Ordinance. (c) In the event that any phrase, clause, sentence, paragraph or section of this Ordinance shall, for any reason whatsoever, be declared invalid, unconstitutional or otherwise unenforceable by the valid judgment or decree of any court of competent jurisdiction, it is the express intent of the Mayor and Council that such invalidity, unconstitutionality or unenforceability shall, to the greatest extent allowed by law, not render invalid, unconstitutional or otherwise unenforceable any

8 of the remaining phrases, clauses, sentences, paragraphs or sections of the Ordinance and that, to the greatest extent allowed by law, all remaining phrases, clauses, sentences, paragraphs and sections of the Ordinance shall remain valid, constitutional, enforceable, and of full force and effect. Section 7. All resolutions and parts of resolutions in conflict herewith are hereby expressly repealed. Section 8. The effective date of this Resolution shall be the date of adoption unless otherwise specified herein (SIGNATURES LOCATED ON FOLLOWING PAGE) 173

9 174 SO RESOLVED this day of, CITY OF HAPEVILLE, GEORGIA ALAN HALLMAN, Mayor 180 ATTEST: CITY CLERK APPROVED AS TO FORM: CITY ATTORNEY