---
title: HB 1484. Bowman, City of; levy an excise tax
collection: bills
id: 2025-2026/hb1484
cite_as: HB 1484, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1484
md_url: https://georgiacommons.org/bills/2025-2026/hb1484.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1484/text
source_url: https://www.legis.ga.gov/legislation/73772
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.
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omitted: votes and history
omitted_chars: 886
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1484.md?full=1
bill_number: HB 1484
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:
  - Rob Leverett
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1484/2025
upstream_id: 2128578
summaries_model: claude-sonnet-5
topic_tags:
  - hotel tax
  - local government finance
  - tourism funding
  - City of Bowman
  - excise tax
---

# HB 1484. Bowman, City of; levy an excise tax

## Text

House Bill 1484 (AS PASSED HOUSE AND SENATE)
By: Representative Leverett of the 123rd
A BILL TO BE ENTITLED
AN ACT
To authorize the governing authority of the City of Bowman 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 Bowman 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 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 Bowman on January 30, 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 Bowman:
(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 Bowman 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 1484 lets the City of Bowman raise its hotel and motel excise tax up to 8 percent, with the extra money split between tourism marketing and tourism-related development projects.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-12)
- Last action: Effective Date 2026-05-12 (2026-05-12)
- Sponsors: Rob Leverett
- Official page: https://www.legis.ga.gov/legislation/73772

> The history, votes, and amendments (886 characters) are at https://georgiacommons.org/bills/2025-2026/hb1484.md?full=1