--- title: HB 1179. Revenue and taxation; excise tax on rooms, lodgings, and accommodations; provisions collection: bills id: 2025-2026/hb1179 cite_as: HB 1179, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb1179 md_url: https://georgiacommons.org/bills/2025-2026/hb1179.md text_url: https://georgiacommons.org/bills/2025-2026/hb1179/text source_url: https://www.legis.ga.gov/legislation/72793 date: 2026-02-05 status: introduced corpus_version: bills-2026-09-13 license: Public record of the Georgia General Assembly, via LegiScan; see about.md publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb1178.md next: https://georgiacommons.org/bills/2025-2026/hb1180.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 129 omitted_url: https://georgiacommons.org/bills/2025-2026/hb1179.md?full=1 bill_number: HB 1179 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2026-02-03 last_action: House Second Readers sponsors: - Ron Stephens - Gerald Greene - Rick Townsend - Josh Bonner - Matthew Gambill - Al Williams text_version: Introduced has_text: true legiscan_url: https://legiscan.com/GA/bill/HB1179/2025 upstream_id: 2106650 summaries_model: claude-sonnet-5 topic_tags: - hotel-motel tax - tourism funding - local government oversight - destination marketing organizations --- # HB 1179. Revenue and taxation; excise tax on rooms, lodgings, and accommodations; provisions ## Text House Bill 1179 By: Representatives Stephens of the 164th, Greene of the 154th, Townsend of the 179th, Bonner of the 73rd, Gambill of the 15th, and others A BILL TO BE ENTITLED AN ACT To amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to excise tax on rooms, lodgings, and accommodations, so as to remove the local government tax revenue threshold as it relates to the applicability of procedures for changing the designation of a private sector nonprofit organization engaged to promote tourism, conventions, and trade shows for such jurisdiction; to provide for criteria the Hotel Motel Tax Performance Review Board shall consider in approving or rejecting alterations or changes to such private sector nonprofit organization; to require the Hotel Motel Tax Performance Review Board to meet quarterly to address eligibility determinations and notifications of noncompliance; to provide for publication of such notifications; to provide for hearings and notice of such hearings; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to excise tax on rooms, lodgings, and accommodations, is amended by revising subsection (k) of Code Section 48-13-51, relating to county and municipal levies on public accommodations charges for promotion of tourism, conventions, and trade shows, as follows: "(k)(1) Any local governing authority levying the tax authorized under this article which has collected more than $500,000.00 in taxes per year in any of the three preceding fiscal years shall not alter or change the designated private sector nonprofit organization engaged to promote tourism, conventions, and trade shows for such local government unless and until the governing authority and the destination marketing organization for such local government agree to such alteration or change or such alteration or change is approved as provided for in paragraph (2) of this subsection. (2) If the governing authority and the destination marketing organization are unable to reach an agreement as to altering or changing the designated private sector nonprofit organization engaged to promote tourism, conventions, and trade shows, such proposed alterations or changes shall then be moved to the Hotel Motel Tax Performance Review Board, as established pursuant to Code Section 48-13-56.1, which shall meet as needed quarterly for approval or rejection based on the eligibility of the new proposed private sector nonprofit organization, as defined by Code Section 48-13-50.2, along with the following factors: (A) Whether the existing private sector nonprofit organization is meeting the goals set forth by its governing body; (B) Dedicated purpose of the proposed and existing private sector nonprofit organization as it relates to driving visitation to the destination; (C) Tenure of the existing private sector nonprofit organization as compared to the proposed private sector nonprofit organization; (D) Community involvement between the existing private sector nonprofit organization and the destination's community as it relates to driving visitation to such destination; (E) Investments made by the existing private sector nonprofit organization in creating business relationships to drive tourism; and (F) Future risk of an alteration or change of the private sector nonprofit organization." SECTION 2. Said article is further amended by revising subsections (c) and (d) of Code Section 48-13-56.1, relating to Hotel Motel Tax Performance Review Board, composition, appointments, investigations of complaints, and expenses of members, as follows: "(c) It shall be the duty of the performance review board to make a thorough and complete investigation of any complaint with respect to all actions of a county, municipality, or any other entity regarding its expenditure of funds received from a tax under this article and such county's, municipality's, or other entity's compliance with state law and regulations. Complaints may be received from taxpayers, local governments, innkeepers, or private sector nonprofit organizations. All complaints shall be received by the department by June 1 in order to be heard the following year. The performance review board shall meet annually from September 1 through December 1 quarterly and shall have 90 days to hold a hearing for any complaint received by the department. The department shall send a notice to all interested parties of the any meeting place and time. The performance review board shall issue a written report of its findings which shall include such evaluations, judgments, and recommendations as it deems appropriate. (d) The findings of the report of the review board under subsection (c) of this Code section shall be transmitted to the commissioner of community affairs within 60 30 calendar days of hearing the complaint. The commissioner of community affairs shall have 30 calendar days to review