--- title: HB 498. Garden City Charm and Tourism Act; enact collection: bills id: 2025-2026/hb498 cite_as: HB 498, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb498 md_url: https://georgiacommons.org/bills/2025-2026/hb498.md text_url: https://georgiacommons.org/bills/2025-2026/hb498/text source_url: https://www.legis.ga.gov/legislation/70422 date: 2025-05-13 status: passed corpus_version: bills-2026-08-28 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/hb497.md next: https://georgiacommons.org/bills/2025-2026/hb499.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 883 omitted_url: https://georgiacommons.org/bills/2025-2026/hb498.md?full=1 bill_number: HB 498 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2025-05-13 last_action: Effective Date 2025-05-13 sponsors: - Lynn Heffner - Karlton Howard - L.C. Myles - Mark Newton - Brian Prince text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB498/2025 upstream_id: 1974199 summaries_model: claude-sonnet-5 topic_tags: - hotel motel tax - Augusta-Richmond County - tourism funding - local excise tax --- # HB 498. Garden City Charm and Tourism Act; enact ## Text 25 LC 47 3390/AP House Bill 498 (AS PASSED HOUSE AND SENATE) By: Representatives Heffner of the 130th, Howard of the 129th, Myles of the 126th, Newton of the 127th, and Prince of the 132nd A BILL TO BE ENTITLED AN ACT To authorize the governing authority of Augusta-Richmond County to levy an excise tax1 pursuant to subsection (b) of Code Section 48-13-51 of the O.C. G.A.; to provide for2 procedures, conditions, and limitations; to provide a short title; to provide for related matters;3 to repeal conflicting laws; and for other purposes.4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 SECTION 1.6 This Act shall be known and may be cited as the "Garden City Charm and Tourism Act."7 SECTION 2.8 Pursuant to the authority of subsection (b) of Code Section 48- 13-51 of the O.C.G.A., the9 governing authority of Augusta-Richmond County is authorized to levy an excise tax at a rate10 not to exceed 8 percent of the charge for the furnishing for value to the public of any room11 or rooms, lodgings, or accommodations furnished by any person or legal entity licensed by,12 or required to pay business or occupation taxes to, the county for operating a hotel, motel,13 inn, lodge, tourist camp, tourist cabin, campground, or any oth er place in which rooms,14 lodgings, or accommodations are regularly or periodically furnished for value.15 H. B. 498 - 1 - 25 LC 47 3390/AP SECTION 3.16 The enactment of this Act is subsequent to the adoption of a re solution by the governing17 authority of Augusta-Richmond County on January 13, 2022, which specifies the subsequent18 tax rate, identifies the projects or tourism product development purposes, and specifies the19 allocation of proceeds.20 SECTION 4.21 In accordance with the terms of such resolution adopted by the governing authority of22 Augusta-Richmond County:23 (1) In each fiscal year during which a tax is collected pursuant to subsection (b) of Code24 Section 48-13-51 of the O.C.G.A., an amount equal to not less than 50 percent of the total25 amount of taxes collected that exceeds the amount of taxes that would be collected at the26 rate of 5 percent shall be expended for promoting tourism, conventions, and trade shows27 by the destination marketing organization designated by the gov erning authority of28 Augusta-Richmond County or by such other entity already authorized to administer tourism29 funds pursuant to an existing contract as specified in paragrap h (2) of subsection (e) of30 Code Section 48-13-51 of the O.C.G.A.; and31 (2) The remaining amount of taxes collected that exceeds the amount of taxes that would32 be collected at the rate of 5 percent which is not otherwise expended under paragraph (1)33 of this section shall be expended for tourism product development.34 SECTION 5.35 All laws and parts of laws in conflict with this Act are repealed.36 H. B. 498 - 2 - ## 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 498 lets Augusta-Richmond County raise its hotel and motel excise tax rate to as much as 8 percent, with most of the extra money required to go toward tourism promotion and development. ### Plain-language summary Georgia law (O.C.G.A. § 48-13-51) lets local governments levy excise taxes on hotel and motel stays, but raising the rate above a base level normally requires specific state authorization. This bill, titled the Garden City Charm and Tourism Act, gives Augusta-Richmond County's governing authority that authorization, letting it levy the tax at a rate of up to 8 percent on charges for hotel rooms, motel rooms, campgrounds, and similar lodging. The bill ties this authority to a local resolution the county government already adopted on January 13, 2022, which set out the specific tax rate, tourism projects, and how proceeds would be divided. Under the bill, at least 50 percent of the money collected above what a 5 percent rate would generate must go to the county's designated tourism marketing organization (or another authorized entity) for promoting tourism, conventions, and trade shows. The rest of that extra money must be spent on tourism product development. The bill repeals any conflicting laws. ### What it does - Authorizes Augusta-Richmond County to levy a hotel, motel, and lodging excise tax at a rate of up to 8 percent, higher than the standard base rate. - Requires the tax increase to follow the terms of a county resolution adopted January 13, 2022, which set the rate, projects, and allocation of proceeds. - Requires at least 50 percent of tax revenue collected above what a 5 percent rate would raise to fund tourism, convention, and trade show promotion through the county's designated marketing organization. - Requires any remaining revenue above the 5 percent baseline that is not spent on marketing to be spent on tourism product development. - Repeals any existing laws that conflict with this new authorization. ### Who it affects Hotel, motel, inn, lodge, campground, and other short-term lodging operators in Augusta-Richmond County, along with travelers who pay the lodging tax, the county's tourism marketing organization, and the Augusta-Richmond County governing authority that administers the tax and its proceeds. ### Why it matters Guests staying in Augusta-Richmond County lodging could see a higher tax added to their bill, up to 8 percent instead of a lower base rate. In exchange, the added revenue is earmarked for tourism marketing and development projects rather than general county spending. ### Key provisions - Section 1 names the bill the 'Garden City Charm and Tourism Act.' - Section 2 authorizes Augusta-Richmond County to levy the lodging excise tax at up to 8 percent under O.C.G.A. § 48-13-51(b). - Section 3 notes the authorization follows a January 13, 2022 county resolution setting the rate and tourism spending plan. - Section 4(1) requires at least 50 percent of revenue collected above a 5 percent rate to go to tourism, convention, and trade show promotion. - Section 4(2) requires remaining excess revenue not spent under paragraph (1) to go toward tourism product development. - Section 5 repeals conflicting laws. ## Status - Status: Passed (2025-05-13) - Last action: Effective Date 2025-05-13 (2025-05-13) - Sponsors: Lynn Heffner, Karlton Howard, L.C. Myles, Mark Newton, Brian Prince - Official page: https://www.legis.ga.gov/legislation/70422 > The history, votes, and amendments (883 characters) are at https://georgiacommons.org/bills/2025-2026/hb498.md?full=1