Bill > HB896

This bill authorizes the governing authority of Hall County to impose an excise tax, which is a tax on specific goods or services, on hotel and motel accommodations. Specifically, the county can levy this tax at a rate of up to 8 percent on the charges for rooms, lodgings, or accommodations provided by businesses like hotels, motels, and campgrounds that are licensed or pay business taxes to the county. This authority is granted under a specific Georgia law, O.C.G.A. Section 48-13-51(b). The bill also states that this action follows a resolution passed by Hall County on February 13, 2025, which outlines the tax rate, the purposes for which the funds will be used, and how they will be allocated. A significant portion of the tax revenue collected above a 5 percent rate must be used to promote tourism, conventions, and trade shows through a designated destination marketing organization, while the remainder will be spent on developing tourism products.

Government Affairs

https://www.legis.ga.gov/legislation/71942