The county commission will try once again to submit amusement tax legislation that complies with the federal Maritime law – this time without including the Hiwassee River. This month’s regular meeting has been moved from Thursday, Jan. 21 to Monday, Jan. 18 to meet the deadline set by state legislators for proposals. A proposal submitted last year was not introduced in time for consideration.

The amusement/privilege tax, first created through a Private Act in 1981, has been declared to be in conflict with the 2002 Maritime Transportation Security Act of 2002, which only allows fees on vessels if the funds are used for services to the vessels.

At a special meeting last week, commissioners discussed the proposal but could not take action because it was a called meeting. County Attorney Jimmy Logan said the local legislators will not take new proposals after Jan. 20 and suggested a “straw poll” to indicate commission support, with a vote to be taken at the Jan. 21 meeting. Mark Bishop said State Sen. Dewayne Bunch sent a letter saying no new proposals will be taken after Jan. 20; Greg Brooks and Daren Waters said they don’t want to take any chances by submitting the formal resolution after the regular meeting, so the meeting date was changed.

Logan said he had removed the Hiwassee River from the proposed amendment, noting there was opposition to that. The commissioners’ original plan did not include the Hiwassee anyway since the Hiwassee outfitters charge sales tax for raft rentals.

The resolution under consideration amends the private act to allow the county “to levy a Privilege Tax or fee upon the privilege of a consumer participating in an amusement.” The fee would be imposed on the consumer, not on employees and trainees of the operator.

The proposal notes that Polk County provides various services that enhance the safety and efficiency of commerce on the Ocoee River and requests an alternative means for determining the amount of the privilege tax on whitewater rafting and other services on the Ocoee River. The amendment calls for the rate to be established by the commission after determination of the cost of services for commercial whitewater rafting. The rate would be determined by Sept. 1 each year and be effective for the rafting season the following year.

The calculation would be the cost of services incident to the activities of commercial whitewater rafting or other amusement to which the tax is applicable divided by the number of persons who engage in such activities. For whitewater rafting, the cost would be divided by the number is persons during the preceding year’s rafting activities.

The proposal states that the fee for the 2009 rafting season would be set by the commission following adoption of the act, with collection to begin the 10th day following approval of the act and the setting of the amount of the fee.

It also states the amount of such tax on amusements other than those associated with the aforementioned river shall be set by the county commission at a rate not to exceed $2.50 per person.

Logan told the commissioners he included a provision for immediate implementation so it applies to the 2009 season as soon as it is passed. He said County Executive Mike Stinnett has compiled budget information on the costs associated with rafting on the Ocoee.

State Attorney General Robert E. Cooper Jr. issued an opinion last June that the amended private act would comply with the Maritime act “because it represents a reasonable charge, imposed on a fair and equitable basis, that is calculated based upon the cost of providing services to rafts and their occupants” and it funds services that enhance the safety and efficiency of commerce on the river and imposes a minimal burden on interstate or foreign commerce. While labeled a “tax,” he said, it is actually a fee as allowed in the federal act.