HB896: HB896 Hall County; levy an excise tax

Georgia law (O.C.G.A. § 48-13-51) lets certain counties levy an excise tax on hotel, motel, and similar lodging charges, with the exact rate and use of funds set by state authorization. This bill authorizes Hall County's governing authority to levy that tax at a rate of up to 8 percent on charges for rooms, lodgings, or accommodations at hotels, motels, inns, lodges, tourist camps, campgrounds, and similar places. The increase follows a resolution the Hall County governing authority adopted on February 13, 2025, which set the new rate and specified how the extra money would be used. Under the bill, at least 50 percent of the tax revenue collected above what a 5 percent rate would generate must go to tourism, convention, and trade show promotion through the county's destination marketing organization or another authorized entity. Whatever is left over must be spent on tourism product development.

• Authorizes Hall County's governing authority to levy a hotel and motel excise tax at a rate of up to 8 percent, under O.C.G.A. § 48-13-51(b).
• Applies the tax to hotels, motels, inns, lodges, tourist camps, tourist cabins, campgrounds, and similar places that charge for rooms or lodging.
• Requires at least 50 percent of the revenue collected above a 5 percent tax rate to fund tourism, convention, and trade show promotion.
• Directs the remaining revenue above the 5 percent rate to be spent on tourism product development.
• Ties the tax increase to a Hall County resolution adopted February 13, 2025 that set the rate and spending allocations.
• Repeals any conflicting state laws.

Hall County's local government, hotel and motel operators and other short-term lodging providers in the county, travelers and guests who pay lodging charges, and the county's tourism marketing organization and any group involved in tourism product development.

Visitors staying at Hall County hotels, motels, and campgrounds could pay a higher lodging tax, up to 8 percent instead of a lower rate. The county would gain more revenue dedicated specifically to tourism marketing and development projects rather than general county spending.

• Section 1 authorizes Hall County to levy the excise tax at a rate not exceeding 8 percent on charges for hotel, motel, and similar lodging accommodations.
• Section 2 notes the tax authorization follows a February 13, 2025 county resolution that set the rate and spending purposes.
• 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) requires the remaining revenue above the 5 percent baseline to be spent on tourism product development.
• Section 4 repeals any conflicting laws.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 657
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-01-27Senate Passed/Adopted (Senate)
6. 2026-01-27Senate Committee Favorably Reported (Senate)
7. 2026-01-12Senate Recommitted (Senate)
8. 2025-04-04Senate Committee Favorably Reported (Senate)

• David Clark (R, HD-100)Primary sponsor
• Matt Dubnik (R, HD-029)
• Lee Hawkins (R, HD-027)
• Brent Cox (R, HD-028)
• Soo Hong (R, HD-103)
• Emory Dunahoo (R, HD-031)

1. PassedHouse voteApril 4, 2025

   112 yea, 59 nay (1 not voting, 8 absent)

   Local Calendar : House Vote #434

2. PassedSenate voteJanuary 27, 2026

   46 yea, 0 nay (5 not voting, 3 absent)

   Local Consent Calendar: Senate Vote #501

• hotel motel tax
• Hall County government
• tourism funding
• local taxes