Bill > HB1453

This bill authorizes the governing authority of Jeff Davis County to impose an excise tax, which is a tax on specific goods or services, on lodging provided by hotels, motels, and similar establishments. This tax can be up to 8 percent of the cost of rooms, lodgings, or accommodations. The bill specifies that this authority is granted under a particular section of Georgia law (O.C.G.A. § 48-13-51(b)), and its enactment follows a resolution by the county's governing body that outlines the tax rate, the specific projects or tourism development purposes for which the funds will be used, and how those funds will be allocated. Importantly, at least 50 percent of the tax revenue collected above a 5 percent rate must be spent on promoting tourism, conventions, and trade shows, either by a designated destination marketing organization or another entity already authorized to manage tourism funds. The remaining portion of this excess tax revenue is to be used for tourism product development.

Government Affairs

https://www.legis.ga.gov/legislation/73626