--- title: HB 534. Fairburn, City of; levy an excise tax collection: bills id: 2025-2026/hb534 cite_as: HB 534, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb534 md_url: https://georgiacommons.org/bills/2025-2026/hb534.md text_url: https://georgiacommons.org/bills/2025-2026/hb534/text source_url: https://www.legis.ga.gov/legislation/70517 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/hb533.md next: https://georgiacommons.org/bills/2025-2026/hb535.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 884 omitted_url: https://georgiacommons.org/bills/2025-2026/hb534.md?full=1 bill_number: HB 534 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: - Derrick Jackson - Lydia Glaize text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB534/2025 upstream_id: 1976383 summaries_model: claude-sonnet-5 topic_tags: - hotel motel tax - Fairburn city government - tourism funding - local taxes --- # HB 534. Fairburn, City of; levy an excise tax ## Text 25 LC 61 0079/AP House Bill 534 (AS PASSED HOUSE AND SENATE) By: Representatives Jackson of the 68th and Glaize of the 67th A BILL TO BE ENTITLED AN ACT To authorize the governing authority of the City of Fairburn to levy an excise tax pursuant1 to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide procedures,2 conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for3 other purposes.4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 SECTION 1.6 Pursuant to the authority of subsection (b) of Code Section 48- 13-51 of the O.C.G.A., the7 governing authority of the City of Fairburn is authorized to levy an excise tax at a rate not8 to exceed 8 percent of the charge for the furnishing for value to the public of any room or9 rooms, lodgings, or accommodations furnished by any person or legal entity licensed by, or10 required to pay business or occupation taxes to, the municipality for operating a hotel, motel,11 inn, lodge, tourist camp, tourist cabin, campground, or any oth er place in which rooms,12 lodgings, or accommodations are regularly or periodically furnished for value.13 H. B. 534 - 1 - 25 LC 61 0079/AP SECTION 2.14 The enactment of this Act is subsequent to the adoption of a re solution by the governing15 authority of the City of Fairburn on January 13, 2025, which sp ecifies the subsequent tax16 rate, identifies the projects or tourism product development pu rposes, and specifies the17 allocation of proceeds.18 SECTION 3.19 In accordance with the terms of such resolution adopted by the mayor and council of the City20 of Fairburn:21 (1) In each fiscal year during which a tax is collected pursua nt to paragraph (2) of22 subsection (b) of Code Section 48-13-51 of the O.C.G.A., an amo unt equal to not less23 than 50 percent of the total amount of taxes collected that exc eeds the amount of taxes24 that would be collected at the rate of 5 percent shall be expended for promoting tourism,25 conventions, and trade shows by the destination marketing organization designated by the26 City of Fairburn or by such other entity already authorized to administer tourism funds27 pursuant to existing contract as specified in paragraph (2) of subsection (e) of Code28 Section 48-13-51 of the O.C.G.A.; and29 (2) The remaining amount of taxes collected that exceeds the amount of taxes that would30 be collected at the rate of 5 percent which is not otherwise expended under paragraph (1)31 of this section shall be expended for tourism product development.32 SECTION 4.33 All laws and parts of laws in conflict with this Act are repealed.34 H. B. 534 - 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 534 lets the City of Fairburn raise its hotel and motel excise tax up to 8 percent, with the extra money required to go toward tourism promotion and tourism-related development. ### Plain-language summary Georgia law lets cities levy an excise tax on hotel and motel rooms, but caps the rate unless the state legislature grants special authority. This bill grants that authority to the City of Fairburn, letting its governing authority levy the tax at a rate up to 8 percent on hotels, motels, inns, campgrounds, and similar lodging businesses within the city. The bill follows a January 13, 2025 resolution passed by Fairburn's mayor and council that set the specific tax rate and spelled out how the extra money would be used. Under the bill, at least half of the revenue collected above what a 5 percent tax would generate must go to tourism, convention, and trade show promotion through the city's designated marketing organization. The rest of that excess revenue must be spent on tourism product development. The bill repeals any conflicting laws. ### What it does - Authorizes the City of Fairburn to levy a hotel and motel excise tax at a rate of up to 8 percent, higher than the standard state cap. - Ties the increased tax authority to a January 13, 2025 city resolution that set 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. - Directs any remaining excess revenue not spent on promotion to be used for tourism product development. - Repeals any existing state laws that conflict with this new authorization. ### Who it affects Hotel, motel, inn, lodge, tourist camp, and campground operators in Fairburn who collect the tax from guests; travelers and visitors who pay higher lodging costs; the City of Fairburn's government; and the destination marketing organization that receives tourism promotion funds. ### Why it matters Fairburn would be able to collect more lodging tax revenue than the standard state cap allows, giving the city more money for tourism marketing and development projects. Visitors staying in Fairburn hotels and motels would pay a higher tax rate on their rooms, up to 8 percent. ### Key provisions - Section 1 authorizes Fairburn to levy the excise tax at up to 8 percent under O.C.G.A. ยง 48-13-51(b), covering hotels, motels, inns, lodges, tourist camps, cabins, and campgrounds. - Section 2 notes the tax authority follows a January 13, 2025 city resolution setting the rate, projects, and allocation of proceeds. - Section 3(1) requires at least 50 percent of revenue collected above the amount a 5 percent rate would generate to fund tourism, convention, and trade show promotion. - Section 3(2) requires the remaining excess revenue not used for promotion to be spent on tourism product development. - Section 4 repeals conflicting laws. ## Status - Status: Passed (2025-05-13) - Last action: Effective Date 2025-05-13 (2025-05-13) - Sponsors: Derrick Jackson, Lydia Glaize - Official page: https://www.legis.ga.gov/legislation/70517 > The history, votes, and amendments (884 characters) are at https://georgiacommons.org/bills/2025-2026/hb534.md?full=1