Rule 110-3-3-.01 - Purpose(1) O.C.G.A. 48-13-56 requires each county or municipality imposing a hotel/motel tax, as a condition of continuing its authorization to impose the tax, to file an annual report with the Department of Community Affairs (DCA) specifying the rate of taxation and amounts collected and expended pursuant to the law. It further requires that these reports be filed as specified by rule of DCA.(2) O.C.G.A. 48-13-56.1 creates a Hotel Motel Tax Performance Review Board to conduct, or cause to be conducted, a thorough and complete investigation of complaints with respect to all actions of a county, municipality, or any other entity regarding its expenditure of funds received from a tax under O.C.G.A. 48-13-56 and such county's, municipality's, or other entity's compliance with state law and regulations. It further specifies that the commissioner of community affairs shall promulgate such rules and regulations as may be necessary for the administration of this Code section.(3) The purpose of this rule is to establish the reporting mechanism required by O.C.G.A. 48-13-56 and to establish rules and regulations for the administration of the Hotel Motel Tax Performance Review Board required by O.C.G.A. 48-13-56.1.Ga. Comp. R. & Regs. R. 110-3-3-.01
O.C.G.A Sec. 48-13-50et seq.
Original Rule entitled "Purpose" adopted. F. Dec. 12, 1990; eff. Jan. 1, 1991.Repealed: New Rule of same title adopted. F. Nov. 25, 1991; eff Dec. 15, 1991.Repealed: New Rule of same title adopted. F. Aug. 5, 1996; eff. Aug. 25, 1996.Repealed: New Rule of same title adopted F. Feb. 7, 2005; eff. Feb. 27, 2005.