SB349: SB349 Hancock County; levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; authorize the governing authority

Georgia law generally caps local hotel-motel taxes at 5 percent unless a locality gets special authorization for a higher rate tied to tourism spending. This bill gives Hancock County that authorization, letting its governing authority levy an excise tax of up to 8 percent on charges for rooms, lodgings, or accommodations at hotels, motels, inns, campgrounds, and similar places. The higher rate can only take effect after the county's governing authority adopts a resolution setting the tax rate, naming tourism projects, and specifying how the money will be split. Under that arrangement, at least half of any revenue collected above the standard 5 percent rate must go toward tourism, convention, and trade show promotion through a designated marketing organization, and the rest must go toward tourism product development. The bill repeals any conflicting laws.

• Authorizes Hancock County's governing authority to levy a hotel and lodging excise tax of up to 8 percent, higher than the standard 5 percent cap.
• Requires the tax increase to follow a county resolution that sets the rate, names tourism projects, and specifies how proceeds will be divided.
• Requires at least 50 percent of revenue collected above the 5 percent baseline to fund tourism, convention, and trade show promotion.
• Requires the remaining above-baseline revenue to be spent on tourism product development.
• Repeals any existing state or local laws that conflict with this new authorization.

Hancock County's governing authority, hotels, motels, inns, campgrounds and similar lodging businesses in the county, travelers who pay the tax when booking rooms, and tourism marketing organizations that would receive designated funding.

Guests staying at hotels, motels, or campgrounds in Hancock County could pay a higher lodging tax than the state's usual cap, and the extra money collected would be steered specifically into tourism marketing and development projects rather than the county's general budget.

• Section 1 authorizes Hancock County to levy a lodging excise tax up to 8 percent, citing O.C.G.A. § 48-13-51(b), covering hotels, motels, inns, lodges, tourist camps, cabins, and campgrounds.
• Section 2 conditions the tax increase on the county having already adopted a resolution specifying the rate, tourism projects, and allocation of proceeds.
• Section 3 requires at least 50 percent of revenue collected above the standard 5 percent rate go to tourism, convention, and trade show promotion via a designated marketing organization or authorized entity.
• Section 3 also requires any remaining above-baseline revenue to be spent on tourism product development.
• Section 4 repeals conflicting laws.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 696
3. 2026-05-12Senate Date Signed by Governor (Senate)
4. 2026-04-10Senate Sent to Governor (Senate)
5. 2026-03-20House Passed/Adopted (House)
6. 2026-03-20House Third Readers (House)
7. 2026-03-20House Committee Favorably Reported (House)
8. 2025-03-31House Second Readers (House)

• David Lucas (D, SD-026)Primary sponsor
• Mack Jackson (D, HD-128)

1. PassedSenate voteMarch 27, 2025

   52 yea, 0 nay (0 not voting, 4 absent)

   Local Consent Calendar: Senate Vote #291

2. PassedHouse voteMarch 20, 2026

   153 yea, 0 nay (14 not voting, 9 absent)

   Local Calendar : House Vote #734

• hotel motel tax
• Hancock County
• local taxes
• tourism funding