HB732: HB732 Glynn County; levy an excise tax

Georgia law (O.C.G.A. § 48-13-51) lets local governments levy an excise tax on hotel and motel rooms, but county governments need specific state authorization to raise that tax above the standard rate. This bill gives Glynn County's governing authority that authorization, letting it levy the tax at up to 7 percent of the charge for rooms, lodgings, or accommodations at hotels, motels, inns, campgrounds, and similar places. The bill ties this authority to a local resolution (R-06-25) that Glynn County's governing authority already adopted on January 16, 2025, which set the actual new tax rate and spelled out how the extra money would be used. Under the bill, at least 50 percent of the revenue collected above what a 5 percent rate would generate must go toward tourism, convention, and trade show promotion through the county's designated tourism marketing organization. The remaining amount must go toward tourism product development.

• Authorizes Glynn County's governing authority to levy a hotel and lodging excise tax at a rate of up to 7 percent, higher than the standard rate.
• Applies the tax to hotels, motels, inns, lodges, tourist camps, tourist cabins, campgrounds, and similar places that charge for rooms or accommodations.
• Requires at least 50 percent of the revenue collected above a 5 percent rate to fund tourism, convention, and trade show promotion.
• Requires the remaining revenue above the 5 percent threshold to be spent on tourism product development.
• Repeals any existing laws that conflict with this new authorization.

Glynn County's local government, hotel and motel operators and other short-term lodging providers in the county, the county's designated tourism marketing organization, and visitors who pay the lodging tax when staying in Glynn County accommodations.

Visitors staying in Glynn County hotels, motels, and campgrounds would pay a higher lodging tax, up to 7 percent instead of the standard rate. The extra revenue would fund tourism marketing and tourism development projects rather than the county's general budget.

• Section 1 authorizes Glynn County to levy the excise tax at up to 7 percent under O.C.G.A. § 48-13-51(b).
• Section 2 notes the authorization follows the county's January 16, 2025 resolution (R-06-25) setting the tax rate and spending plan.
• Section 3(1) requires at least 50 percent of revenue collected above a 5 percent rate to go to tourism, convention, and trade show promotion.
• Section 3(2) directs remaining excess revenue toward tourism product development.
• Section 4 repeals conflicting laws.

1. 2025-05-01Effective Date 2025-05-01
2. 2025-05-01Act 56
3. 2025-05-01House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-28Senate Passed/Adopted (Senate)
6. 2025-03-28Senate Committee Favorably Reported (Senate)
7. 2025-03-20Senate Read and Referred (Senate)
8. 2025-03-18House Passed/Adopted (House)

• Rick Townsend (R, HD-179)Primary sponsor
• Buddy DeLoach (R, HD-167)
• Steven Sainz (R, HD-180)

1. PassedHouse voteMarch 18, 2025

   171 yea, 0 nay (6 not voting, 3 absent)

   Local Calendar : House Vote #279

2. PassedSenate voteMarch 28, 2025

   53 yea, 0 nay (1 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #313

• hotel motel tax
• Glynn County government
• tourism funding
• local excise tax