---
title: HB 1317. Fort Oglethorpe, City of; levy an excise tax
collection: bills
id: 2025-2026/hb1317
cite_as: HB 1317, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1317
md_url: https://georgiacommons.org/bills/2025-2026/hb1317.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1317/text
source_url: https://www.legis.ga.gov/legislation/73246
date: 2026-05-12
status: passed
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.
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next: https://georgiacommons.org/bills/2025-2026/hb1318.md
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omitted: votes and history
omitted_chars: 957
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1317.md?full=1
bill_number: HB 1317
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-05-12
last_action: Effective Date 2026-05-12
sponsors:
  - Mitchell Horner
  - Mike Cameron
  - Steve Tarvin
  - Clint Dixon
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1317/2025
upstream_id: 2118535
summaries_model: claude-sonnet-5
topic_tags:
  - hotel motel tax
  - local taxes
  - tourism funding
  - Fort Oglethorpe
  - municipal government
---

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

## Text

House Bill 1317 (AS PASSED HOUSE AND SENATE)
By: Representatives Horner of the 3rd, Cameron of the 1st, and Tarvin of the 2nd
A BILL TO BE ENTITLED
AN ACT
To authorize the governing authority of the City of Fort Oglethorpe to levy an excise tax
pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide procedures,
conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for
other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Pursuant to the authority of subsection (b) of Code Section 48-13-51 of the O.C.G.A., the
governing authority of the City of Fort Oglethorpe is authorized to levy an excise tax at a rate
not to exceed 8 percent of the charge for the furnishing for value to the public of any room
or rooms, lodgings, or accommodations furnished by any person or legal entity licensed by,
or required to pay business or occupation taxes to, the municipality for operating a hotel,
motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place in which
rooms, lodgings, or accommodations are regularly or periodically furnished for value.
SECTION 2.
The enactment of this Act is subsequent to the adoption of Resolution No. 2025-03 by the
governing authority of the City of Fort Oglethorpe on December 8, 2025, which specifies the
subsequent tax rate, identifies the projects or tourism product development purposes, and
specifies the allocation of proceeds.
SECTION 3.
In accordance with the terms of such resolution adopted by the mayor and council of the City
of Fort Oglethorpe:
(1) In each fiscal year during which a tax is collected pursuant to paragraph (2) of
subsection (b) of Code Section 48-13-51 of the O.C.G.A., an amount equal to not less
than 50 percent of the total amount of taxes collected that exceeds the amount of taxes
that would be collected at the rate of 5 percent shall be expended for promoting tourism,
conventions, and trade shows by the destination marketing organization designated by the
City of Fort Oglethorpe or by such other entity already authorized to administer tourism
funds pursuant to existing contracts as specified in paragraph (2) of subsection (e) of
Code Section 48-13-51 of the O.C.G.A.; and
(2) The remaining amount of taxes collected that exceeds the amount of taxes that would
be collected at the rate of 5 percent which is not otherwise expended under paragraph (1)
of this section shall be expended for tourism product development.
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 1317 lets the City of Fort Oglethorpe raise its hotel/motel excise tax to as much as 8 percent, with the extra money earmarked for tourism promotion and tourism-related development.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-12)
- Last action: Effective Date 2026-05-12 (2026-05-12)
- Sponsors: Mitchell Horner, Mike Cameron, Steve Tarvin, Clint Dixon
- Official page: https://www.legis.ga.gov/legislation/73246

> The history, votes, and amendments (957 characters) are at https://georgiacommons.org/bills/2025-2026/hb1317.md?full=1