<p><strong>2021 Revenue Ordinance </strong></p><p>As Proposed on December 5, 2019 </p><p>ii </p><p><strong>Revenue Ordinance of 2021 </strong></p><p><strong>to </strong></p><p><strong>Levy Taxes and Fees and Raise Revenue </strong></p><p><strong>For the </strong></p><p><strong>City of Savannah </strong><br><strong>Georgia </strong></p><p></p><ul style="display: flex;"><li style="flex:1"><strong>As adopted on </strong></li><li style="flex:1"><strong>December 18, 2020 </strong></li></ul><p></p><p><strong>Published by </strong><br><strong>City of Savannah </strong><br><strong>Revenue Department Post Office Box 1228 </strong><br><strong>Savannah, GA 31402-1228 </strong></p><p><strong>CITY OF SAVANNAH </strong><br><strong>2021 CITY COUNCIL </strong></p><p><strong>Mayor Van R. Johnson, II </strong></p><p><strong>Post 1 At-Large </strong></p><p>Kesha Gibson-Carter </p><p><strong>District 1 </strong><br><strong>Post 2 At-Large </strong></p><p>Alicia Miller Blakely </p><p><strong>District 2 </strong></p><p>Bernetta B. Lanier </p><p><strong>District 3 </strong></p><p>Detric Leggett </p><p><strong>District 4 </strong></p><p>Linda Wilder-Bryan </p><p><strong>District 5 </strong></p><p>Nick Palumbo </p><p><strong>District 6 </strong></p><p></p><ul style="display: flex;"><li style="flex:1">Dr. Estella Edwards Shabazz </li><li style="flex:1">Kurtis Purtee </li></ul><p></p><p><strong>Revenue Ordinance Compiled By </strong></p><p>Revenue Director/City Treasurer <br>Utility Billing Manager <br>Ashley L. Simpson Nicole Brantley </p><ul style="display: flex;"><li style="flex:1">Joel Paulk </li><li style="flex:1">Treasury Manager </li></ul><p>Business Tax &amp; Alcohol License Manager <br>Revenue Special Projects Coordinator <br>Judee Jones Saja Aures </p><p><strong>Table of Contents </strong></p><p><strong>Revenue Ordinance of 2021....................................................................................................................... 1 </strong><a href="#11_0"><strong>ARTICLE A. GENERAL ..............................................................................................................................</strong></a><a href="#11_0"><strong>.</strong></a><a href="#11_0"><strong>1 </strong></a></p><p><a href="#11_1"><em>Section 1. SCOPE; TAXES AND FEE</em></a><a href="#11_1"><em>S</em></a><a href="#11_1"><em>.</em></a><a href="#11_1"><em>..................................................................................................</em></a><a href="#11_1"><em>.</em></a><a href="#11_1"><em>1 </em></a><a href="#11_2"><em>Section 2. DEFINITIONS..........................................................................................................................</em></a><a href="#11_2"><em>.</em></a><a href="#11_2"><em>1 </em></a><a href="#12_0"><em>Section 3. JANUARY 1 GOVERNS FOR YEAR ......................................................................................</em></a><a href="#12_0"><em>.</em></a><a href="#12_0"><em>2 </em></a><a href="#12_1"><em>Section 4. PAYMENT REQUIREMENT</em></a><a href="#12_1"><em>S</em></a><a href="#12_1"><em>.</em></a><a href="#12_1"><em>................................................................................................</em></a><a href="#12_1"><em>.</em></a><a href="#12_1"><em>2 </em></a><a href="#12_2"><em>Section 5. DELINQUENCY FEE</em></a><a href="#12_2"><em>S</em></a><a href="#12_2"><em>.</em></a><a href="#12_2"><em>...........................................................................................................</em></a><a href="#12_2"><em>.</em></a><a href="#12_2"><em>2 </em></a><a href="#12_3"><em>Section 6. SPECIFIC PROVISIONS OF ORDINANCE GOVER</em></a><a href="#12_3"><em>N</em></a><a href="#12_3"><em>.</em></a><a href="#12_3"><em>..........................................................</em></a><a href="#12_3"><em>.</em></a><a href="#12_3"><em>2 </em></a></p><p><a href="#13_0"><strong>ARTICLE B. PROPERTY TAXE</strong></a><a href="#13_0"><strong>S</strong></a><a href="#13_0"><strong>.