the findings of the performance review board. If the commissioner of community affairs determines that remedial action is necessary, the subject of the complaint shall be issued a notice notification of noncompliance by certified mail, return receipt requested, or statutory overnight delivery and shall be given a period of 90 calendar days to take the necessary remedial action with respect to such findings. In the event that such remedial action does not occur within the specified period, 60 calendar days from receipt of such notice to submit to the commissioner a new report specifying the rate of taxation and amounts collected and remitted as required under Code Section 48-13-56. Failure to submit such report within the specified period shall result in an automatic notification to the performance review board for consideration at its next meeting. All notifications of noncompliance shall be provided to the legal organ of the county in which the subject is located and made public on the department's website until a remedy is provided. The subject of the complaint shall publish such notification of noncompliance in the legal organ of the county in which the subject is located within 30 days of its receipt. Further, the commissioner of community affairs shall immediately notify the state revenue commissioner of any failure to take remedial action, and the state revenue commissioner shall be authorized to take appropriate action to enforce compliance with such remedial action, up to and including termination of the tax." SECTION 3. This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval. SECTION 4. All laws and parts of laws in conflict with this Act are repealed. ## Summaries written by Georgia Commons The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary. House Bill 1179 would change how Georgia cities and counties can switch the nonprofit organization that handles their hotel-motel tax funded tourism promotion, removing a revenue threshold and adding new review rules. ### Plain-language summary Georgia's hotel-motel tax law lets local governments hire a private nonprofit destination marketing organization to promote tourism using tax revenue, but currently only governments collecting more than $500,000 a year in this tax face restrictions on switching that organization without agreement or state board approval. This bill removes that dollar threshold, meaning the rule applies to all local governments regardless of how much tax revenue they collect. The bill also changes how the Hotel Motel Tax Performance Review Board handles disputes. It requires the board to meet quarterly instead of as needed or only annually, sets specific factors the board must weigh when deciding whether to approve a change in the promotional nonprofit, shortens some reporting deadlines, and creates a formal notification of noncompliance process that must be published in local legal newspapers and posted on a state website. The law would take effect as soon as the Governor signs it or it becomes law without his signature. ### What it does - Removes the $500,000 annual tax collection threshold, so all local governments levying the hotel-motel tax face the same rules when changing their tourism promotion nonprofit. - Requires the Hotel Motel Tax Performance Review Board to consider six specific factors, like the nonprofit's tenure and community involvement, before approving a change in organizations. - Changes the review board's meeting schedule from as-needed or annual to mandatory quarterly meetings, with 90 days to hold a hearing on any complaint received. - Shortens the deadline for the board to transmit findings to the commissioner of community affairs from 60 to 30 calendar days. - Creates a formal 'notification of noncompliance' process requiring publication in the local legal newspaper and on the Department of Community Affairs website until the problem is fixed. - Requires a subject found out of compliance to submit a new report on tax rates and collections within 60 days or be automatically referred back to the review board. ### Who it affects County and municipal governments that levy hotel-motel taxes, private sector nonprofit organizations hired to promote tourism and conventions, the Hotel Motel Tax Performance Review Board, the Department of Community Affairs, and the state revenue commissioner, who all play roles in reviewing and enforcing these rules. ### Why it matters Smaller Georgia cities and counties that previously fell below the $500,000 threshold would now face the same restrictions as larger jurisdictions when trying to change their tourism marketing nonprofit. More frequent board meetings and public noncompliance notices could speed up disputes and increase public visibility into how hotel-motel tax money is spent. ### Key provisions - Section 1 removes the $500,000 revenue threshold from O.C.G.A. § 48-13-51(k), extending the change-of-nonprofit approval process to all local governments levying the tax. - Section 1 adds six factors the Hotel Motel Tax Performance Review Board must weigh, including the existing nonprofit's tenure, community involvement, and future risk of switching. - Section 1 changes the board's meeting requirement from 'as needed' to quarterly for deciding on proposed changes to the tourism promotion nonprofit. - Section 2 amends O.C.G.A. § 48-13-56.1(c) to require quarterly board meetings and a 90-day window to hold hearings on complaints, replacing the prior annual September-to-December schedule. - Section 2 shortens the deadline for the board to transmit findings to the commissioner of community affairs from 60 to 30 calendar days. - Section 2 requires noncompliance notices to be published in the county's legal organ within 30 days and posted on the department's website until resolved. - Section 3 makes the law effective immediately upon the Governor's signature or becoming law without signature. ## Status - Status: Introduced (2026-02-03) - Last action: House Second Readers (2026-02-05) - Sponsors: Ron Stephens, Gerald Greene, Rick Townsend, Josh Bonner, Matthew Gambill, Al Williams - Official page: https://www.legis.ga.gov/legislation/72793 > The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1179.md?full=1