Bill > HB498

This bill, known as the Garden City Charm and Tourism Act, authorizes the governing authority of Augusta-Richmond County to levy an excise tax of up to 8 percent on lodging accommodations such as hotels, motels, inns, and campgrounds. The tax is based on a resolution adopted by the county on January 13, 2022, which specifies the tax rate and its intended use. The bill requires that at least 50 percent of the tax revenue collected above the base 5 percent rate must be used for promoting tourism, conventions, and trade shows through a designated destination marketing organization. The remaining excess tax revenue will be allocated to tourism product development. This legislation follows the provisions of the Official Code of Georgia Annotated (O.C.G.A.) Section 48-13-51, which provides guidelines for local governments to impose such taxes, and is designed to support tourism-related initiatives in the Augusta-Richmond County area by generating additional funding through a targeted lodging tax.

Government Affairs

https://www.legis.ga.gov/legislation/70422