--- title: HB 732. Glynn County; levy an excise tax collection: bills id: 2025-2026/hb732 cite_as: HB 732, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb732 md_url: https://georgiacommons.org/bills/2025-2026/hb732.md text_url: https://georgiacommons.org/bills/2025-2026/hb732/text source_url: https://www.legis.ga.gov/legislation/71185 date: 2025-05-01 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/hb731.md next: https://georgiacommons.org/bills/2025-2026/hb733.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 883 omitted_url: https://georgiacommons.org/bills/2025-2026/hb732.md?full=1 bill_number: HB 732 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2025-05-01 last_action: Effective Date 2025-05-01 sponsors: - Rick Townsend - Buddy DeLoach - Steven Sainz text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB732/2025 upstream_id: 1994186 summaries_model: claude-sonnet-5 topic_tags: - hotel motel tax - Glynn County government - tourism funding - local excise tax --- # HB 732. Glynn County; levy an excise tax ## Text 25 LC 47 3495/AP House Bill 732 (AS PASSED HOUSE AND SENATE) By: Representatives Townsend of the 179th, DeLoach of the 167th, and Sainz of the 180th A BILL TO BE ENTITLED AN ACT To authorize the governing au thority of Glynn County to levy an excise tax pursuant to1 subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to pro vide for 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 Glynn County is authorized to levy an ex cise tax at a rate not to8 exceed 7 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 county for operating a hotel, motel, inn,11 lodge, tourist camp, tourist cabin, campground, or any other place in which rooms, lodgings,12 or accommodations are regularly or periodically furnished for value.13 H. B. 732 - 1 - 25 LC 47 3495/AP SECTION 2.14 The enactment of this Act is subsequent to the adoption of Reso lution #R-06-25 by the15 governing authority of Glynn County on January 16, 2025, which specifies the subsequent16 tax rate, identifies the projects or tourism product development purposes, and specifies the17 allocation of proceeds.18 SECTION 3.19 In accordance with the terms of such resolution adopted by the governing authority of Glynn20 County:21 (1) In each fiscal year during which a tax is collected pursua nt to paragraph (3) 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 organ ization designated by26 Glynn County or by such other entity already authorized to admi nister tourism funds27 pursuant to an 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. 732 - 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 732 lets Glynn County's government raise its hotel and lodging excise tax to as much as 7 percent, with the extra money earmarked for tourism marketing and tourism-related projects. ### Plain-language summary Georgia law (O.C.G.A. § 48-13-51) lets local governments levy an excise tax on hotel and motel rooms, but county governments need specific state authorization to raise that tax above the standard rate. This bill gives Glynn County's governing authority that authorization, letting it levy the tax at up to 7 percent of the charge for rooms, lodgings, or accommodations at hotels, motels, inns, campgrounds, and similar places. The bill ties this authority to a local resolution (R-06-25) that Glynn County's governing authority already adopted on January 16, 2025, which set the actual new tax rate and spelled out how the extra money would be used. Under the bill, at least 50 percent of the revenue collected above what a 5 percent rate would generate must go toward tourism, convention, and trade show promotion through the county's designated tourism marketing organization. The remaining amount must go toward tourism product development. ### What it does - Authorizes Glynn County's governing authority to levy a hotel and lodging excise tax at a rate of up to 7 percent, higher than the standard rate. - Applies the tax to hotels, motels, inns, lodges, tourist camps, tourist cabins, campgrounds, and similar places that charge for rooms or accommodations. - Requires at least 50 percent of the revenue collected above a 5 percent rate to fund tourism, convention, and trade show promotion. - Requires the remaining revenue above the 5 percent threshold to be spent on tourism product development. - Repeals any existing laws that conflict with this new authorization. ### Who it affects Glynn County's local government, hotel and motel operators and other short-term lodging providers in the county, the county's designated tourism marketing organization, and visitors who pay the lodging tax when staying in Glynn County accommodations. ### Why it matters Visitors staying in Glynn County hotels, motels, and campgrounds would pay a higher lodging tax, up to 7 percent instead of the standard rate. The extra revenue would fund tourism marketing and tourism development projects rather than the county's general budget. ### Key provisions - Section 1 authorizes Glynn County to levy the excise tax at up to 7 percent under O.C.G.A. § 48-13-51(b). - Section 2 notes the authorization follows the county's January 16, 2025 resolution (R-06-25) setting the tax rate and spending plan. - Section 3(1) requires at least 50 percent of revenue collected above a 5 percent rate to go to tourism, convention, and trade show promotion. - Section 3(2) directs remaining excess revenue toward tourism product development. - Section 4 repeals conflicting laws. ## Status - Status: Passed (2025-05-01) - Last action: Effective Date 2025-05-01 (2025-05-01) - Sponsors: Rick Townsend, Buddy DeLoach, Steven Sainz - Official page: https://www.legis.ga.gov/legislation/71185 > The history, votes, and amendments (883 characters) are at https://georgiacommons.org/bills/2025-2026/hb732.md?full=1