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COruunh CoUNTY (,I:arR{;I I Finance Division June7,2022 Short - Term Vacation Rental Platforms RE: Columbia County Short-Term Rentals Dear Sir or Madam On July 1,2021, changes to the Hotel-Motel fees were amended by the HB3lT legislation and signed into law by Governor Kemp. The result of this legislation expands the definition of "innkeeper" to include "marketplace innkeeper" and imposes the requirement of Short Term Vacation Rental platforms to collect Hotel-Motel Excise Taxes. Columbia county's code of ordinance for Hotel-Motel Tax is as follows "Pursuant to the provisions of O.C.G.A a8-l j-51(a)(3), there is levied and imposed an excise tax at the rate offive percent of the charge to the public for and upon the furnishing for value to the public of any room, lodging or qccommodation furnished by any person within the unincorporated areas of the county, operating a hotel, motel, inn, lodge, tourist camp, tourist cabin or other place in which rooms, lodgings or qccommodations are regularly furnished for value. Such tax shall not include charges for homes, apartments or accommodations furnished for extended occupancy orfor the use of meeting rooms." Interest upon failure to pqt tax. When any innkeeper fails to make any return or to pay the full amount of the tax required by an ordinance authorized by this article, there shall be imposed, in addition to other penalties provided by law, a penalty to be added to the tax in the amount of 5 percent or $5.00, whichever is greater, if the failure is for not more than 30 days and an additional 5 percent or $5.00, whichever is greater,for each additional 30 days orfraction of 30 days duringwhich thefailure continues. Penaltv.for latepaltment. The penaltyfor any singleviolation shall not exceed 25 percent or $25.00 in the aggregate, whichever is greater. Penal1t.for fraud or intent to evade. In the case of a false or fraudulent return or of a failure to Jile a return where willful intent exists to defraud Columbia County of any tax due under an ordinance authorized by this article, a penalty of 50 percent of the tax due shall be assessed. of Pride i\ Counn of lision a Endless 0pporruniries PO. Bor rt)ti a 6.i0 Ronald Reagan l)rivc a o lar: -06-u6tt-.l.Jtt> r [vans. Georgia .i0tl0t) . phone: 106-861t-.].i*- coht tn hiacou n n,ga. gor ---PAGE BREAK--- COLUMBTACOUNTY Attached please find a copy of the form required to submit your 5% excise tax on short-term rentals located in Columbia County. The hotel-motel excise tax payment must be postmarked by the 206 of each month following the month the taxes were collected. Any payments postmarked after the 206 will incur interest and penalties as described above. l'irtince Division Ifyou have any questions, please contact Shannon Powell with the Columbia County Finance Department. Sincerely,L* Leanne C. Reece, CPA Director of Intemal Services A Communin of Pride Counn oI \ision Hndless Opp0rtunities PO. llo\ {qti ()J0 RoniLld Rragto Dri\(, flr: -0(r-lJbti-lJlti . [rans. (;corgia j0tl09 . phone: i06"868-J.]{- ruln.eolunt hiacount\,glr. g(rr