--- title: HB 737. Haralson County; levy an excise tax collection: bills id: 2025-2026/hb737 cite_as: HB 737, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb737 md_url: https://georgiacommons.org/bills/2025-2026/hb737.md text_url: https://georgiacommons.org/bills/2025-2026/hb737/text source_url: https://www.legis.ga.gov/legislation/71190 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/hb736.md next: https://georgiacommons.org/bills/2025-2026/hb738.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 884 omitted_url: https://georgiacommons.org/bills/2025-2026/hb737.md?full=1 bill_number: HB 737 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: - Tyler Smith text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB737/2025 upstream_id: 1994202 summaries_model: claude-sonnet-5 topic_tags: - hotel motel tax - Haralson County - tourism funding - local government taxes --- # HB 737. Haralson County; levy an excise tax ## Text 25 LC 44 3061/AP House Bill 737 (AS PASSED HOUSE AND SENATE) By: Representative Smith of the 18th A BILL TO BE ENTITLED AN ACT To authorize the governing authority of Haralson 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 Haralson County is authorized to levy an excise tax at a rate not to8 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 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. 737 - 1 - 25 LC 44 3061/AP SECTION 2.14 The enactment of this Act is subsequent to the adoption of an o rdinance by the governing15 authority of Haralson County on January 27, 2025, which specifies the subsequent tax rate,16 identifies the projects or tourism product development purposes, and specifies the allocation17 of proceeds.18 SECTION 3.19 In accordance with the terms of such ordinance adopted by the g overning authority of20 Haralson 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 Haralson County or by such other entity already authorized to administer 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. 737 - 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 737 would let Haralson County's government raise its hotel and motel tax to as much as 8 percent, with the extra money split between tourism marketing and tourism development projects. ### Plain-language summary Georgia law lets counties levy a hotel or motel excise tax on rooms and lodging rented to the public. This bill authorizes Haralson County's governing authority to levy that tax at a rate of up to 8 percent, higher than the standard 5 percent rate, under the special provision in state law (O.C.G.A. § 48-13-51(b)) that allows higher local hotel taxes when tied to tourism spending commitments. The bill notes that Haralson County's government already adopted an ordinance on January 27, 2025 setting the tax rate and describing which tourism projects the money would fund. Under the bill's terms, at least 50 percent of the revenue collected above what a 5 percent tax would generate must go to a tourism marketing organization for promoting tourism, conventions, and trade shows. The rest of that excess revenue must be spent on tourism product development. The bill repeals conflicting laws. ### What it does - Authorizes Haralson County's governing authority to levy a hotel and motel excise tax at a rate of up to 8 percent, above the standard 5 percent cap. - Ties the higher tax rate to a local ordinance the county already adopted on January 27, 2025 that spells out the tax rate and tourism projects. - Requires at least 50 percent of the revenue collected above the 5 percent rate to go toward tourism, convention, and trade show promotion through a designated marketing organization. - Directs the remaining excess revenue toward tourism product development projects. - Repeals any state laws that conflict with this authorization. ### Who it affects Haralson County's government, which gains authority to raise the tax; hotels, motels, inns, campgrounds, and similar lodging businesses that collect the tax from guests; travelers who pay higher room charges; and the county's tourism marketing organization, which would receive a share of the funds. ### Why it matters Visitors staying at Haralson County lodging could pay a higher room tax, up to 8 percent instead of 5 percent. The added revenue would fund local tourism marketing and development projects rather than going into the county's general budget, potentially affecting how the county grows its tourism economy. ### Key provisions - Section 1 authorizes Haralson County to levy the excise tax at up to 8 percent under O.C.G.A. § 48-13-51(b), applying to hotels, motels, inns, lodges, tourist camps, cabins, and campgrounds. - Section 2 notes the tax authorization follows a county ordinance adopted January 27, 2025 that sets the rate and identifies tourism projects and allocation of proceeds. - Section 3(1) requires at least 50 percent of revenue collected above the 5 percent baseline to fund tourism, convention, and trade show promotion through a designated organization. - Section 3(2) directs the remaining excess revenue to 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: Tyler Smith - Official page: https://www.legis.ga.gov/legislation/71190 > The history, votes, and amendments (884 characters) are at https://georgiacommons.org/bills/2025-2026/hb737.md?full=1