</strong></a><a href="#13_0"><strong>..............................................................................................................</strong></a><a href="#13_0"><strong>.</strong></a><a href="#13_0"><strong>3 </strong></a></p><p><a href="#13_1"><em>Section 1. LEVY OF TAX .........................................................................................................................</em></a><a href="#13_1"><em>.</em></a><a href="#13_1"><em>3 </em></a><a href="#13_2"><em>Section 2. ASSESSMENT OF PROPERT</em></a><a href="#13_2"><em>Y</em></a><a href="#13_2"><em>.</em></a><a href="#13_2"><em>............................................................................................</em></a><a href="#13_2"><em>.</em></a><a href="#13_2"><em>3 </em></a><a href="#13_3"><em>Section 3. EXEMPTION</em></a><a href="#13_3"><em>S</em></a><a href="#13_3"><em>.</em></a><a href="#13_3"><em>........................................................................................................................</em></a><a href="#13_3"><em>.</em></a><a href="#13_3"><em>3 </em></a><a href="#15_0"><em>Section 4. TAX RAT</em></a><a href="#15_0"><em>E</em></a><a href="#15_0"><em>.</em></a><a href="#15_0"><em>..............................................................................................................................</em></a><a href="#15_0"><em>.</em></a><a href="#15_0"><em>5 </em></a><a href="#16_0"><em>Section 5. PAYMENT DUE DATES .........................................................................................................</em></a><a href="#16_0"><em>.</em></a><a href="#16_0"><em>6 </em></a><a href="#16_1"><em>Section 6. PENALTY FOR DELINQUENT PAYMENT.............................................................................</em></a><a href="#16_1"><em>.</em></a><a href="#16_1"><em>6 </em></a><a href="#16_2"><em>Section 7. RETURN TO COUNTY ASSESSOR REQUIRED ..................................................................</em></a><a href="#16_2"><em>.</em></a><a href="#16_2"><em>6 </em></a><a href="#16_3"><em>Section 8. PUBLIC UTILITY PROPERTY TAX ........................................................................................</em></a><a href="#16_3"><em>.</em></a><a href="#16_3"><em>6 </em></a><a href="#17_0"><em>Section 9. INDUSTRIAL AREA PROPERTY TAX ...................................................................................</em></a><a href="#17_0"><em>.</em></a><a href="#17_0"><em>7 </em></a><a href="#17_1"><em>Section 10. EXECUTION AND SALE OF PROPERTY UNDER CERTAIN CONDITION</em></a><a href="#17_1"><em>S</em></a><a href="#17_1"><em>.</em></a><a href="#17_1"><em>....................</em></a><a href="#17_1"><em>.</em></a><a href="#17_1"><em>7 </em></a><a href="#17_2"><em>Section 11. WATER TRANSPORTATION DISTRICT TAX .....................................................................</em></a><a href="#17_2"><em>.</em></a><a href="#17_2"><em>7 </em></a></p><p><a href="#18_0"><strong>ARTICLE C. SALES AND USE TAX ..........................................................................................................</strong></a><a href="#18_0"><strong>.</strong></a><a href="#18_0"><strong>8 </strong></a></p><p><a href="#18_1"><em>Section 1. LEVY OF TAX .........................................................................................................................</em></a><a href="#18_1"><em>.</em></a><a href="#18_1"><em>8 </em></a><a href="#18_2"><em>Section 2. TAX RATE AND BASE............................................................................................................</em></a><a href="#18_2"><em>.</em></a><a href="#18_2"><em>8 </em></a><a href="#18_3"><em>Section 3. COLLECTION AND DISTRIBUTION OF TAX ........................................................................</em></a><a href="#18_3"><em>.</em></a><a href="#18_3"><em>8 </em></a><a href="#18_4"><em>Section 4. COLLECTION FEES ...............................................................................................................