--- title: HB 1453. Jeff Davis County; levy an excise tax collection: bills id: 2025-2026/hb1453 cite_as: HB 1453, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb1453 md_url: https://georgiacommons.org/bills/2025-2026/hb1453.md text_url: https://georgiacommons.org/bills/2025-2026/hb1453/text source_url: https://www.legis.ga.gov/legislation/73626 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/hb1452.md next: https://georgiacommons.org/bills/2025-2026/hb1454.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 886 omitted_url: https://georgiacommons.org/bills/2025-2026/hb1453.md?full=1 bill_number: HB 1453 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: - William Werkheiser text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB1453/2025 upstream_id: 2124807 summaries_model: claude-sonnet-5 topic_tags: - hotel-motel tax - tourism funding - local taxes - Jeff Davis County --- # HB 1453. Jeff Davis County; levy an excise tax ## Text House Bill 1453 (AS PASSED HOUSE AND SENATE) By: Representative Werkheiser of the 157th A BILL TO BE ENTITLED AN ACT To authorize the governing authority of Jeff Davis County to levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide for 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 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 furnished by any person or legal entity licensed by, or required to pay business or occupation taxes to, the county 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 Jeff Davis County, 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 governing authority of Jeff Davis County on December 11, 2025: (1) In each fiscal year during which a tax is collected pursuant to paragraph (3) 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 Jeff Davis County or by such other entity already authorized to administer tourism funds pursuant to an existing contract 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. 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. ### Plain-language summary 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 it 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. ยง 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. ## Status - Status: Passed (2026-05-12) - Last action: Effective Date 2026-05-12 (2026-05-12) - Sponsors: William Werkheiser - Official page: https://www.legis.ga.gov/legislation/73626 > The history, votes, and amendments (886 characters) are at https://georgiacommons.org/bills/2025-2026/hb1453.md?full=1