Chapter 8
FINANCE AND TAXATION*
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Editor's note: An ordinance adopted July 9, 1991, designated § 8-1 as Art. I and added new Arts. II– IV, §§ 8-2– 8-30. Former § 8-2 levied a special 33-month road tax, approved at referendum Nov. 8, 1988. Former § 8-3, levying an excise tax on public lodgings, derived from a resolution adopted Nov. 13, 1990, has been superseded by the provisions of this chapter, particularly Art. II.
Cross references: Indemnification of members of appointive boards and commissions, § 2-20; finance of recreation system, § 11-2; tax for sewer service in Whitfield Acres Sewerage District, § 14-3.
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Article I. Taxes
Sec. 8-1. Sales and use tax.
Sec. 8-1.1. Timber harvesting tax.
Sec. 8-1.2. Authority to waive or access penalties.
Sec. 8-1.3. Tax executions.
Sec. 8-1.4. Acceptance of credit cards for payment of ad valorem taxes.
Article II. Hotel-Motel Tax Generally
Sec. 8-2. Definitions.
Sec. 8-3. False returns.
Sec. 8-4. General administration.
Sec. 8-5. Records– Required.
Sec. 8-6. Same– Examination.
Sec. 8-7. Reports.
Sec. 8-8. Exemptions.
Sec. 8-9. Imposition and rate.
Sec. 8-10. Collection by operator generally.
Sec. 8-11. Due date.
Sec. 8-12. Collection fee allowed operators.
Article III. Registration and Permit
Sec. 8-13. Required.
Sec. 8-14. Separate places of business.
Sec. 8-15. When completed.
Sec. 8-16. Contents generally.
Sec. 8-17. Signature.
Sec. 8-18. Permit– Issuance.
Sec. 8-19. Same– Contents.
Article IV. Hotel-Motel Tax Collection Procedures
Sec. 8-20. Return.
Sec. 8-21. Recomputation.
Sec. 8-22. Interest on sufficiency.
Sec. 8-23. Notice of deficiency determination– Service.
Sec. 8-24. Same– When mailed.
Sec. 8-25. No return– Estimate of receipt.
Sec. 8-26. Same– Interest.
Sec. 8-27. Action for tax.
Sec. 8-28. Duties of successors or assignees of operator.
Sec. 8-29. Failure to withhold.
Sec. 8-30. Overpayments.
Sec. 8-31. Proceeds of the tax.
ARTICLE I. Sec. 8-1. Sales and use tax.
A combination city-county local sales and use tax is hereby levied by the governing authority of the county.
(Res. of 3-27-79; Ord. of 7-9-91)
State law references: Levy required, O.C.G.A. § 48-8-82.
Sec. 8-1.1. Timber harvesting tax.
(a) The timber harvesting contractor shall give written notification to the office of the tax assessor of the county, within 48 hours after the startup (moving in of equipment or cutting of any trees). Said notice shall be in the following form:
Notification of Harvesting
Harvesting Contractor: ____
Contact Person: ____
Address: ____
City: ____ State: ____ Zip: ____
Telephone Number: ____
Landowner: ____
Location: ____
Beginning Date: ____
Estimated Ending Date: ____
At the completion of harvesting of the timber identified in the above notification form, the contractor shall give oral (phone call sufficient) notification of said completion.
(b) For failure to comply with the above reporting requirements the penalty for first offense shall be a fine of $100.00 and subsequent offenses shall be fines not to exceed $500.00.
(c) This section shall be enforced by the county through the office of the tax commissioner. Citations for violations shall require appearance before the magistrate court of the county.
(Ord. of 2-22-94, §§ 1– 3)
Sec. 8-1.2. Authority to waive or access penalties.
The board of commissioners of the county delegates the authority to the tax commissioner of the county to make the final determination on a case by case basis following sound business guidelines, and that the tax commissioner be vested with the authority to make the final decision as to whether or not to waive or assess penalties on ad valorem taxes.
(Res. of 7-11-95)
Sec. 8-1.3. Tax executions.
