summary
Introduced
03/21/2025
03/21/2025
In Committee
04/04/2025
04/04/2025
Crossed Over
03/31/2025
03/31/2025
Passed
04/10/2025
04/10/2025
Dead
Signed/Enacted/Adopted
05/13/2025
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)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.ga.gov/legislation/71560 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/239293 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/236895 |
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