HB 755: Cherokee County; levy an excise tax

Georgia law (O.C.G.A. § 48-13-51) lets counties levy an excise tax on hotel, motel, and similar short-term lodging charges, with the maximum rate depending on state authorization. This bill authorizes Cherokee County's governing authority to levy that tax at a rate of up to 8 percent on charges for rooms, lodgings, or accommodations furnished by hotels, motels, inns, lodges, tourist camps, tourist cabins, campgrounds, and similar businesses operating in the county. The bill notes that Cherokee County already adopted a resolution in February 2024 laying out the higher tax rate, the tourism projects it would fund, and how proceeds would be split. Under the bill, at least half of the revenue collected above what a 5 percent rate would generate must go to tourism, convention, and trade show promotion through the county's designated destination marketing organization or another authorized entity. The rest of that excess revenue must go toward tourism product development.

• Authorizes Cherokee County's governing authority to levy a hotel and lodging excise tax at a rate of up to 8 percent, higher than the standard rate.
• Applies the tax to hotels, motels, inns, lodges, tourist camps, tourist cabins, campgrounds, and similar businesses that charge for rooms or lodging.
• Requires at least 50 percent of the revenue collected above a 5 percent tax rate to fund tourism, convention, and trade show promotion.
• Requires the remaining excess revenue above the 5 percent rate to be spent on tourism product development.
• Ties the tax increase to a county resolution from February 21, 2024 that specifies the rate, projects, and allocation of funds.
• Repeals any existing laws that conflict with this authorization.

Cherokee County's government, which gains authority to raise the lodging tax; hotel, motel, campground, and similar lodging businesses in the county that collect the tax from guests; travelers and visitors who pay the tax when booking rooms; and the county's tourism marketing organization, which receives a share of the revenue.

Visitors staying in Cherokee County lodging would pay a higher tax on their room charges, up to 8 percent instead of the lower standard rate. That extra money would be earmarked specifically for tourism marketing and new tourism projects, rather than going into the county's general budget.

• Section 1 authorizes Cherokee County to levy the excise tax at up to 8 percent under O.C.G.A. § 48-13-51(b), applying to hotels, motels, and similar lodging businesses.
• Section 2 references Cherokee County Resolution No. 2024-R-021, adopted February 21, 2024, which set the specific rate, projects, and fund allocation.
• Section 3(1) requires at least 50 percent of revenue collected above the 5 percent baseline rate to fund tourism, convention, and trade show promotion through the county's destination marketing organization.
• Section 3(2) directs remaining excess revenue above the 5 percent baseline toward tourism product development.
• Section 4 repeals conflicting laws.

1. 2025-05-13Effective Date
2. 2025-05-13Act 168
3. 2025-05-13House 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. 2025-03-27Senate Read and Referred (Senate)
8. 2025-03-25House Passed/Adopted (House)

• Mandi Ballinger (R, HD-23)Primary sponsor
• Jordan Ridley (R, HD-22)
• Brad Thomas (R, HD-21)
• Jan Jones (R, HD-47)
• Mitchell Scoggins (R, HD-14)
• Don Parsons (R, HD-44)

1. PassedHouse voteMarch 25, 2025

   170 yea, 0 nay (6 not voting, 4 excused)

   Local Calendar: House Vote #302

2. PassedSenate voteMarch 28, 2025

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

   LOCAL CONSENT CALENDAR: Senate Vote #313

• hotel motel tax
• Cherokee County
• tourism funding
• local taxes
• lodging tax