HB 498: Garden City Charm and Tourism Act; enact

Georgia law already allows counties to levy an excise tax on hotel, motel, and similar lodging charges, with the rate and use of funds governed by O.C.G.A. § 48-13-51. This bill, called the Garden City Charm and Tourism Act, specifically authorizes the governing authority of Augusta-Richmond County to raise that lodging tax rate up to 8 percent of the charge for rooms, lodgings, or accommodations at hotels, motels, inns, campgrounds, and similar places. The bill ties the new authority to a resolution the county government already adopted on January 13, 2022, which spelled out the specific tax rate, the tourism projects it would fund, and how the money would be divided. Under the bill, at least half of the tax revenue collected above what a 5 percent rate would generate must go to tourism, convention, and trade show promotion through the county's designated marketing organization or an existing authorized contractor. The rest of that excess revenue must go toward developing tourism-related projects.

• Authorizes Augusta-Richmond County's governing authority to levy a lodging excise tax at a rate of up to 8 percent under O.C.G.A. § 48-13-51(b).
• Applies the tax to hotels, motels, inns, lodges, tourist camps, tourist cabins, campgrounds, and similar places that charge for rooms or lodging.
• Requires at least 50 percent of tax revenue collected above the amount a 5 percent rate would produce to fund tourism, convention, and trade show promotion.
• Requires the remaining share of that excess revenue to be spent on tourism product development.
• Links the tax authorization to a specific county resolution from January 13, 2022 that set the rate and spending plan.
• Gives the law a short title, the Garden City Charm and Tourism Act, and repeals any conflicting laws.

Augusta-Richmond County's government, hotels, motels, inns, campgrounds and similar lodging businesses that would collect the higher tax from guests, travelers and visitors staying in the county, and the destination marketing organization or contracted entity that administers tourism promotion funds.

Visitors staying overnight in Augusta-Richmond County would pay a higher lodging tax, up to 8 percent instead of the current lower rate, and that extra money would be directed specifically into tourism marketing and tourism development projects rather than the county's general budget.

• Section 1 gives the Act its short title, the Garden City Charm and Tourism Act.
• Section 2 authorizes Augusta-Richmond County to levy the lodging excise tax at a rate not to exceed 8 percent under O.C.G.A. § 48-13-51(b).
• Section 3 notes the authorization follows a county resolution adopted January 13, 2022 setting the rate, projects, and allocation of proceeds.
• Section 4(1) requires at least 50 percent of revenue collected above a 5 percent rate to fund tourism, convention, and trade show promotion.
• Section 4(2) requires the remaining excess revenue to be spent on tourism product development.
• Section 5 repeals conflicting laws.

1. 2025-05-13Effective Date
2. 2025-05-13Act 144
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-02-28Senate Passed/Adopted (Senate)
6. 2025-02-28Senate Committee Favorably Reported (Senate)
7. 2025-02-24Senate Read and Referred (Senate)
8. 2025-02-21House Passed/Adopted (House)

• Lynn Heffner (D, HD-130)Primary sponsor
• Karlton Howard (D, HD-129)
• L.C. Myles (D, HD-126)
• Mark Newton (R, HD-127)
• Brian Prince (D, HD-132)

1. PassedHouse voteFebruary 21, 2025

   170 yea, 0 nay (7 not voting, 3 excused)

   Local Calendar: House Vote #58

2. PassedSenate voteFebruary 28, 2025

   51 yea, 1 nay (2 not voting, 2 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #106

• hotel motel tax
• Augusta-Richmond County
• tourism funding
• local government taxes