2021 Revenue Ordinance
As Proposed on December 5, 2019
ii
Revenue Ordinance of 2021
to
Levy Taxes and Fees and Raise Revenue
For the
City of Savannah
Georgia
- As adopted on
- December 18, 2020
Published by
City of Savannah
Revenue Department Post Office Box 1228
Savannah, GA 31402-1228
CITY OF SAVANNAH
2021 CITY COUNCIL
Mayor Van R. Johnson, II
Post 1 At-Large
Kesha Gibson-Carter
District 1
Post 2 At-Large
Alicia Miller Blakely
District 2
Bernetta B. Lanier
District 3
Detric Leggett
District 4
Linda Wilder-Bryan
District 5
Nick Palumbo
District 6
- Dr. Estella Edwards Shabazz
- Kurtis Purtee
Revenue Ordinance Compiled By
Revenue Director/City Treasurer
Utility Billing Manager
Ashley L. Simpson Nicole Brantley
- Joel Paulk
- Treasury Manager
Business Tax & Alcohol License Manager
Revenue Special Projects Coordinator
Judee Jones Saja Aures
Table of Contents
Revenue Ordinance of 2021....................................................................................................................... 1 ARTICLE A. GENERAL ...............................................................................................................................1
Section 1. SCOPE; TAXES AND FEES....................................................................................................1 Section 2. DEFINITIONS...........................................................................................................................1 Section 3. JANUARY 1 GOVERNS FOR YEAR .......................................................................................2 Section 4. PAYMENT REQUIREMENTS..................................................................................................2 Section 5. DELINQUENCY FEES.............................................................................................................2 Section 6. SPECIFIC PROVISIONS OF ORDINANCE GOVERN............................................................2
ARTICLE B. PROPERTY TAXES................................................................................................................3
Section 1. LEVY OF TAX ..........................................................................................................................3 Section 2. ASSESSMENT OF PROPERTY..............................................................................................3 Section 3. EXEMPTIONS..........................................................................................................................3 Section 4. TAX RATE................................................................................................................................5 Section 5. PAYMENT DUE DATES ..........................................................................................................6 Section 6. PENALTY FOR DELINQUENT PAYMENT..............................................................................6 Section 7. RETURN TO COUNTY ASSESSOR REQUIRED ...................................................................6 Section 8. PUBLIC UTILITY PROPERTY TAX .........................................................................................6 Section 9. INDUSTRIAL AREA PROPERTY TAX ....................................................................................7 Section 10. EXECUTION AND SALE OF PROPERTY UNDER CERTAIN CONDITIONS......................7 Section 11. WATER TRANSPORTATION DISTRICT TAX ......................................................................7
ARTICLE C. SALES AND USE TAX ...........................................................................................................8
Section 1. LEVY OF TAX ..........................................................................................................................8 Section 2. TAX RATE AND BASE.............................................................................................................8 Section 3. COLLECTION AND DISTRIBUTION OF TAX .........................................................................8 Section 4. COLLECTION FEES ................................................................................................................8
ARTICLE D. ALCOHOLIC BEVERAGE EXCISE TAX................................................................................9
Section 1. LEVY OF TAX ..........................................................................................................................9 Section 2. MALT BEVERAGES.................................................................................................................9 Section 3. LIQUOR....................................................................................................................................9 Section 4. WINE ......................................................................................................................................10 Section 5. RETURNS AND PAYMENT OF TAX BY WHOLESALER.....................................................10 Section 6. SALE TO LICENSED DEALERS ONLY ................................................................................10 Section 7. PENALTIES............................................................................................................................10 Section 8. CONDITION FOR DOING BUSINESS...................................................................................11 Section 9. CITY EXAMINATION OF RECORDS AUTHORIZED............................................................11 Section 10. U. S. MILITARY RESERVATIONS EXEMPT FROM TAX...................................................11
ARTICLE E. HOTEL/MOTEL TAX.............................................................................................................12
Section 1. LEVY OF TAX ........................................................................................................................12 Section 2. RATE......................................................................................................................................13 Section 3. RETURN; PAYMENT OF TAX...............................................................................................13 Section 4. COLLECTION FEE.................................................................................................................13 Section 5. PENALTIES............................................................................................................................13 Section 6. EXECUTION AND FI FA........................................................................................................14 Section 7. CONDITION FOR DOING BUSINESS...................................................................................14 Section 8. CITY EXAMINATION OF RECORDS AUTHORIZED............................................................14 Section 9. USE OF TAX PROCEEDS....................................................................................................14
ARTICLE F. EXCISE TAX ON RENTAL MOTOR VEHICLES ..................................................................15
Section 1. LEVY OF TAX ........................................................................................................................15 Section 2. RATE......................................................................................................................................15 Section 3. DEFINITIONS.........................................................................................................................15 Section 4. CUSTOMER LIABLE FOR PAYMENT OF TAX ....................................................................16 Section 5. RETURN; PAYMENT OF TAX...............................................................................................16 Section 6. COLLECTION FEE ...............................................................................................................16 Section 7. PENALTIES............................................................................................................................16 Section 8. EXECUTION AND FI FA........................................................................................................17 Section 9. CONDITION FOR DOING BUSINESS...................................................................................17 Section 10. CITY EXAMINATION OF RECORDS AUTHORIZED..........................................................17 Section 11. USE OF TAX PROCEEDS...................................................................................................17 Section 12. ANNUAL AUDIT REQUIREMENT .......................................................................................18 Section 13. TERMINATION OF AUTHORITY TO LEVY THE TAX ........................................................18
ARTICLE G. TAX ON INSURANCE PREMIUMS ......................................................................................19
Section 1. PREMIUM TAX ON LIFE INSURERS....................................................................................19 Section 2. PREMIUM TAX ON ALL OTHER INSURERS .......................................................................19 Section 3. ADMINISTRATIVE PROVISION ............................................................................................19
ARTICLE H. FRANCHISE TAX ON PUBLIC UTILITIES...........................................................................20
Section 1. ELECTRIC FRANCHISE FEE................................................................................................20 Section 2. GAS FRANCHISE FEE..........................................................................................................20 Section 3. CABLE TELEVISION FRANCHISE FEE ...............................................................................20 Section 4. TELECOMMUNICATIONS FRANCHISE FEE.......................................................................20 Section 5. TELEPHONE FRANCHISE FEE............................................................................................20 Section 6. LONG-DISTANCE TELEPHONE FRANCHISE FEE.............................................................21
ARTICLE I. E-911 EMERGENCY TELEPHONE SERVICE FEE...............................................................22
Section 1. LEVY OF FEE ........................................................................................................................22 Section 2. RATE......................................................................................................................................22 Section 3. COLLECTION OF FEE ..........................................................................................................22 Section 4. REMITTANCE TO STATE OF GEORGIA DEPARTMENT OF REVENUE...........................22 Section 5. ADMINISTRATIVE FEE .........................................................................................................22 Section 6. EXEMPTION FROM FEE.......................................................................................................23 Section 7. CONDITIONS AND USE OF REVENUES.............................................................................23 Section 8. ADMINISTRATIVE PROVISION ............................................................................................23 Section 9. PREPAID WIRELESS SERVICE FEE ...................................................................................24
ARTICLE J. PARKING FEES.....................................................................................................................25