Bill > HB755

This bill authorizes Cherokee County to levy an excise tax of up to 8 percent on lodging accommodations, such as hotels, motels, campgrounds, and other places that provide rooms for value. The tax is being implemented following Resolution No. 2024-R-021 adopted by the county on February 21, 2024. 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 must be spent on tourism product development. The tax is being authorized under subsection (b) of Code Section 48-13-51 of the Official Code of Georgia Annotated (O.C.G.A.), which provides a legal framework for local governments to impose such hospitality-related taxes. The bill aims to generate additional funding for tourism-related initiatives in Cherokee County while providing a clear mechanism for the allocation of those funds.

Government Affairs

https://www.legis.ga.gov/legislation/71300