HB498: HB498 Garden City Charm and Tourism Act; enact

Georgia law (O.C.G.A. § 48-13-51) lets local governments levy excise taxes on hotel and motel stays, but raising the rate above a base level normally requires specific state authorization. This bill, titled the Garden City Charm and Tourism Act, gives Augusta-Richmond County's governing authority that authorization, letting it levy the tax at a rate of up to 8 percent on charges for hotel rooms, motel rooms, campgrounds, and similar lodging. The bill ties this authority to a local resolution the county government already adopted on January 13, 2022, which set out the specific tax rate, tourism projects, and how proceeds would be divided. Under the bill, at least 50 percent of the money collected above what a 5 percent rate would generate must go to the county's designated tourism marketing organization (or another authorized entity) for promoting tourism, conventions, and trade shows. The rest of that extra money must be spent on tourism product development. The bill repeals any conflicting laws.

• Authorizes Augusta-Richmond County to levy a hotel, motel, and lodging excise tax at a rate of up to 8 percent, higher than the standard base rate.
• Requires the tax increase to follow the terms of a county resolution adopted January 13, 2022, which set the rate, projects, and allocation of proceeds.
• Requires at least 50 percent of tax revenue collected above what a 5 percent rate would raise to fund tourism, convention, and trade show promotion through the county's designated marketing organization.
• Requires any remaining revenue above the 5 percent baseline that is not spent on marketing to be spent on tourism product development.
• Repeals any existing laws that conflict with this new authorization.

Hotel, motel, inn, lodge, campground, and other short-term lodging operators in Augusta-Richmond County, along with travelers who pay the lodging tax, the county's tourism marketing organization, and the Augusta-Richmond County governing authority that administers the tax and its proceeds.

Guests staying in Augusta-Richmond County lodging could see a higher tax added to their bill, up to 8 percent instead of a lower base rate. In exchange, the added revenue is earmarked for tourism marketing and development projects rather than general county spending.

• Section 1 names the bill the 'Garden City Charm and Tourism Act.'
• Section 2 authorizes Augusta-Richmond County to levy the lodging excise tax at up to 8 percent under O.C.G.A. § 48-13-51(b).
• Section 3 notes the authorization follows a January 13, 2022 county resolution setting the rate and tourism spending plan.
• Section 4(1) requires at least 50 percent of revenue collected above a 5 percent rate to go to tourism, convention, and trade show promotion.
• Section 4(2) requires remaining excess revenue not spent under paragraph (1) to go toward tourism product development.
• Section 5 repeals conflicting laws.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 144
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-02-28Senate Passed/Adopted (Senate)
6. 2025-02-28Senate Committee Favorably Reported (Senate)
7. 2025-02-24Senate Read and Referred (Senate)
8. 2025-02-21House Passed/Adopted (House)

• Lynn Heffner (D, HD-130)Primary sponsor
• Karlton Howard (D, HD-129)
• L.C. Myles (D, HD-126)
• Mark Newton (R, HD-127)
• Brian Prince (D, HD-132)

1. PassedHouse voteFebruary 21, 2025

   170 yea, 0 nay (7 not voting, 3 absent)

   Local Calendar : House Vote #58

2. PassedSenate voteFebruary 28, 2025

   51 yea, 1 nay (2 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #106

• hotel motel tax
• Augusta-Richmond County
• tourism funding
• local excise tax