--- title: HB 1404. Pooler, City of; levy an excise tax collection: bills id: 2025-2026/hb1404 cite_as: HB 1404, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb1404 md_url: https://georgiacommons.org/bills/2025-2026/hb1404.md text_url: https://georgiacommons.org/bills/2025-2026/hb1404/text source_url: https://www.legis.ga.gov/legislation/73457 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb1403.md next: https://georgiacommons.org/bills/2025-2026/hb1405.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 887 omitted_url: https://georgiacommons.org/bills/2025-2026/hb1404.md?full=1 bill_number: HB 1404 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: - Ron Stephens - Bill Hitchens - Carl Gilliard text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB1404/2025 upstream_id: 2121411 summaries_model: claude-sonnet-5 topic_tags: - hotel-motel tax - tourism funding - Pooler city government - local taxes --- # HB 1404. Pooler, City of; levy an excise tax ## Text House Bill 1404 (AS PASSED HOUSE AND SENATE) By: Representatives Stephens of the 164th, Hitchens of the 161st, and Gilliard of the 162nd A BILL TO BE ENTITLED AN ACT To authorize the governing authority of the City of Pooler 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 Pooler is authorized to levy an excise tax at a rate not to exceed 6 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 a resolution by the governing authority of the City of Pooler on January 20, 2026, 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 Pooler: (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 Pooler 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 1404 lets the City of Pooler raise its hotel and motel tax up to 6 percent, with the extra money above 5 percent earmarked for tourism promotion and tourism-related projects. ### Plain-language summary 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. ### What it does - 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. ### Who it affects 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. ### Why it matters 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. ### Key provisions - 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. ## Status - Status: Passed (2026-05-12) - Last action: Effective Date 2026-05-12 (2026-05-12) - Sponsors: Ron Stephens, Bill Hitchens, Carl Gilliard - Official page: https://www.legis.ga.gov/legislation/73457 > The history, votes, and amendments (887 characters) are at https://georgiacommons.org/bills/2025-2026/hb1404.md?full=1