TO: GEORGIA HOTEL AND MOTEL OPERATORS

On April 2, 1987 Act No. 621 amending Section 48-13.51 of the Georgia Code became effective. This Act provides that Georgia state or local government officials or employees of a Board of Education traveling on official business should not be charged county or municipal excise tax on lodging. Sales tax is not exempted under the current sales tax law, since the payment of hotel/motel bills by an employee is not considered to be payment made directly by a state agency or a board of education from appropriated funds. Upon verification of the identity of the state official or employee identified below, Georgia hotel and motel operators are authorized to exempt the individual from any applicable county or municipal lodging excise tax. Sales tax, however, should continue to be charged.

A copy of this notification should be maintained with your tax records to document the individual's status as a state official or employee traveling on official business. If you have any questions, please contact the Accounting office of the Baldwin County Board of Education.

BALDWIN COUNTY BOARD OF EDUCATION

110 N. ABC STREET

MILLEDGEVILLE, GEORGIA  31061

STATEMENT OF EXEMPTION OF THE LOCAL HOTEL/MOTEL EXCISE TAX

This is to certify that the lodging obtained on the date(s) indicated below was required in the discharge of my official duties for the Baldwin County Board of Education and qualified for exemption of the local hotel/motel excise tax under OCGA Chapter 48-13, (amended by Act 621).

Signature of Employee_________________________________ Date _______________________

Name of Employee (Print or Type), ___________________________________________________

                                                            NAME                                                 TITLE

Agency Representing______________________________________________________________

Accounting Office Contact _________________________________________________________

Telephone No. (478) 457-3306      .Fax No.         (478) 457-3327_______________________________      

Date(s) of Lodging _______________________________________________________________