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GA SB430
GA SB430Taxes; certain military museums qualify as destination marketing organizations and private sector nonprofit organizations; provide
summary
Introduced
01/28/2026
01/28/2026
In Committee
03/18/2026
03/18/2026
Crossed Over
02/24/2026
02/24/2026
Passed
04/10/2026
04/10/2026
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT To amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to excise tax on rooms, lodgings, and accommodations, so as to revise the definition of tourism product development so as to specifically include military museums and related institutions; to remove the local government tax revenue threshold as it relates to the applicability of procedures for changing the designation of a private sector nonprofit organization engaged to promote tourism, conventions, and trade shows for such jurisdiction; to provide for criteria the Hotel Motel Tax Performance Review Board shall consider in approving or rejecting alterations or changes to such private sector nonprofit organization; to require the Hotel Motel Tax Performance Review Board to meet quarterly to address eligibility determinations and notifications of noncompliance; to provide for publication of such notifications; to provide for hearings and notice of such hearings; to provide for related matters; to repeal conflicting laws; and for other purposes.
AI Summary
This bill expands the definition of "tourism product development" to explicitly include military museums and similar institutions dedicated to preserving and interpreting the history of U.S. armed forces conflicts and service members, allowing them to qualify for certain tax benefits related to tourism promotion. It also removes a previous requirement that local governments must have collected over $500,000 in tourism taxes annually to alter their designated private sector nonprofit organization responsible for promoting tourism. Instead, any proposed changes to these organizations must now be approved by the Hotel Motel Tax Performance Review Board, which will consider factors like the organization's purpose, local expertise, and potential conflicts of interest, and will meet quarterly to review these decisions and address any noncompliance issues, with notifications of noncompliance being published publicly.
Committee Categories
Budget and Finance
Sponsors (7)
John Albers (R)*,
Jason Anavitarte (R)*,
Max Burns (R)*,
Randy Robertson (R)*,
Carden Summers (R)*,
Larry Walker (R)*,
Ron Stephens (R),
Last Action
Senate Sent to Governor (on 04/10/2026)
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/72487 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/249105 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/246295 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/243767 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/243222 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/240540 |
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