HB819: HB819 Jasper County; levy an excise tax

Georgia law (O.C.G.A. § 48-13-51) lets counties charge an excise tax on hotel, motel, and similar short-term lodging stays, but caps on the rate and rules on how the money is spent depend on specific state authorization. This bill gives Jasper County's governing authority permission to levy that lodging tax at a rate of up to 8 percent, higher than the standard rate allowed without special authorization. The bill notes that Jasper County's government already passed a resolution on November 4, 2024, setting the new tax rate, naming tourism projects the money would fund, and laying out how the revenue would be divided. The bill requires that at least half of the tax revenue collected above what a 5 percent rate would generate go toward tourism, convention, and trade show promotion through the county's designated marketing organization, with the rest going to tourism product development.

• Authorizes Jasper County's governing authority to levy a hotel/motel excise tax at a rate up to 8 percent, under the state law that governs local lodging taxes (O.C.G.A. § 48-13-51).
• Applies the tax to hotels, motels, inns, lodges, tourist camps, tourist cabins, campgrounds, and similar businesses that charge for rooms or lodging.
• Requires at least 50 percent of the 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.
• Directs the remaining excess revenue (above the 5 percent baseline) toward tourism product development projects.
• Ties the tax authorization to a specific Jasper County resolution adopted November 4, 2024, that set the rate, named projects, and specified how proceeds are allocated.
• Repeals any existing laws that conflict with this authorization.

Jasper County's local government, hotel and motel operators and similar lodging businesses in the county, travelers and tourists who pay the room tax, and the destination marketing organization or other entity that administers the county's tourism funds.

Visitors staying in Jasper County lodging would pay a higher tax on their rooms, up to 8 percent instead of the standard lower rate. The county would gain more money specifically directed toward tourism marketing and tourism-related development projects rather than general county spending.

• Section 1 authorizes Jasper County to levy the excise tax at up to 8 percent of the charge for rooms, lodgings, or accommodations under O.C.G.A. § 48-13-51(b).
• Section 2 states the tax authorization follows a Jasper County resolution from November 4, 2024 that set the rate and outlined tourism projects and proceeds allocation.
• Section 3(1) requires at least 50 percent of revenue collected above the 5 percent baseline rate to fund tourism, convention, and trade show promotion.
• Section 3(2) directs the remaining excess revenue toward tourism product development.
• Section 4 repeals conflicting laws.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 236
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-10House Sent to Governor (House)
5. 2025-04-04Senate Passed/Adopted (Senate)
6. 2025-04-04Senate Committee Favorably Reported (Senate)
7. 2025-03-31Senate Read and Referred (Senate)
8. 2025-03-31House Passed/Adopted (House)

• Dale Washburn (R, HD-144)Primary sponsor

1. PassedHouse voteMarch 31, 2025

   165 yea, 0 nay (10 not voting, 5 absent)

   Local Calendar Without Hbs 851 & 852: House Vote #342

2. PassedSenate voteApril 4, 2025

   51 yea, 1 nay (3 not voting, 1 absent)

   Local Consent Calendar: Senate Vote #446

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