Georgia CommonsHB 1453: Jeff Davis County; levy an excise tax
Last action May 12, 2026 · Effective Date 2026-05-12
A new state law lets Jeff Davis County raise its hotel-motel tax up to 8 percent, with most of the extra money required to go toward promoting tourism and building tourism-related projects.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Enrolled version, the latest LegiScan holds.
In plain language
Georgia law generally caps local hotel-motel excise taxes, and counties need specific state authorization to go above the standard rate. This bill gives Jeff Davis County's governing authority permission to levy a hotel-motel excise tax of up to 8 percent on charges for rooms, lodgings, or accommodations at hotels, motels, inns, campgrounds, and similar places within the county. The increase follows a resolution the county government adopted on December 11, 2025, which set the new rate and spelled out how the extra money would be used. Under the bill, at least 50 percent of the revenue collected above what a 5 percent rate would generate must go to tourism, convention, and trade show promotion through the county's designated destination marketing organization or an existing contracted entity. The rest of that excess revenue must be spent on tourism product development. The bill repeals any conflicting laws.
What the bill does
- Authorizes Jeff Davis County's governing authority to levy a hotel-motel excise tax of up to 8 percent, citing state law (O.C.G.A. § 48-13-51(b)).
- Ties the tax increase to a county resolution adopted December 11, 2025 that sets the rate and spending plan.
- Requires at least 50 percent of revenue collected above the 5 percent baseline rate to fund tourism, convention, and trade show promotion.
- Requires the remaining excess revenue above the 5 percent baseline to be spent on tourism product development.
- Repeals any existing laws that conflict with this new authorization.
Who it affects
Jeff Davis County's government, hotels, motels, inns, campgrounds, and other short-term lodging businesses that collect the tax, travelers and visitors who pay it, and the county's designated tourism marketing organization or contracted entity that receives a share of the funds.
Why it matters
Visitors staying in Jeff Davis County lodging would pay a higher tax on their rooms, and the county would gain more money earmarked specifically for tourism promotion and tourism-related development projects rather than general county spending.
Key provisions
- Section 1 sets the maximum excise tax rate at 8 percent of charges for rooms, lodgings, or accommodations in the county.
- Section 2 notes the tax increase follows a county resolution specifying the rate, tourism projects, and allocation of proceeds.
- Section 3(1) requires at least 50 percent of revenue above the 5 percent baseline to fund tourism, convention, and trade show promotion via the county's marketing organization.
- Section 3(2) directs remaining excess revenue toward tourism product development.
- Section 4 repeals conflicting laws.
From the bill
“the governing authority of Jeff Davis County 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”
“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”
Status timeline
- Effective Date 2026-05-12
- Act 652
- House Date Signed by Governor (House)
- House Sent to Governor (House)
- Senate Passed/Adopted (Senate)
- Senate Committee Favorably Reported (Senate)
- Senate Read and Referred (Senate)
- House Passed/Adopted (House)
Show full history (13 actions)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- William Werkheiser (R, HD-157)
Votes
- House voteMarch 4, 2026
166 yea, 1 nay (9 not voting, 1 absent)
- Senate voteMarch 18, 2026
50 yea, 0 nay (2 not voting, 2 absent)
Topics
- hotel-motel tax
- tourism funding
- local taxes
- Jeff Davis County