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Bill > HB1216
GA HB1216
GA HB1216Revenue and taxation; require that any excise tax on rooms, lodgings, and accommodations be remitted to the Department of Revenue for disbursement
summary
Introduced
02/05/2026
02/05/2026
In Committee
Crossed Over
Passed
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 require that any excise tax on rooms, lodgings, and accommodations be remitted to the Department of Revenue for disbursement; to provide for the submission of contracts and memoranda of understanding to facilitate such disbursement; to provide for an itemized list of approved expenditures accompanying each disbursement; to provide for rules, regulations, and forms; to provide for conforming changes; to provide for an effective date and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes.
AI Summary
This bill mandates that any excise tax collected on rooms, lodgings, and accommodations, which are essentially taxes on temporary stays in places like hotels, must now be sent directly to the Department of Revenue instead of the local county or municipality that originally imposed the tax. The Department of Revenue will then be responsible for distributing these funds according to any existing contracts or agreements, ensuring that specific portions are allocated for tourism product development and disbursed to relevant entities such as destination marketing organizations. To facilitate this process, counties and municipalities will need to provide the Department of Revenue with copies of their contracts and memorandums of understanding regarding how these tax proceeds are spent, and the Department will issue rules and forms to manage this new remittance and disbursement system. This change aims to centralize the collection and distribution of these taxes, with the new system taking effect for taxable periods beginning on or after January 1, 2027.
Committee Categories
Budget and Finance
Sponsors (6)
Kasey Carpenter (R)*,
Katie Dempsey (R)*,
Lehman Franklin (R)*,
Gerald Greene (R)*,
Anissa Jones (D)*,
Ron Stephens (R)*,
Last Action
House Second Readers (on 02/09/2026)
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/72906 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/241703 |
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