</em></a><a href="#18_4"><em>.</em></a><a href="#18_4"><em>8 </em></a></p><p><a href="#19_0"><strong>ARTICLE D. ALCOHOLIC BEVERAGE EXCISE TAX...............................................................................</strong></a><a href="#19_0"><strong>.</strong></a><a href="#19_0"><strong>9 </strong></a></p><p><a href="#19_1"><em>Section 1. LEVY OF TAX .........................................................................................................................</em></a><a href="#19_1"><em>.</em></a><a href="#19_1"><em>9 </em></a><a href="#19_2"><em>Section 2. MALT BEVERAGES................................................................................................................</em></a><a href="#19_2"><em>.</em></a><a href="#19_2"><em>9 </em></a><a href="#19_3"><em>Section 3. LIQUO</em></a><a href="#19_3"><em>R</em></a><a href="#19_3"><em>.</em></a><a href="#19_3"><em>..................................................................................................................................</em></a><a href="#19_3"><em>.</em></a><a href="#19_3"><em>9 </em></a><a href="#20_0"><em>Section 4. WINE .....................................................................................................................................</em></a><a href="#20_0"><em>.</em></a><a href="#20_0"><em>1</em></a><a href="#20_0"><em>0 </em></a><a href="#20_1"><em>Section 5. RETURNS AND PAYMENT OF TAX BY WHOLESALE</em></a><a href="#20_1"><em>R</em></a><a href="#20_1"><em>.</em></a><a href="#20_1"><em>...................................................</em></a><a href="#20_1"><em>.</em></a><a href="#20_1"><em>1</em></a><a href="#20_1"><em>0 </em></a><a href="#20_2"><em>Section 6. SALE TO LICENSED DEALERS ONLY ...............................................................................</em></a><a href="#20_2"><em>.</em></a><a href="#20_2"><em>1</em></a><a href="#20_2"><em>0 </em></a><a href="#20_3"><em>Section 7. PENALTIES...........................................................................................................................</em></a><a href="#20_3"><em>.</em></a><a href="#20_3"><em>1</em></a><a href="#20_3"><em>0 </em></a><a href="#0_0"><em>Section 8. CONDITION FOR DOING BUSINESS..................................................................................</em></a><a href="#0_0"><em>.</em></a><a href="#0_0"><em>1</em></a><a href="#0_0"><em>1 </em></a><a href="#0_1"><em>Section 9. CITY EXAMINATION OF RECORDS AUTHORIZED...........................................................</em></a><a href="#0_1"><em>.</em></a><a href="#0_1"><em>1</em></a><a href="#0_1"><em>1 </em></a><a href="#0_2"><em>Section 10. U. S. MILITARY RESERVATIONS EXEMPT FROM TA</em></a><a href="#0_2"><em>X</em></a><a href="#0_2"><em>.</em></a><a href="#0_2"><em>.................................................</em></a><a href="#0_2"><em>.</em></a><a href="#0_2"><em>1</em></a><a href="#0_2"><em>1 </em></a></p><p><a href="#0_0"><strong>ARTICLE E. HOTEL/MOTEL TA</strong></a><a href="#0_0"><strong>X</strong></a><a href="#0_0"><strong>.</strong></a><a href="#0_0"><strong>...........................................................................................................</strong></a><a href="#0_0"><strong>.</strong></a><a href="#0_0"><strong>1</strong></a><a href="#0_0"><strong>2 </strong></a></p><p><a href="#0_3"><em>Section 1. LEVY OF TAX .......................................................................................................................</em></a><a href="#0_3"><em>.</em></a><a href="#0_3"><em>1</em></a><a href="#0_3"><em>2 </em></a><a href="#0_4"><em>Section 2. RAT</em></a><a href="#0_4"><em>E</em></a><a href="#0_4"><em>.</em></a><a href="#0_4"><em>....................................................................................................................................</em></a><a href="#0_4"><em>.