--- title: HB 568. Euharlee, City of; levy an excise tax collection: bills id: 2025-2026/hb568 cite_as: HB 568, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb568 md_url: https://georgiacommons.org/bills/2025-2026/hb568.md text_url: https://georgiacommons.org/bills/2025-2026/hb568/text source_url: https://www.legis.ga.gov/legislation/70648 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/hb567.md next: https://georgiacommons.org/bills/2025-2026/hb569.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 883 omitted_url: https://georgiacommons.org/bills/2025-2026/hb568.md?full=1 bill_number: HB 568 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: - Mitchell Scoggins - Matthew Gambill text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB568/2025 upstream_id: 1980009 summaries_model: claude-sonnet-5 topic_tags: - hotel motel tax - Euharlee - local tax authorization - tourism funding --- # HB 568. Euharlee, City of; levy an excise tax ## Text 25 LC 47 3432/AP House Bill 568 (AS PASSED HOUSE AND SENATE) By: Representatives Scoggins of the 14th and Gambill of the 15th A BILL TO BE ENTITLED AN ACT To authorize the governing authority of the City of Euharlee 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 Euharlee 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. 568 - 1 - 25 LC 47 3432/AP SECTION 2.14 The enactment of this Act is subsequent to the adoption of Resolution No. 2025-02-04 by the15 governing authority of the City o f Euharlee on February 4, 2025 , which specifies the16 subsequent tax rate, identifies the projects or tourism product development purposes, and17 specifies the 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 Euharlee: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 Euharlee or by such other entity already authorized to administer tourism funds27 pursuant to existing contracts 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. 568 - 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 568 would let the City of Euharlee raise its hotel and motel excise tax 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 lets cities levy an excise tax on hotel, motel, and similar lodging charges, and sets rules for how any amount above 5 percent must be spent. This bill authorizes the City of Euharlee's governing authority to levy that tax at a rate of up to 8 percent of the charge for rooms, lodgings, or accommodations at hotels, motels, inns, lodges, tourist camps, campgrounds, and similar places. The bill ties the new authority to a resolution the Euharlee mayor and council already adopted on February 4, 2025, which set the specific rate and spending plan. Under the bill, for any revenue collected above what a 5 percent rate would generate, at least half must go to a tourism marketing organization (or an existing contracted entity) for promoting tourism, conventions, and trade shows, and the rest must go toward tourism product development. The bill repeals any conflicting laws. ### What it does - Authorizes the City of Euharlee to levy an excise tax of up to 8 percent on hotel, motel, and similar lodging charges under O.C.G.A. ยง 48-13-51(b). - Requires that at least 50 percent of tax revenue collected above what a 5 percent rate would raise go to a tourism marketing organization for promoting tourism, conventions, and trade shows. - Directs the remaining share of revenue above the 5 percent baseline toward tourism product development projects. - Links the tax authorization to a City of Euharlee resolution adopted February 4, 2025 that specifies the rate and how proceeds will be allocated. - Repeals any existing state laws that conflict with this new authorization. ### Who it affects Hotels, motels, inns, lodges, tourist camps, campgrounds, and other lodging businesses in the City of Euharlee, travelers who pay for rooms there, the city's tourism marketing organization, and the Euharlee mayor and council who administer the tax and its proceeds. ### Why it matters If enacted, visitors staying at lodging in Euharlee would pay a higher tax on their room charges, up to 8 percent instead of a lower existing rate, and the city would gain more money earmarked specifically for tourism marketing and development projects rather than general city spending. ### Key provisions - Section 1 authorizes Euharlee's governing authority to levy the excise tax at a rate not exceeding 8 percent on lodging charges from hotels, motels, and similar establishments. - Section 2 notes the tax authorization follows the city's Resolution No. 2025-02-04, which set the specific rate and spending purposes. - Section 3(1) requires at least 50 percent of revenue collected above a 5 percent rate to fund tourism, convention, and trade show promotion through a designated marketing organization. - Section 3(2) requires any remaining excess revenue not covered by paragraph (1) to be spent on tourism product development. - Section 4 repeals any conflicting laws. ## Status - Status: Passed (2025-05-13) - Last action: Effective Date 2025-05-13 (2025-05-13) - Sponsors: Mitchell Scoggins, Matthew Gambill - Official page: https://www.legis.ga.gov/legislation/70648 > The history, votes, and amendments (883 characters) are at https://georgiacommons.org/bills/2025-2026/hb568.md?full=1