A RESOLUTION
No.
WHEREAS, in 2004, the Georgia General Assembly adopted O.C.G.A. Section 48-8-96
which provides for a 2 percent Local Option Sales Tax (LOST) in consolidated
governments which use a base year frozen homestead assessment;
WHEREAS, O.C.G.A. 48-8-96(h)(1), as adopted in 2004, provided as follows: ?In
the case of increase from 1 percent to 2 percent, the amount in excess of the
initial 1 percent sales and use tax shall not apply to the furnishing for value
to the public of any room or rooms, lodgings or accommodations which are
subject to taxation under Article 3 of Chapter 13 of this title or to the sale
of motor vehicles.?;
WHEREAS, in July, 2008, voters approved a referendum to increase the LOST in
Columbus, Georgia from 1 percent to 2 percent based upon these existing
exemptions;
WHEREAS, in 2010, the Georgia General Assembly removed the exemption for hotel
rooms and O.C.G.A. 48-8-96(h)(1) now reads as follows: ?In the case of
increase from 1 percent to 2 percent, the amount in excess of the initial 1
percent sales and use tax shall not apply to the sale of motor vehicles.?;
WHEREAS, this Council desires that the 2010 amendment to O.C.G.A. 48-8-96(h)(1)
by the Georgia General Assembly only apply to referenda held after January 1,
2011, thereby leaving the original two exemptions in place in Columbus, Georgia.
NOW, THEREFORE, THE COUNCIL OF COLUMBUS, GEORGIA HEREBY RESOLVES:
We hereby respectfully request that the local delegation to the Georgia General
Assembly introduce legislation to amend O.C.G.A. 48-8-96(h)(1) so that it only
applies to LOST referenda held after January 1, 2011, thereby leaving the
original two exemptions contained in the 2004 legislation in place in Columbus,
Georgia. Let a copy of this resolution be forwarded by the Clerk of Council to
each member of the local delegation to the Georgia General Assembly.
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Introduced at a regular meeting of the Council of Columbus, Georgia held on the
11th day of January, 2011, and adopted at said meeting by the affirmative vote
of ______ members of Council.
Councilor Allen voting________________.
Councilor Baker voting________________.
Councilor Barnes voting_______________.
Councilor Davis voting________________.
Councilor Henderson voting____________.
Councilor Huff voting_________________.
Councilor McDaniel voting_____________.
Councilor Pugh voting_________________.
Councilor Thomas voting_______________.
Councilor Woodson voting______________.
______________________________ _____________________________
TINY B. WASHINGTON TERESA PIKE TOMLINSON
CLERK MAYOR
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