</em></a><a href="#0_4"><em>1</em></a><a href="#0_4"><em>3 </em></a><a href="#0_5"><em>Section 3. RETURN; PAYMENT OF TA</em></a><a href="#0_5"><em>X</em></a><a href="#0_5"><em>.</em></a><a href="#0_5"><em>.............................................................................................</em></a><a href="#0_5"><em>.</em></a><a href="#0_5"><em>1</em></a><a href="#0_5"><em>3 </em></a><a href="#0_6"><em>Section 4. COLLECTION FEE................................................................................................................</em></a><a href="#0_6"><em>.</em></a><a href="#0_6"><em>1</em></a><a href="#0_6"><em>3 </em></a><a href="#0_7"><em>Section 5. PENALTIES...........................................................................................................................</em></a><a href="#0_7"><em>.</em></a><a href="#0_7"><em>1</em></a><a href="#0_7"><em>3 </em></a><a href="#0_8"><em>Section 6. EXECUTION AND FI F</em></a><a href="#0_8"><em>A</em></a><a href="#0_8"><em>.</em></a><a href="#0_8"><em>......................................................................................................</em></a><a href="#0_8"><em>.</em></a><a href="#0_8"><em>1</em></a><a href="#0_8"><em>4 </em></a><a href="#0_9"><em>Section 7. CONDITION FOR DOING BUSINESS..................................................................................</em></a><a href="#0_9"><em>.</em></a><a href="#0_9"><em>1</em></a><a href="#0_9"><em>4 </em></a><a href="#0_10"><em>Section 8. CITY EXAMINATION OF RECORDS AUTHORIZED...........................................................</em></a><a href="#0_10"><em>.</em></a><a href="#0_10"><em>1</em></a><a href="#0_10"><em>4 </em></a><a href="#0_11"><em>Section 9.</em></a><a href="#0_11"><em>&nbsp;</em></a><a href="#0_11"><em>USE OF TAX PROCEED</em></a><a href="#0_11"><em>S</em></a><a href="#0_11"><em>.</em></a><a href="#0_11"><em>..................................................................................................</em></a><a href="#0_11"><em>.</em></a><a href="#0_11"><em>1</em></a><a href="#0_11"><em>4 </em></a></p><p><a href="#0_8"><strong>ARTICLE F. EXCISE TAX ON RENTAL MOTOR VEHICLES .................................................................</strong></a><a href="#0_8"><strong>.</strong></a><a href="#0_8"><strong>1</strong></a><a href="#0_8"><strong>5 </strong></a></p><p><a href="#0_12"><em>Section 1. LEVY OF TAX .......................................................................................................................</em></a><a href="#0_12"><em>.</em></a><a href="#0_12"><em>1</em></a><a href="#0_12"><em>5 </em></a><a href="#0_13"><em>Section 2. RAT</em></a><a href="#0_13"><em>E</em></a><a href="#0_13"><em>.</em></a><a href="#0_13"><em>....................................................................................................................................</em></a><a href="#0_13"><em>.</em></a><a href="#0_13"><em>1</em></a><a href="#0_13"><em>5 </em></a><a href="#0_14"><em>Section 3. DEFINITIONS........................................................................................................................</em></a><a href="#0_14"><em>.</em></a><a href="#0_14"><em>1</em></a><a href="#0_14"><em>5 </em></a><a href="#0_15"><em>Section 4. CUSTOMER LIABLE FOR PAYMENT OF TAX ...................................................................</em></a><a href="#0_15"><em>.</em></a><a href="#0_15"><em>1</em></a><a href="#0_15"><em>6 </em></a><a href="#0_16"><em>Section 5. RETURN; PAYMENT OF TA</em></a><a href="#0_16"><em>X</em></a><a href="#0_16"><em>.</em></a><a href="#0_16"><em>.............................................................................................</em></a><a href="#0_16"><em>.</em></a><a href="#0_16"><em>1</em></a><a href="#0_16"><em>6 </em></a><a href="#0_17"><em>Section 6.</em></a><a href="#0_17"><em>&nbsp;</em></a><a href="#0_17"><em>COLLECTION FEE ..............................................................................................................