§ 68-121. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning.

Destination marketing organization means a private sector nonprofit organization or other private entity which is exempt from federal income tax under section 501(c)(6) of the Internal Revenue Code of 1986 that is supported by the tax under this article, government budge allocations, private membership, or any combination thereof and the primary responsibility of which are to encourage travelers to visit their destinations, encourage meetings and expositions in the area, and provide visitor assistance and support as needed.

Innkeeper means any person who is subject to taxation under this article for furnishing for value to the public any rooms, lodgings or accommodations.

Promoting tourism, conventions and trade shows means planning, conducting or participating in programs of information and publicity designed to attract or advertise tourism, conventions or trade shows.

Tourism product development means the expenditure of funds for the creation or expansion of physical attractions which are available and open to the public and which improve destination appeal to visitors, support visitors' experience, and are used by visitors. Such expenditures may include capital costs and operating expenses.

(Ord. No. 19-2006, § 1, 10-9-06; Ord. No. 10-2008, § 1(Exh. A), 9-22-08)

State law reference

Similar provisions, O.C.G.A. § 48-13-50.2.