HB 1484: Bowman, City of; levy an excise tax

Georgia law lets cities levy a local excise tax on hotel, motel, and similar lodging charges, usually capped at 5 percent unless the General Assembly grants extra authority. This bill gives the City of Bowman that extra authority, letting its governing body raise the tax rate on rooms and lodgings up to 8 percent. The bill follows a resolution the Bowman mayor and council adopted on January 30, 2026, which set the new rate and spelled out how the money above the old 5 percent level would be used. Under the bill, at least half of that extra revenue must go to a designated tourism marketing organization (or another entity already contracted to handle tourism funds) to promote tourism, conventions, and trade shows. The rest must be spent on tourism product development, meaning projects meant to build up local attractions or facilities for visitors.

• Authorizes the City of Bowman to levy a hotel and motel excise tax at a rate up to 8 percent, higher than the standard 5 percent cap.
• Ties the tax increase to a January 30, 2026 city council resolution that set the specific rate and spending plan.
• Requires at least 50 percent of revenue collected above the 5 percent level to fund tourism, convention, and trade show promotion through a designated marketing organization.
• Directs the remaining share of the extra revenue toward tourism product development projects.
• Repeals any prior state laws that conflict with these new taxing terms.

Visitors and guests who pay for hotel, motel, inn, lodge, tourist camp, or campground rooms in the City of Bowman, along with the businesses operating those lodgings, the city's governing authority, and the tourism marketing organization that will receive a share of the tax revenue.

Guests staying in Bowman lodging could pay up to 8 percent in local excise tax instead of the usual 5 percent cap, and the extra money would be steered specifically into tourism marketing and development projects rather than the city's general fund.

• Section 1 authorizes the Bowman governing authority to levy the excise tax at up to 8 percent on lodging charges under O.C.G.A. § 48-13-51(b).
• Section 2 notes the tax authorization follows a January 30, 2026 city resolution setting the rate and spending allocations.
• Section 3(1) requires at least 50 percent of revenue collected above the 5 percent baseline to go toward tourism, convention, and trade show promotion.
• Section 3(2) directs the remaining excess revenue toward tourism product development.
• Section 4 repeals conflicting laws.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 653
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-03-20Senate Passed/Adopted (Senate)
6. 2026-03-20Senate Committee Favorably Reported (Senate)
7. 2026-03-19Senate Read and Referred (Senate)
8. 2026-03-18House Passed/Adopted (House)

• Rob Leverett (R, HD-123)Primary sponsor

1. PassedHouse voteMarch 18, 2026

   161 yea, 2 nay (7 not voting, 6 absent)

   Local Calendar : House Vote #712

2. PassedSenate voteMarch 20, 2026

   44 yea, 0 nay (5 not voting, 5 absent)

   Local Consent Calendar: Senate Vote #761

• hotel tax
• local government finance
• tourism funding
• City of Bowman
• excise tax