HomeMy WebLinkAboutOrdinances 18-09-380 - 09/24/2018 - Amend Appendix A - TaxationSTATE OF GEORGIA
COUNTY OF FULTON
ORDINANCE NO. 18-09-380
AN ORDINANCE TO AMEND APPENDIX A, FEES AND OTHER CHARGES FOR
CHAPTER 52 - TAXATION
BE IT ORDAINED by the City Council of the City of Milton, GA while in a regularly called
council meeting on September 24, 2018 6:00 p.m. as follows:
SECTION 1. That the amendment of Appendix A, Chapter 52 - sections 52-
19(b) and 52-22(b) are revised, adopted and approved; and are attached
hereto; and
SECTION 2. All ordinances, parts of ordinances, or regulations in conflict herewith
are repealed; and
SECTION 3. That this Ordinance shall become effective upon its adoption.
ORDAINED this the 24'" day of September, 2018.
Attest:
Sudie AM Gordon, Cit Clerk
Joe Lockwood Mayor
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STATE OF GEORGIA
COUNTY OF FULTON
Appendix A - FEES AND OTHER CHARGES
FEES AND OTHER CHARGES
ORDINANCE NO. 18-09-380
Section Description Conditions Amount (in dollars)
_... _.................. ........ ....... .............. __..... ............... ................. -_..___... ................... ._................. .........
Chapter 52—Taxation
For property
52- Ad valorem taxes
19(b) on property subject to the $4.390 on 40 percent of each $1,000.00 of property
ad valorem tax
A penalty of 5% is applied to the amount of tax due if not
paid within 120 days of the bill date. After 120 days from
the imposition of the initial penalty, an additional 5% of
any tax amount remaining due shall be imposed. This will
continue every 120 days not to exceed 20% of the
principal amount of the tax originally due. The penalty
shall not apply to the following: (1) Ad valorem taxes of
Penalties and $500.00 or less on homesteaded property; (2)
52- interest for the For property Homesteaded property acquired during the tax year by a
subject to the new owner who did not receive a bill and who before
22(b) delinquent of the
ad valorem taxes ad valorem tax acquiring such property resided outside the State of GA
and if taxes are paid within one year following the due
date.
Interest on delinquent taxes due shall be calculated at an
annual rate equal to the bank prime loan rate as posted by
1 the Board of Governors of the Federal Reserve System in
statistical release H. 15 or any publication that may
supersede it, plus 3 percent, to accrue monthly.
Penalty for
For hotel and i Penalties of 10% of amount of taxes due to the city, plus
52-46 delinquent
motel tax 1% interest per month on the unpaid tax
payment
Hotel and motel ( For hotel and
52-47
excise tax I motel rent
52-94 1 Rental motor I For motor
3% of the rent for every occupancy of a guestroom in a
hotel in the city
3% of the rental charge. If paid on or before the 20th day
of the preceding calendar month, the tax payer may retain
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STATE OF GEORGIA ORDINANCE NO. 18-09-380
COUNTY OF FULTON
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(a)(1) vehicle excise tax vehicle rented a credit in the amount of 3% of the tax due.
—
Penalties and For rental
A penalty of 5% of the tax then due, plus 1% interest per
52-116 interest for failure motor vehicle
to remit taxes excise tax I
month thereon the unpaid principal amount due
Interest on the
52- i 1% per month or fraction thereof from the due date of the
118(b) deficiency For excise tax taxes
determined
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