--- title: HB 755. Cherokee County; levy an excise tax collection: bills id: 2025-2026/hb755 cite_as: HB 755, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb755 md_url: https://georgiacommons.org/bills/2025-2026/hb755.md text_url: https://georgiacommons.org/bills/2025-2026/hb755/text source_url: https://www.legis.ga.gov/legislation/71300 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/hb754.md next: https://georgiacommons.org/bills/2025-2026/hb756.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 884 omitted_url: https://georgiacommons.org/bills/2025-2026/hb755.md?full=1 bill_number: HB 755 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: - Mandi Ballinger - Jordan Ridley - Brad Thomas - Jan Jones - Mitchell Scoggins - Don Parsons text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB755/2025 upstream_id: 2000271 summaries_model: claude-sonnet-5 topic_tags: - hotel motel tax - Cherokee County - tourism funding - local excise tax --- # HB 755. Cherokee County; levy an excise tax ## Text 25 LC 47 3314/AP House Bill 755 (AS PASSED HOUSE AND SENATE) By: Representatives Ballinger of the 23rd, Ridley of the 22nd, Thomas of the 21st, Jones of the 47th, Scoggins of the 14th, and others A BILL TO BE ENTITLED AN ACT To authorize the governing authority of Cherokee 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 Cherokee 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. 755 - 1 - 25 LC 47 3314/AP SECTION 2.14 The enactment of this Act is subsequent to the adoption of a Resolution No. 2024-R-021 by15 the governing authority of Cherokee County on February 21, 2024 , 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 governing authority of20 Cherokee 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 Cherokee 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. 755 - 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 755 lets Cherokee County's government raise its hotel and motel excise tax to as much as 8 percent, with most of the extra money earmarked for tourism promotion and tourism-related development. ### Plain-language summary Georgia law already allows counties to levy an excise tax on hotel, motel, and similar lodging charges under O.C.G.A. § 48-13-51. This bill specifically authorizes Cherokee County's governing authority to levy that tax at a rate of up to 8 percent of the charge for rooms, lodgings, or accommodations furnished for value at hotels, motels, inns, lodges, tourist camps, tourist cabins, campgrounds, or similar places. The bill notes that Cherokee County's governing authority already adopted a resolution in February 2024 setting the specific tax rate and spelling out how the money above the standard 5 percent rate 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 destination marketing organization or another authorized entity. The rest of that excess revenue must be spent on tourism product development. The bill repeals any conflicting laws. ### What it does - Authorizes Cherokee County's governing authority to levy a hotel and motel excise tax of up to 8 percent, higher than the standard rate allowed without special authorization. - Ties the new tax authority to a county resolution (Resolution No. 2024-R-021) that already set the rate and spending plan before this bill's passage. - Requires at least 50 percent of the tax revenue collected above a 5 percent rate to fund tourism, convention, and trade show promotion through a designated marketing organization. - Requires the remaining excess revenue (above the 5 percent baseline) to be spent on tourism product development projects. - Repeals any state laws that conflict with this authorization. ### Who it affects Cherokee County's government, hotels, motels, inns, campgrounds, and similar lodging businesses that must collect the tax, travelers who pay higher lodging charges, and tourism organizations that receive the earmarked funding for promotion and development. ### Why it matters Visitors staying in Cherokee County lodging could pay a higher tax on their bill, up to 8 percent, generating more revenue that the county must largely direct toward tourism marketing and development rather than general county spending. ### Key provisions - Section 1 authorizes Cherokee County to levy the excise tax at a rate not exceeding 8 percent, citing O.C.G.A. § 48-13-51(b) as the source of authority. - Section 2 references the county's prior Resolution No. 2024-R-021, adopted February 21, 2024, which set the specific rate and spending allocations. - Section 3(1) requires at least 50 percent of revenue collected above a 5 percent tax rate to fund tourism, convention, and trade show promotion. - Section 3(2) directs any remaining excess revenue not spent under paragraph (1) toward 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: Mandi Ballinger, Jordan Ridley, Brad Thomas, Jan Jones, Mitchell Scoggins, Don Parsons - Official page: https://www.legis.ga.gov/legislation/71300 > The history, votes, and amendments (884 characters) are at https://georgiacommons.org/bills/2025-2026/hb755.md?full=1