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GA HB819

GA HB819
Jasper County; levy an excise tax


summary

Introduced
03/21/2025
In Committee
04/04/2025
Crossed Over
03/31/2025
Passed
04/10/2025
Dead
Signed/Enacted/Adopted
05/13/2025

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To authorize the governing authority of Jasper 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 Jasper County to levy an excise tax of up to 8 percent on lodging accommodations, such as hotels, motels, inns, lodges, tourist camps, and campgrounds. The tax implementation is contingent upon the county's governing authority adopting a resolution on November 4, 2024, which will specify the tax rate and outline the intended use of the tax proceeds. Under the bill's provisions, at least 50 percent of the tax revenue 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 funds exceeding the 5 percent base rate will be allocated to tourism product development. This legislation follows the guidelines set forth in the Official Code of Georgia Annotated (O.C.G.A.) and provides a mechanism for Jasper County to generate additional revenue to support local tourism initiatives while specifying clear parameters for the use of those funds.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Effective Date 2025-05-13 (on 05/13/2025)

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