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 Post 2 At-Large Kesha Gibson-Carter Alicia Miller Blakely District 1 District 2 Bernetta B. Lanier Detric Leggett District 3 District 4 Linda Wilder-Bryan Nick Palumbo District 5 District 6 Dr. Estella Edwards Shabazz Kurtis Purtee Revenue Ordinance Compiled By Revenue Director/City Treasurer Ashley L. Simpson Utility Billing Manager Nicole Brantley Treasury Manager Joel Paulk Business Tax & Alcohol License Manager Judee Jones Revenue Special Projects Coordinator 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 ...............................................................................................