(a) Tax executions issuing on the following properties are excluded from sale to third parties:
(1) No tax execution on property on which taxes are less than 121 days past due.
(2) No tax execution on property owned, in whole or in part, by an individual who is 65 years of age or older.
(3) No tax execution on property owned, in whole or in part, by a veteran of the United States Armed Forces.
(4) No tax execution on property owned, in whole or in part, by a disabled person.
(5) No tax execution on property which owned, in whole or in part, by a tax payer who has entered into a written payment agreement with Whitfield County, Georgia for the orderly payment of such taxes.
(b) No tax execution on property shall be sold to third parties for less than full value.
(Res. of 4-29-96)
Sec. 8-1.4. Acceptance of credit cards for payment of ad valorem taxes.
(1) In order to provide for added convenience to the citizens of Whitfield County, to improve cash flows and collections, and for other related purposes, credit cards, charge cards, and debit cards may be accepted for payment of ad valorem taxes, license and registration fees, fines, penalties, and any other charges administered by the tax commissioner;
(2) Such payment by the use of credit cards, charge cards, or debit cards shall in no instance be mandatory upon the payor, but shall in each case be an option for citizens and others transacting business with the tax commissioner;
(3) The tax commissioner is hereby authorized to accept credit cards, charge cards, and debit cards for payment of Whitfield County ad valorem taxes and to establish reasonable or necessary policies, rules, or regulations not in conflict with this section, including, but not limited to, the imposition of a surcharge upon the person making payment by credit cards, charge card, or debit card so as to wholly or partially offset the amount of any discount or administration fee charged to the tax commissioner. This governing authority recognizes that the tax commissioner will implement the necessary policies, rules and regulations which will be approved at a later date. Such approval will not be unreasonably withheld.
(4) The tax commissioner is hereby indemnified for any claims, costs or expenses arising from transactions on behalf of this governing authority.
(Res. of 11-12-01, §§ 1– 4)
ARTICLE II. Sec. 8-2. Definitions.
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: From the 20th day after the close of the monthly period for which the tax is to be computed.
Guest room: A room occupied, or intended, arranged or designed for occupancy, by one or more occupants for the purpose of living quarters or residential use.
Hotel: 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, inn, lodge, tourist camp, tourist cabin, or any other place in which rooms, lodgings or accommodations are furnished for value. It does not include any jail, hospital, asylum, sanitarium, orphanage, prison, detention or other buildings in which human beings are housed and detained under legal restraint. It also does not include any rooms, lodgings or accommodations furnished for more than ten consecutive days, for use as meeting rooms, or furnished to state or local government officials or employees when traveling on official business.
Monthly period: The calendar months of any year.
Occupancy: The use or possession, or the right to the use or possession of any room or apartment in a hotel or the right to use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room.
Occupant: Any person who, for a consideration, uses, possesses or has the right to use or possess any room in a hotel under any lease, concession, permit, right of access, license to use, or other agreement, or otherwise.
Operator: Any person operating a hotel in the unincorporated areas of the county, including but not limited to the owner or proprietor of such premises, lessee, sublessee, lender in possession, licensee or any other person operating such hotel.
Permanent resident: Any occupant as of a given date who has or shall have occupied or has or shall have the right of occupancy of any guest room in a hotel for more than ten consecutive days next preceding such date.
Person: An individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, nonprofit corporation or cooperative nonprofit membership, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit, the plural as well as the singular number, excepting the United States of America, the State of Georgia and any political subdivision of either thereof upon which the county is without power to impose a tax herein provided.
Rent: The consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also the amount for which credit is allowed by the operator to the occupant, without any deduction therefrom whatsoever.
Return: Any return filed or required to be filed as herein provided.
Tax: The tax imposed by this article.
(Ord. of 7-9-91)
Sec. 8-3. False returns.
Any operator or any other person who renders a fraud or fraudulent return under this article shall be deemed guilty of an offense.
(Ord. of 7-9-91)
Sec. 8-4. General administration.