</em></a><a href="#0_17"><em>.</em></a><a href="#0_17"><em>1</em></a><a href="#0_17"><em>6 </em></a><a href="#0_18"><em>Section 7. PENALTIES...........................................................................................................................</em></a><a href="#0_18"><em>.</em></a><a href="#0_18"><em>1</em></a><a href="#0_18"><em>6 </em></a><a href="#0_19"><em>Section 8. EXECUTION AND FI F</em></a><a href="#0_19"><em>A</em></a><a href="#0_19"><em>.</em></a><a href="#0_19"><em>......................................................................................................</em></a><a href="#0_19"><em>.</em></a><a href="#0_19"><em>1</em></a><a href="#0_19"><em>7 </em></a><a href="#0_16"><em>Section 9. CONDITION FOR DOING BUSINESS..................................................................................</em></a><a href="#0_16"><em>.</em></a><a href="#0_16"><em>1</em></a><a href="#0_16"><em>7 </em></a><a href="#0_20"><em>Section 10. CITY EXAMINATION OF RECORDS AUTHORIZED.........................................................</em></a><a href="#0_20"><em>.</em></a><a href="#0_20"><em>1</em></a><a href="#0_20"><em>7 </em></a><a href="#0_21"><em>Section 11. USE OF TAX PROCEED</em></a><a href="#0_21"><em>S</em></a><a href="#0_21"><em>.</em></a><a href="#0_21"><em>.................................................................................................</em></a><a href="#0_21"><em>.</em></a><a href="#0_21"><em>1</em></a><a href="#0_21"><em>7 </em></a><a href="#0_22"><em>Section 12. ANNUAL AUDIT REQUIREMENT ......................................................................................</em></a><a href="#0_22"><em>.</em></a><a href="#0_22"><em>1</em></a><a href="#0_22"><em>8 </em></a><a href="#0_23"><em>Section 13. TERMINATION OF AUTHORITY TO LEVY THE TAX .......................................................</em></a><a href="#0_23"><em>.</em></a><a href="#0_23"><em>1</em></a><a href="#0_23"><em>8 </em></a></p><p><a href="#0_8"><strong>ARTICLE G. TAX ON INSURANCE PREMIUMS .....................................................................................</strong></a><a href="#0_8"><strong>.</strong></a><a href="#0_8"><strong>1</strong></a><a href="#0_8"><strong>9 </strong></a></p><p><a href="#0_12"><em>Section 1. PREMIUM TAX ON LIFE INSURERS...................................................................................</em></a><a href="#0_12"><em>.</em></a><a href="#0_12"><em>1</em></a><a href="#0_12"><em>9 </em></a><a href="#0_24"><em>Section 2. PREMIUM TAX ON ALL OTHER INSURERS ......................................................................</em></a><a href="#0_24"><em>.</em></a><a href="#0_24"><em>1</em></a><a href="#0_24"><em>9 </em></a><a href="#0_25"><em>Section 3. ADMINISTRATIVE PROVISION ...........................................................................................</em></a><a href="#0_25"><em>.</em></a><a href="#0_25"><em>1</em></a><a href="#0_25"><em>9 </em></a></p><p><a href="#0_8"><strong>ARTICLE H. FRANCHISE TAX ON PUBLIC UTILITIES..........................................................................</strong></a><a href="#0_8"><strong>.</strong></a><a href="#0_8"><strong>2</strong></a><a href="#0_8"><strong>0 </strong></a></p><p><a href="#0_12"><em>Section 1. ELECTRIC FRANCHISE FEE...............................................................................................</em></a><a href="#0_12"><em>.</em></a><a href="#0_12"><em>2</em></a><a href="#0_12"><em>0 </em></a><a href="#0_26"><em>Section 2. GAS FRANCHISE FE</em></a><a href="#0_26"><em>E</em></a><a href="#0_26"><em>.</em></a><a href="#0_26"><em>........................................................................................................</em></a><a href="#0_26"><em>.</em></a><a href="#0_26"><em>2</em></a><a href="#0_26"><em>0 </em></a><a href="#0_27"><em>Section 3. CABLE TELEVISION FRANCHISE FEE ..............................................................................