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GA HB732

GA HB732
Glynn County; levy an excise tax


summary

Introduced
03/06/2025
In Committee
03/28/2025
Crossed Over
03/18/2025
Passed
04/07/2025
Dead
Signed/Enacted/Adopted
05/01/2025

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To authorize the governing authority of Glynn County to levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide for procedures, conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for other purposes.

AI Summary

This bill authorizes the governing authority of Glynn County, Georgia, to levy an excise tax on accommodations such as hotels, motels, inns, lodges, and campgrounds at a rate not exceeding 7 percent of the charge for rooms or lodgings. Following a resolution adopted in January 2025, the bill mandates that at least 50 percent of the tax collected above the base 5 percent rate must be used to promote tourism, conventions, and trade shows through a designated destination marketing organization. The remaining excess funds must be spent on tourism product development. The tax is authorized under Georgia Code Section 48-13-51, which governs local excise taxes on accommodations. By implementing this targeted tax, Glynn County aims to generate additional revenue specifically for enhancing and promoting local tourism infrastructure and marketing efforts.

Committee Categories

Government Affairs

Sponsors (3)

Last Action

Effective Date 2025-05-01 (on 05/01/2025)

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