HB855: HB855 Thomasville, City of; excise tax; expenditure of certain proceeds; revise provisions

In 2016 the Georgia General Assembly gave the City of Thomasville authority to levy an excise tax (commonly known as a hotel/motel tax) under O.C.G.A. § 48-13-51, and that law set rules for how the proceeds had to be spent. This bill amends that 2016 local law by rewriting one paragraph covering how the city must handle money collected above the standard 5 percent tax rate. Under the revised language, in any fiscal year the city collects this tax, at least 50 percent of the amount collected above what a 5 percent rate would generate must be spent on promoting tourism, conventions, and trade shows. That spending must go through the destination marketing organization the city designates, or another entity authorized under a contract described in O.C.G.A. § 48-13-51. The bill repeals any conflicting laws and applies only to the City of Thomasville.

• Amends the City of Thomasville's 2016 hotel/motel excise tax law (Ga. L. 2016, p. 3799) by rewriting paragraph (1) of Section 3.
• Requires at least 50 percent of tax proceeds collected above the 5 percent rate to be spent on promoting tourism, conventions, and trade shows.
• Specifies that this promotional spending must be handled by the city's designated destination marketing organization or another entity under an authorized contract.
• Repeals any prior laws that conflict with the new spending requirement.

The City of Thomasville's government, its designated destination marketing or tourism organization, hotels and other lodging businesses that collect the excise tax, and any entities under contract to administer tourism promotion spending in the city.

The change affects how Thomasville allocates hotel tax revenue, ensuring a set share of money collected above the base 5 percent rate goes specifically toward attracting visitors, conventions, and trade shows rather than other city uses.

• Section 1 revises paragraph (1) of Section 3 of the 2016 Thomasville excise tax law to set the 50 percent minimum spending requirement on tourism promotion.
• The revised language ties the required spending to amounts collected above what a 5 percent tax rate would produce, per O.C.G.A. § 48-13-51(b)(2).
• Spending must go to the city's designated destination marketing organization or another entity authorized under a contract per O.C.G.A. § 48-13-51(e)(2).
• Section 2 repeals all laws and parts of laws that conflict with the amended provisions.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 242
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-08House Sent to Governor (House)
5. 2025-04-02Senate Passed/Adopted (Senate)
6. 2025-04-02Senate Committee Favorably Reported (Senate)
7. 2025-03-31Senate Read and Referred (Senate)
8. 2025-03-31House Passed/Adopted (House)

• Darlene Taylor (R, HD-173)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 2, 2025

   55 yea, 1 nay

   Supplemental Local Consent Calendar: Senate Vote #400

• hotel motel tax
• Thomasville
• tourism funding
• local government finance