</em></a><a href="#0_27"><em>.</em></a><a href="#0_27"><em>2</em></a><a href="#0_27"><em>0 </em></a><a href="#0_28"><em>Section 4. TELECOMMUNICATIONS FRANCHISE FEE......................................................................</em></a><a href="#0_28"><em>.</em></a><a href="#0_28"><em>2</em></a><a href="#0_28"><em>0 </em></a><a href="#0_29"><em>Section 5. TELEPHONE FRANCHISE FEE...........................................................................................</em></a><a href="#0_29"><em>.</em></a><a href="#0_29"><em>2</em></a><a href="#0_29"><em>0 </em></a><a href="#0_30"><em>Section 6. LONG-DISTANCE TELEPHONE FRANCHISE FE</em></a><a href="#0_30"><em>E</em></a><a href="#0_30"><em>.</em></a><a href="#0_30"><em>...........................................................</em></a><a href="#0_30"><em>.</em></a><a href="#0_30"><em>2</em></a><a href="#0_30"><em>1 </em></a></p><p><a href="#0_8"><strong>ARTICLE I. E-911 EMERGENCY TELEPHONE SERVICE FEE..............................................................</strong></a><a href="#0_8"><strong>.</strong></a><a href="#0_8"><strong>2</strong></a><a href="#0_8"><strong>2 </strong></a></p><p><a href="#0_12"><em>Section 1. LEVY OF FEE .......................................................................................................................</em></a><a href="#0_12"><em>.</em></a><a href="#0_12"><em>2</em></a><a href="#0_12"><em>2 </em></a><a href="#0_31"><em>Section 2. RAT</em></a><a href="#0_31"><em>E</em></a><a href="#0_31"><em>.</em></a><a href="#0_31"><em>....................................................................................................................................</em></a><a href="#0_31"><em>.</em></a><a href="#0_31"><em>2</em></a><a href="#0_31"><em>2 </em></a><a href="#0_32"><em>Section 3. COLLECTION OF FEE .........................................................................................................</em></a><a href="#0_32"><em>.</em></a><a href="#0_32"><em>2</em></a><a href="#0_32"><em>2 </em></a><a href="#0_33"><em>Section 4. REMITTANCE TO STATE OF GEORGIA DEPARTMENT OF REVENU</em></a><a href="#0_33"><em>E</em></a><a href="#0_33"><em>.</em></a><a href="#0_33"><em>.........................</em></a><a href="#0_33"><em>.</em></a><a href="#0_33"><em>2</em></a><a href="#0_33"><em>2 </em></a><a href="#0_29"><em>Section 5. ADMINISTRATIVE FEE ........................................................................................................</em></a><a href="#0_29"><em>.</em></a><a href="#0_29"><em>2</em></a><a href="#0_29"><em>2 </em></a><a href="#0_8"><em>Section 6. EXEMPTION FROM FEE......................................................................................................</em></a><a href="#0_8"><em>.</em></a><a href="#0_8"><em>2</em></a><a href="#0_8"><em>3 </em></a><a href="#0_34"><em>Section 7. CONDITIONS AND USE OF REVENUE</em></a><a href="#0_34"><em>S</em></a><a href="#0_34"><em>.</em></a><a href="#0_34"><em>...........................................................................</em></a><a href="#0_34"><em>.</em></a><a href="#0_34"><em>2</em></a><a href="#0_34"><em>3 </em></a><a href="#0_35"><em>Section 8. ADMINISTRATIVE PROVISION ...........................................................................................</em></a><a href="#0_35"><em>.</em></a><a href="#0_35"><em>2</em></a><a href="#0_35"><em>3 </em></a><a href="#0_8"><em>Section 9. PREPAID WIRELESS SERVICE FEE ..................................................................................</em></a><a href="#0_8"><em>.</em></a><a href="#0_8"><em>2</em></a><a href="#0_8"><em>4 </em></a></p><p><a href="#0_8"><strong>ARTICLE J. PARKING FEES....................................................................................................................</strong></a><a href="#0_8"><strong>.</strong></a><a href="#0_8"><strong>2</strong></a><a href="#0_8"><strong>5 </strong></a></p>