Bill > HB568

This bill authorizes the City of Euharlee to levy an excise tax on lodging (such as hotels, motels, and campgrounds) at a rate not exceeding 8 percent of the charge for rooms or accommodations. The bill is based on a resolution passed by the city's governing authority on February 4, 2025, which specifies the tax rate and its intended use. Specifically, the bill requires that at least 50 percent of the tax collected above a 5 percent base rate must be used for promoting tourism, conventions, and trade shows through a designated destination marketing organization. The remaining excess tax revenue will be used for tourism product development. The excise tax is authorized under Georgia Code Section 48-13-51, which provides municipalities with the ability to impose such taxes. The bill ensures that the additional tax revenue will be strategically used to boost tourism and related economic activities in the City of Euharlee.

Government Affairs

https://www.legis.ga.gov/legislation/70648