The county clerk shall administer and enforce the provisions of this article for the collection of the tax imposed by this article.
(Ord. of 7-9-91)
Sec. 8-5. Records– Required.
Every operator renting guest rooms in the unincorporated areas of the county to a person shall keep such records, receipts, invoices and other pertinent papers in such form as the county clerk may require.
(Ord. of 7-9-91)
Sec. 8-6. Same– Examination.
The county clerk or any person authorized in writing by the county clerk may examine the books, papers, records, financial reports, equipment and other facilities of any operator renting guest rooms to a person and any operator liable for the tax, in order to verify the accuracy of any return made, or if no return is made by the operator, to ascertain and determine the amount required to be paid.
(Ord. of 7-9-91)
Sec. 8-7. Reports.
To administer the provisions of this article, the county clerk may require the filing of reports by any persons or class of persons having in such person's or persons' possession or custody information relating to rentals of guest rooms which are subject to the tax. The reports shall be filed with the county clerk and shall set forth the rental charged for each occupancy, the date or dates of occupancy, and such other information as the county clerk may require.
(Ord. of 7-9-91)
Sec. 8-8. Exemptions.
No tax shall be imposed under this article upon a permanent resident, for the use of meeting rooms, or for a period of one or more days for use by state or local government officials or employees when traveling on official business.
(Ord. of 7-9-91)
Sec. 8-9. Imposition and rate.
There shall be paid a tax of six percent of the rent for every occupancy of a guest room in a hotel located within the unincorporated areas of the county.
(Ord. of 7-9-91; Res. of 12-20-00; Ord. of 7-11-05, § 1)
Sec. 8-10. Collection by operator generally.
Every operator maintaining a place of business in this county, as provided in section 8-9, in renting guest rooms in the unincorporated areas of the county, not exempted under section 8-8 of this article, shall collect a tax of six percent on the amount of rent from the occupant.
(Ord. of 7-9-91; Ord. of 7-11-05, § 2)
Sec. 8-11. Due date.
(a) All amounts of taxes shall be payable to the county clerk monthly on or before the 20th day of each month next succeeding each respective monthly period as set forth in subsection 8-2(b). Any operator of a licensed hotel in the unincorporated areas of the county who shall fail to collect and pay over to the county the excise tax on rooms, lodgings or accommodations (the hotel-motel tax) provided in this article shall have his business permit for such hotel or motel business expire automatically and without notice upon the occurrence of any of the following:
(1) A delinquency of 20 days in filing any required report under section 8-7; or
(2) A delinquency of 20 days in paying any required excise tax levied under sections 8-9 and 8-10.
(Ord. of 7-9-91)
Sec. 8-12. Collection fee allowed operators.
Operators collecting the tax shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting and payment of the amount due if the amount is not delinquent at the time of payment. The rate of the deductions shall be the same authorized for deductions from state tax under the state sales and use tax as provided in O.C.G.A. § 48-8-50.
(Ord. of 7-9-91)
ARTICLE III. Sec. 8-13. Required.
Every person engaging or about to engage in business as an operator of a hotel in the unincorporated areas of the county shall immediately register and obtain a business permit with the county clerk, on a form provided by the county clerk.
(Ord. of 7-9-91)
Sec. 8-14. Separate places of business.
A separate registration and permit under this division shall be required for each place of business of an operator.
(Ord. of 7-9-91)
Sec. 8-15. When completed.
Persons engaged in the business of operating a hotel must register and obtain a business permit under this division not later than 30 days after the date this article becomes effective [July 9, 1991] and the tax is imposed as set forth in section 8-9; but such privilege of registration and permitting after the imposition of such tax shall not relieve any person from the obligation of payment or collection of the tax on and after the date of imposition thereof, regardless of registration and business permitting.
(Ord. of 7-9-91)
Sec. 8-16. Contents generally.
Registration and permitting under this article shall set forth the name under which a person transacts business or intends to transact business, the location of his place or places of business, and such other information which would allow the hotel to operate as a business in the unincorporated areas of the county and would also facilitate the collection of the tax as the county clerk may require.
