HB755: HB755 Cherokee County; levy an excise tax

Georgia law already allows counties to levy an excise tax on hotel, motel, and similar lodging charges under O.C.G.A. § 48-13-51. This bill specifically authorizes Cherokee County's governing authority to levy that tax at a rate of up to 8 percent of the charge for rooms, lodgings, or accommodations furnished for value at hotels, motels, inns, lodges, tourist camps, tourist cabins, campgrounds, or similar places. The bill notes that Cherokee County's governing authority already adopted a resolution in February 2024 setting the specific tax rate and spelling out how the money above the standard 5 percent rate 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 destination marketing organization or another authorized entity. The rest of that excess revenue must be spent on tourism product development. The bill repeals any conflicting laws.

• Authorizes Cherokee County's governing authority to levy a hotel and motel excise tax of up to 8 percent, higher than the standard rate allowed without special authorization.
• Ties the new tax authority to a county resolution (Resolution No. 2024-R-021) that already set the rate and spending plan before this bill's passage.
• Requires at least 50 percent of the tax revenue collected above a 5 percent rate to fund tourism, convention, and trade show promotion through a designated marketing organization.
• Requires the remaining excess revenue (above the 5 percent baseline) to be spent on tourism product development projects.
• Repeals any state laws that conflict with this authorization.

Cherokee County's government, hotels, motels, inns, campgrounds, and similar lodging businesses that must collect the tax, travelers who pay higher lodging charges, and tourism organizations that receive the earmarked funding for promotion and development.

Visitors staying in Cherokee County lodging could pay a higher tax on their bill, up to 8 percent, generating more revenue that the county must largely direct toward tourism marketing and development rather than general county spending.

• Section 1 authorizes Cherokee County to levy the excise tax at a rate not exceeding 8 percent, citing O.C.G.A. § 48-13-51(b) as the source of authority.
• Section 2 references the county's prior Resolution No. 2024-R-021, adopted February 21, 2024, which set the specific rate and spending allocations.
• Section 3(1) requires at least 50 percent of revenue collected above a 5 percent tax rate to fund tourism, convention, and trade show promotion.
• Section 3(2) directs any remaining excess revenue not spent under paragraph (1) toward tourism product development.
• Section 4 repeals conflicting laws.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 168
3. 2025-05-13House 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. 2025-03-27Senate Read and Referred (Senate)
8. 2025-03-25House Passed/Adopted (House)

• Mandi Ballinger (R, HD-023)Primary sponsor
• Jordan Ridley (R, HD-022)
• Brad Thomas (R, HD-021)
• Jan Jones (R, HD-047)
• Mitchell Scoggins (R, HD-014)
• Don Parsons (R, HD-044)

1. PassedHouse voteMarch 25, 2025

   170 yea, 0 nay (6 not voting, 4 absent)

   Local Calendar : House Vote #302

2. PassedSenate voteMarch 28, 2025

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

   Local Consent Calendar: Senate Vote #313

• hotel motel tax
• Cherokee County
• tourism funding
• local excise tax