Compilation of Rules and Regulations of the State of Georgia
Department 110 - RULES OF GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS
Chapter 110-32 - GEORGIA TOURISM DEVELOPMENT ACT PROGRAM
Subject 110-32-1 - GEORGIA TOURISM DEVELOPMENT ACT PROGRAM
Rule 110-32-1-.03 - Application Process

Universal Citation: GA Rules and Regs r 110-32-1-.03

Current through Rules and Regulations filed through September 23, 2024

(1) Eligible Applicants include those entities listed at section 110-32-1-.02(3) which are undertaking an eligible Project as described in section 110-32-1-.02(19) that will have Approved Costs in excess of $1 million which result an eligible Tourism Attraction as described in section 110-32-1-.02(7) of these regulations.

(2) Pre-Application Assistance - Should a potential applicant and/or local government wish to have a potential project assessed for general eligibility prior to paying the application fee, consultant fee, and submitting the formal application, the potential applicant may submit a pre-application for a preliminary assessment letter.

(3) Application Submission -- Applicants must first submit their application to the governing authority of the city or county in which the Tourism Attraction will be located, as specified in O.C.G.A. section 48-8-273(h). Following a local public hearing to obtain public comments, upon approval of the Tourism Attraction and Project by resolution of the proper local government, the Applicant must submit the application and three copies with three maps to the Department, with supporting documentation and the approval or endorsement resolution from the local government as appropriate, in a format prescribed by the Department. Applications may be submitted in writing to the Department at:

Georgia Department of Community Affairs

Attn: Georgia Tourism Development Act Projects

Community Development & Financial Assistance Division

60 Executive Park South, NE

Atlanta, Georgia 30329-2231

or via the web at www.dca.ga.gov.

(4) Application Fee -- A nonrefundable application and processing fee of one-half of one percent (0.50%) of the proposed cumulative annual total sales tax rebate amount or $10,000, whichever is less is required with each application. Applicants should include payment for such amount, made out to the Georgia Department of Community Affairs, with its application.

(5) Application Format - The initial form of the "Application" which may be revised from time to time by the Department may be inspected, copied or obtained at the Department of Community Affairs, 60 Executive Park South, NE, Atlanta, GA 30329; (404) 679-4940 or downloaded from the Department's website at www.dca.ga.gov.

(6) Application Review - The Department's review shall consist of an examination and analysis of the following information to include, but not be limited to:

a) Applicant name, address, phone number, website address and e-mail address, contact person and federal employer tax identification number;

b) Ownership, form of organization of Applicant, resumes for principals of the applicant and evidence that Applicant is legally in good standing to do business in Georgia;

c) Attorney for applicant, including address, phone number and e-mail address;

d) Accountant for applicant, including address, phone number and e-mail address;

e) Approval and endorsement resolution(s) from the proper local government as appropriate;
i. For local governments that propose the use of LOST or SPLOST revenues, there must be specific language in a resolution committing those resources along with language specifying that the intended uses align with any authorizing referendum for the LOST or SPLOST.

f) A description and location of the Tourism Attraction Project, including evidence of compliance with zoning and land use development regulations;

g) A copy of the local public hearing notice and minutes from the hearing(s);

h) An easily legible site plan or map that contains a title and legend that clearly identifies the Project along with the local government's name, date of map preparation, scale shown graphically, name and contact information of the Applicant, and all facilities and buildings contained or proposed within the Tourism Attraction's legal boundaries.

i) Marketing plans for the tourism attraction project, including details regarding the plans to target individuals who are not residents of this state. The marketing plans should also include an affirmation agreeing to cooperate with the Independent Consultant's analysis of the market and supply all requested data.

j) Certified Cost Estimate and/or Construction Contract(s) with specifications for the Tourism Attraction Project, including address, phone number and e-mail address, and contact person;

k) Total number of permanent jobs projected to be created, including anticipated wages to be paid, (i) upon completion of the tourism attraction project, (ii) within two (2) years after completion of the tourism attraction project and (iii) within five (5) years after completion of the tourism attraction project;

l) Business plans which indicate (i) months of the year and (ii) the average number of days in a year in which the tourism attraction project will be in operation and open to the public;

m) Five (5) year attendance projections for the Tourism Attraction Project, including projected visitors from nonresidents of this state;

n) For expansion of existing tourism attractions, five (5) year history of attendance at tourism attraction project, including estimated visitors from nonresidents of this state;

o) The anticipated revenues to be generated by the tourism attraction project, including
(i) ten (10) year estimated state and local sales tax generated by sales to the general public at the approved tourism attractionand

(ii) ten (10) year estimated additional revenue the tourism attraction project will generate to the local community;

p) Estimated state and local sales tax generated by sales to the general public during the first three (3) fiscal years after commencement of operations of the tourism attraction project;

q) For expansion of existing tourism attractions, (i) state and local sales tax collected for the past three (3) fiscal years and (ii) federal and state income tax liability of the Applicant for the past three (3) fiscal years.

r) For all proposed projects, the applicant must include a description and documentation to assist the state in its analysis related to section 110-32-1-.02(9) of this regulation. For all proposed costs, the applicant must segment and explain the specific costs as either "Expansion Costs" or "Renovation Costs".

s) Documentation that all required sources of capital and funding for the undertaking are available; and

t) Any other information requested by the DCA, GDEcD, GDOR or the Independent Consultant, or an authorized agent of the state.

(7) Retention of Independent Consultant - Upon the Department's approval of a pre-application or other determination that the Applicant is eligible and where the proposed Tourism Attraction and Project meet the Statue's basic threshold requirements, the Department may acknowledge the Applicant's submission of its Application to the Independent Consultant to produce a Report to assist the Department in developing its recommendations. In accordance with O.C.G.A. § 48-8-274(c), payment of the consultant is the responsibility of the Applicant. The Independent Consultant payment is nonrefundable.

(8) Independent Consultants Review, Opinion and Report - following the submission of the Application to its Independent Consultant, the Consultant shall provide the Department an opinion on the proposed Tourist Attraction or Project's compliance pursuant to the criteria outlined in 110-32-1-.02(14) this regulation.

O.C.G.A. Secs. 50-8-3, 50-8-5, 48-8-270, 48-8-274.

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