HB 1404: Pooler, City of; levy an excise tax

Georgia law already lets cities collect an excise tax, commonly called a hotel-motel tax, on the charge for renting hotel rooms, motel rooms, campsites, and similar short-term lodgings. This bill authorizes the City of Pooler specifically to raise that tax rate up to 6 percent, using authority already granted under state law (O.C.G.A. § 48-13-51). The bill notes that Pooler's city council already passed a local resolution on January 20, 2026 setting the actual rate, naming tourism projects, and deciding how the money will be split. Following that resolution, the bill requires that at least 50 percent of the extra revenue collected above what a 5 percent rate would bring in must go to tourism, convention, and trade show promotion through Pooler's designated destination marketing organization. The rest of that extra revenue must go toward tourism product development, meaning new attractions or facilities aimed at drawing visitors.

• Authorizes the City of Pooler to levy a hotel-motel excise tax at a rate of up to 6 percent, higher than the standard rate under Georgia law.
• Applies the tax to hotels, motels, inns, lodges, tourist camps, tourist cabins, campgrounds, and similar businesses that rent rooms or lodging for a fee.
• Requires at least 50 percent of the revenue collected above a 5 percent rate to fund tourism, convention, and trade show promotion.
• Directs the remaining revenue above the 5 percent threshold to be spent on tourism product development, such as new tourism-related projects.
• Repeals any existing laws that conflict with these new provisions.

Hotels, motels, inns, campgrounds, and similar lodging businesses in Pooler that must collect and remit the tax; travelers who pay the tax when booking a room; the City of Pooler's government; and the destination marketing organization or other entity that administers the tourism funds.

Visitors staying in Pooler would pay a higher lodging tax, up to 6 percent instead of a lower standard rate, and that extra money would be directed specifically toward tourism marketing and new tourism projects rather than the city's general budget.

• Section 1 authorizes Pooler to levy the excise tax at up to 6 percent under the state law governing local hotel-motel taxes (O.C.G.A. § 48-13-51(b)).
• Section 2 references a January 20, 2026 city resolution that set the specific tax rate and identified tourism projects and fund allocations.
• Section 3(1) requires at least 50 percent of revenue collected above a 5 percent rate to go toward tourism, convention, and trade show promotion.
• Section 3(2) directs the remaining above-5-percent revenue toward tourism product development.
• Section 4 repeals any conflicting laws.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 651
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-10House Sent to Governor (House)
5. 2026-04-02Senate Passed/Adopted (Senate)
6. 2026-04-02Senate Committee Favorably Reported (Senate)
7. 2026-03-27Senate Read and Referred (Senate)
8. 2026-03-27House Passed/Adopted (House)

• Ron Stephens (R, HD-164)Primary sponsor
• Bill Hitchens (R, HD-161)
• Carl Gilliard (D, HD-162)

1. PassedHouse voteMarch 27, 2026

   153 yea, 0 nay (20 not voting, 3 absent)

   Local Calendar : House Vote #772

2. PassedSenate voteApril 2, 2026

   49 yea, 0 nay (3 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #927

• hotel-motel tax
• tourism funding
• Pooler city government
• local taxes