HB568: HB568 Euharlee, City of; levy an excise tax

Georgia law lets cities levy an excise tax on hotel, motel, and similar lodging charges, and sets rules for how any amount above 5 percent must be spent. This bill authorizes the City of Euharlee's governing authority to levy that tax at a rate of up to 8 percent of the charge for rooms, lodgings, or accommodations at hotels, motels, inns, lodges, tourist camps, campgrounds, and similar places. The bill ties the new authority to a resolution the Euharlee mayor and council already adopted on February 4, 2025, which set the specific rate and spending plan. Under the bill, for any revenue collected above what a 5 percent rate would generate, at least half must go to a tourism marketing organization (or an existing contracted entity) for promoting tourism, conventions, and trade shows, and the rest must go toward tourism product development. The bill repeals any conflicting laws.

• Authorizes the City of Euharlee to levy an excise tax of up to 8 percent on hotel, motel, and similar lodging charges under O.C.G.A. § 48-13-51(b).
• Requires that at least 50 percent of tax revenue collected above what a 5 percent rate would raise go to a tourism marketing organization for promoting tourism, conventions, and trade shows.
• Directs the remaining share of revenue above the 5 percent baseline toward tourism product development projects.
• Links the tax authorization to a City of Euharlee resolution adopted February 4, 2025 that specifies the rate and how proceeds will be allocated.
• Repeals any existing state laws that conflict with this new authorization.

Hotels, motels, inns, lodges, tourist camps, campgrounds, and other lodging businesses in the City of Euharlee, travelers who pay for rooms there, the city's tourism marketing organization, and the Euharlee mayor and council who administer the tax and its proceeds.

If enacted, visitors staying at lodging in Euharlee would pay a higher tax on their room charges, up to 8 percent instead of a lower existing rate, and the city would gain more money earmarked specifically for tourism marketing and development projects rather than general city spending.

• Section 1 authorizes Euharlee's governing authority to levy the excise tax at a rate not exceeding 8 percent on lodging charges from hotels, motels, and similar establishments.
• Section 2 notes the tax authorization follows the city's Resolution No. 2025-02-04, which set the specific rate and spending purposes.
• Section 3(1) requires at least 50 percent of revenue collected above a 5 percent rate to fund tourism, convention, and trade show promotion through a designated marketing organization.
• Section 3(2) requires any remaining excess revenue not covered by paragraph (1) to be spent on tourism product development.
• Section 4 repeals any conflicting laws.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 203
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-10Senate Passed/Adopted (Senate)
6. 2025-03-10Senate Committee Favorably Reported (Senate)
7. 2025-02-28Senate Read and Referred (Senate)
8. 2025-02-27House Passed/Adopted (House)

• Mitchell Scoggins (R, HD-014)Primary sponsor
• Matthew Gambill (R, HD-015)

1. PassedHouse voteFebruary 27, 2025

   169 yea, 0 nay (5 not voting, 6 absent)

   Local Calendar : House Vote #99

2. PassedSenate voteMarch 10, 2025

   43 yea, 1 nay (3 not voting, 9 absent)

   Local Consent Calendar: Senate Vote #221

• hotel motel tax
• Euharlee
• local tax authorization
• tourism funding