(Ord. of 7-9-91)
Sec. 8-17. Signature.
A registration and obtaining of a permit under this article shall be signed by the owner if a natural person; in case of ownership by an association or partnership, by a member or partner; and in the case of ownership by a corporation, by an officer.
(Ord. of 7-9-91)
Sec. 8-18. Permit– Issuance.
The county clerk shall, after a registration under this article, issue with charge of $5.00 a certificate of authority to each operator to operate a hotel within the unincorporated areas of this county and to collect the tax from the occupant.
(Ord. of 7-9-91)
Sec. 8-19. Same– Contents.
Each business permit issued under this article shall state the name and location of the business to which it is applicable.
(Ord. of 7-9-91)
ARTICLE IV. Sec. 8-20. Return.
On or before the 20th day of the month following each monthly period, a return for the preceding monthly period shall be filed with the county clerk showing the gross rent, rent from the permanent residence, taxable rent, amount of tax collected or otherwise due for the related period, and such other information as may be required by the county clerk.
(Ord. of 7-9-91)
Sec. 8-21. Recomputation.
If the county clerk is not satisfied with the return or returns of the tax or the amount of the tax required to be paid to the county by any person, he may compute and determine the amount required to be paid upon the basis of any information within his possession or that may come into his possession. One or more deficiency determinations may be made of the amount due for one or more monthly periods.
(Ord. of 7-9-91)
Sec. 8-22. Interest on sufficiency.
The amount of the deficiency determination shall bear interest at the rate of three-fourths (0.75) of one percent per month, or fraction thereof from the due date of taxes.
(Ord. of 7-9-91)
Sec. 8-23. Notice of deficiency determination– Service.
The county clerk or his designated representatives shall give to the operator written notice of his determination of the amount of the tax. The notice may be served personally or by mail; if by mail, such service shall be addressed to the operator at the address as it appears in the records of the county clerk. Service by mail is complete when delivered by certified mail with a receipt signed by the addressee or when a return receipt is refused by the addressee.
(Ord. of 7-9-91)
Sec. 8-24. Same– When mailed.
Except in the case of failure to make a return, every notice of a deficiency determination under this article 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.
(Ord. of 7-9-91)
Sec. 8-25. No return– Estimate of receipt.
If any person fails to make a return under this article, the county clerk shall make an estimate of the amount of the gross receipts of the person, or as the case may be, of the amount of the total rentals in this county which are subject to the tax. The estimate shall be made for the period or periods in respect to which the person failed to make the return and shall be based upon any information which is or may come into the possession of the county clerk. Written notice shall be given in the manner specified in section 8-23.
(Ord. of 7-9-91)
Sec. 8-26. Same– Interest.
The amount of the tax determination shall bear interest at the rate of three-fourths of one percent per month, or fraction thereof from the 20th day of the month following the monthly period, for which the amount or any portion thereof should have been returned, until the date of repayment.
(Ord. of 7-9-91)
Sec. 8-27. Action for tax.
At any time within three years after any tax or any amount of tax required be collected becomes due and payable and at any time within three years after the delinquency of any tax or any amount of tax required to be collected, the county clerk may bring an action in a court of competent jurisdiction in the name of the county to collect the amount delinquent, together with interest, court costs, attorney's fees and other legal fees incident thereto.
(Ord. of 7-9-91)
Sec. 8-28. Duties of successors or assignees of operator.
If any operator liable for any amount under this article sells out his business or quits the business, his successors or assigns shall withhold sufficient amounts of the purchase price to cover such amount until the former owner produces a receipt from the county clerk showing that he [the clerk] has been paid or a certificate stating that no amount is due.
(Ord. of 7-9-91)
Sec. 8-29. Failure to withhold.
If a purchaser of a business fails to withhold funds 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.
TAXES
HOTEL-MOTEL TAX GENERALLY
REGISTRATION AND PERMIT
HOTEL-MOTEL TAX COLLECTION PROCEDURES