HB 819: Jasper County; levy an excise tax

Georgia law (O.C.G.A. § 48-13-51) allows counties to levy a local excise tax on hotel, motel, and similar lodging charges, but a rate above 5 percent requires specific state authorization. This bill grants that authorization to Jasper County, letting its governing authority levy the tax at a rate up to 8 percent on charges for rooms, lodgings, or accommodations at hotels, motels, inns, lodges, tourist camps, cabins, campgrounds, and similar places. The bill notes that Jasper County's governing authority already adopted a resolution on November 4, 2024 setting the tax rate and specifying how the money would be used. Under that arrangement, at least 50 percent of the revenue collected above what a 5 percent rate would generate must go toward tourism promotion, conventions, and trade shows through a designated marketing organization, and the rest must go toward tourism product development. The bill repeals any conflicting laws.

• Authorizes Jasper County's governing authority to levy a hotel and lodging excise tax at a rate of up to 8 percent, under O.C.G.A. § 48-13-51(b).
• Ties the tax increase to a county resolution adopted November 4, 2024 that already set the rate and spending plan.
• Requires at least 50 percent of revenue collected above the 5 percent baseline rate to fund tourism, convention, and trade show promotion through a designated marketing organization.
• Requires the remaining revenue above the 5 percent baseline to be spent on tourism product development.
• Repeals any state laws that conflict with this authorization.

Jasper County's local government, which gains new taxing authority; hotels, motels, inns, campgrounds, and similar lodging businesses in the county that must collect the tax; travelers and guests who pay the higher lodging charge; and tourism marketing organizations that receive the earmarked funds.

Visitors staying at Jasper County lodging could pay a higher tax on their room charges, up to 8 percent instead of a lower baseline rate. The added revenue is directed specifically toward tourism marketing and development projects rather than the county's general fund.

• Section 1 authorizes Jasper County to levy the excise tax at a rate not exceeding 8 percent on hotels, motels, and similar lodging accommodations.
• Section 2 references the county's November 4, 2024 resolution that set the specific rate and spending allocations.
• Section 3(1) requires at least 50 percent of revenue collected above the 5 percent rate to fund tourism and convention promotion.
• Section 3(2) directs remaining excess revenue toward tourism product development.
• Section 4 repeals conflicting laws.

1. 2025-05-13Effective Date
2. 2025-05-13Act 236
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-10House Sent to Governor (House)
5. 2025-04-04Senate Passed/Adopted (Senate)
6. 2025-04-04Senate Committee Favorably Reported (Senate)
7. 2025-03-31Senate Read and Referred (Senate)
8. 2025-03-31House Passed/Adopted (House)

• Dale Washburn (R, HD-144)Primary sponsor

1. PassedHouse voteMarch 31, 2025

   165 yea, 0 nay (10 not voting, 5 excused)

   Local Calendar Without HBs 851 & 852: House Vote #342

2. PassedSenate voteApril 4, 2025

   51 yea, 1 nay (3 not voting, 1 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #446

• hotel tax
• Jasper County
• local government finance
• tourism funding
• excise tax