Bill > SB349

This bill authorizes the governing authority of Hancock County to levy a local excise tax on lodging accommodations at a rate not exceeding 8 percent. The tax would apply to rooms, lodgings, or accommodations provided by hotels, motels, inns, lodges, tourist camps, cabins, campgrounds, and similar establishments. Before implementing the tax, the county must adopt a resolution specifying the tax rate and identifying the purposes for using the tax proceeds. The bill requires that at least 50 percent of the tax revenue collected above a 5 percent baseline 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. This type of local option tax is permitted under Georgia state law (O.C.G.A. Code Section 48-13-51) and is designed to support local tourism initiatives by generating additional revenue from visitors staying in the county's lodging facilities.

Government Affairs

https://www.legis.ga.gov/legislation/71510