HB 1317: Fort Oglethorpe, City of; levy an excise tax

Georgia law (O.C.G.A. Section 48-13-51) lets certain cities levy an excise tax on hotel, motel, and similar lodging charges, with special rules for rates above 5 percent. This bill authorizes the City of Fort Oglethorpe specifically to levy that tax at a rate of up to 8 percent, rather than being capped at the lower rate that would otherwise apply. The bill follows a city resolution (Resolution No. 2025-03, adopted December 8, 2025) that set the actual rate and spelled out how the money would be used. Under the bill, in any year the tax is collected, at least half of the revenue collected above what a 5 percent rate would generate must go to tourism, convention, and trade show promotion through the city's designated marketing organization or an already-authorized entity. The rest of that above-5-percent revenue must go toward tourism product development.

• Authorizes the City of Fort Oglethorpe to levy an excise tax of up to 8 percent on hotel, motel, and similar lodging charges within the city.
• Ties the authorization to a city resolution (Resolution No. 2025-03) that sets the specific rate and spending plan for the tax revenue.
• Requires at least 50 percent of tax revenue collected above the 5 percent rate to fund tourism, convention, and trade show promotion.
• Directs any remaining revenue above the 5 percent rate that is not spent on promotion to be used for tourism product development.
• Repeals any existing state laws that conflict with this authorization.

Hotels, motels, inns, lodges, tourist camps, campgrounds, and similar lodging businesses in Fort Oglethorpe that must collect and remit the tax; travelers and guests who pay the tax when renting rooms; the city government and its designated tourism marketing organization, which receive and spend the extra revenue.

Fort Oglethorpe could collect more money from visitors staying in local lodging and dedicate that extra revenue specifically to tourism marketing and development projects, potentially affecting hotel costs for travelers and funding for local tourism initiatives.

• Section 1 authorizes the city to levy the excise tax at a rate not exceeding 8 percent of lodging charges, under the authority of O.C.G.A. Section 48-13-51(b).
• Section 2 references the city's Resolution No. 2025-03 (adopted December 8, 2025) as the source for the actual rate and spending allocations.
• Section 3(1) requires at least 50 percent of revenue collected above the 5 percent baseline rate to go toward tourism, convention, and trade show promotion.
• Section 3(2) requires any remaining above-baseline revenue not spent on promotion to be used for tourism product development.
• Section 4 repeals conflicting laws.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 649
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-07House Sent to Governor (House)
5. 2026-03-31Senate Passed/Adopted (Senate)
6. 2026-03-31Senate Third Read (Senate)
7. 2026-03-27Senate Read Second Time (Senate)
8. 2026-03-27Senate Committee Favorably Reported (Senate)

• Mitchell Horner (R, HD-003)Primary sponsor
• Mike Cameron (R, HD-001)
• Steve Tarvin (R, HD-002)
• Clint Dixon (R, SD-045)

1. PassedHouse voteMarch 4, 2026

   166 yea, 1 nay (9 not voting, 1 absent)

   Local Calendar : House Vote #600

2. PassedSenate voteMarch 31, 2026

   41 yea, 3 nay (3 not voting, 7 absent)

   Passage: Senate Vote #885

• hotel motel tax
• local taxes
• tourism funding
• Fort Oglethorpe
• municipal government