HB 568: Euharlee, City of; levy an excise tax

Georgia law lets cities levy an excise tax on hotel, motel, and similar lodging stays, but state law caps how high that rate can go without special legislative authorization. This bill authorizes the City of Euharlee's governing authority to levy this lodging tax at a rate of up to 8 percent, under the authority of a specific state law provision (O.C.G.A. § 48-13-51(b)). The bill follows a city resolution passed on February 4, 2025, which laid out the new tax rate, the tourism projects it would fund, and how the money would be split. The bill requires that at least 50 percent of the tax revenue collected above what a 5 percent rate would generate go toward tourism, convention, and trade show promotion, handled by the city's designated tourism marketing organization or another authorized entity. Any remaining excess revenue must go toward tourism product development, such as new attractions or facilities.

• Authorizes the City of Euharlee to levy a hotel and motel excise tax (a lodging tax charged to guests) at a rate up to 8 percent.
• Ties the tax increase to a city resolution from February 4, 2025 that set the specific rate and spending plan.
• Requires at least half of the revenue collected above a 5 percent rate to fund tourism, convention, and trade show promotion.
• Directs any remaining excess revenue (beyond the 5 percent baseline) toward tourism product development projects.
• Repeals any existing state laws that conflict with this authorization.

Hotels, motels, inns, campgrounds, and similar lodging businesses in the City of Euharlee, along with travelers and visitors who pay the lodging tax, the city's tourism marketing organization, and the Euharlee city government, which administers the tax and spending.

Visitors staying at Euharlee lodging would pay a higher tax on their room rates, up to 8 percent, and that added revenue would be directed specifically into tourism marketing and new tourism-related development rather than the city's general budget.

• Section 1 authorizes Euharlee to levy the lodging excise tax at a rate not exceeding 8 percent under O.C.G.A. § 48-13-51(b).
• Section 2 references the city's February 4, 2025 resolution as the source of the specific rate and fund allocation details.
• Section 3(1) requires at least 50 percent of revenue collected above a 5 percent rate baseline to fund tourism and convention promotion through a designated organization.
• Section 3(2) requires any remaining excess revenue not covered by the 50 percent requirement to be spent on tourism product development.
• Section 4 repeals conflicting laws.

1. 2025-05-13Effective Date
2. 2025-05-13Act 203
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-10Senate Passed/Adopted (Senate)
6. 2025-03-10Senate Committee Favorably Reported (Senate)
7. 2025-02-28Senate Read and Referred (Senate)
8. 2025-02-27House Passed/Adopted (House)

• Mitchell Scoggins (R, HD-14)Primary sponsor
• Matthew Gambill (R, HD-15)

1. PassedHouse voteFebruary 27, 2025

   169 yea, 0 nay (5 not voting, 6 excused)

   Local Calendar: House Vote #99

2. PassedSenate voteMarch 10, 2025

   43 yea, 1 nay (3 not voting, 9 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #221

• hotel motel tax
• local taxes
• tourism funding
• Euharlee
• city government