HB 732: Glynn County; levy an excise tax

Georgia law already lets counties levy a hotel-motel excise tax under O.C.G.A. § 48-13-51, but the standard rate is capped lower than 7 percent unless the General Assembly grants special authority. This bill gives Glynn County's governing authority that authority, letting it levy the tax on hotels, motels, inns, campgrounds, and similar lodging businesses at up to 7 percent of the room charge. The bill notes that Glynn County already passed a local resolution (R-06-25) in January 2025 setting the specific rate and spending plan. Under the terms tied to that resolution, at least 50 percent of the tax revenue collected above what a 5 percent rate would generate must go to tourism marketing through a designated organization, and the rest must be spent on tourism product development, meaning projects that build up tourist attractions or infrastructure.

• Authorizes Glynn County's governing authority to levy a hotel-motel excise tax at a rate up to 7 percent of the lodging charge, higher than the standard cap.
• Applies the tax to hotels, motels, inns, lodges, tourist camps, tourist cabins, campgrounds, and similar lodging businesses licensed or taxed by the county.
• Requires at least 50 percent of revenue collected above the amount a 5 percent rate would generate to fund tourism marketing through a designated organization.
• Requires the remaining revenue above the 5 percent threshold to be spent on tourism product development projects.
• Ties the tax authorization to a county resolution (R-06-25) adopted January 16, 2025 that sets the specific rate and spending allocations.
• Repeals any conflicting state laws.

Hotel, motel, inn, lodge, campground, and tourist cabin operators in Glynn County who would collect and remit the higher tax; travelers and tourists staying in those accommodations who would pay it; and Glynn County's tourism marketing organization, which would receive a share of the increased revenue.

Visitors staying overnight in Glynn County lodging would pay more per stay, while the county gains a dedicated funding source for tourism marketing and tourism-related development projects, potentially affecting local tourism infrastructure and promotional campaigns over time.

• Section 1 authorizes the excise tax at a rate not to exceed 7 percent, citing the specific statutory authority in O.C.G.A. § 48-13-51(b).
• Section 2 links the Act to Glynn County's Resolution #R-06-25, adopted January 16, 2025, which sets the actual rate and project allocations.
• Section 3(1) requires at least 50 percent of revenue above a 5 percent rate baseline to fund tourism and convention promotion by a designated marketing organization.
• Section 3(2) directs remaining excess revenue to tourism product development.
• Section 4 repeals conflicting laws.

1. 2025-05-01Effective Date
2. 2025-05-01Act 56
3. 2025-05-01House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-28Senate Passed/Adopted (Senate)
6. 2025-03-28Senate Committee Favorably Reported (Senate)
7. 2025-03-20Senate Read and Referred (Senate)
8. 2025-03-18House Passed/Adopted (House)

• Rick Townsend (R, HD-179)Primary sponsor
• Buddy DeLoach (R, HD-167)
• Steven Sainz (R, HD-180)

1. PassedHouse voteMarch 18, 2025

   171 yea, 0 nay (6 not voting, 3 excused)

   Local Calendar: House Vote #279

2. PassedSenate voteMarch 28, 2025

   53 yea, 0 nay (1 not voting, 2 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #313

• hotel-motel tax
• Glynn County
• tourism funding
• local taxes