--- title: HB 819. Jasper County; levy an excise tax collection: bills id: 2025-2026/hb819 cite_as: HB 819, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb819 md_url: https://georgiacommons.org/bills/2025-2026/hb819.md text_url: https://georgiacommons.org/bills/2025-2026/hb819/text source_url: https://www.legis.ga.gov/legislation/71560 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/hb818.md next: https://georgiacommons.org/bills/2025-2026/hb820.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 906 omitted_url: https://georgiacommons.org/bills/2025-2026/hb819.md?full=1 bill_number: HB 819 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: - Dale Washburn text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB819/2025 upstream_id: 2012782 summaries_model: claude-sonnet-5 topic_tags: - hotel motel tax - Jasper County - tourism funding - local excise tax --- # HB 819. Jasper County; levy an excise tax ## Text 25 LC 47 3541/AP House Bill 819 (AS PASSED HOUSE AND SENATE) By: Representative Washburn of the 144th A BILL TO BE ENTITLED AN ACT To authorize the governing authority of Jasper County to levy a n 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 Jasper County is authorized to levy an e xcise 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. 819 - 1 - 25 LC 47 3541/AP SECTION 2.14 The enactment of this Act is subsequent to the adoption of a re solution by the governing15 authority of Jasper County on November 4, 2024, 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 resolution adopted by the governing authority of Jasper20 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 Jasper County or by such other entity already authorized to adm inister 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. 819 - 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 819 lets Jasper County's government raise its hotel and motel excise tax to as much as 8 percent, with extra revenue earmarked for tourism promotion and tourism-related development projects. ### Plain-language summary Georgia law (O.C.G.A. § 48-13-51) lets counties charge an excise tax on hotel, motel, and similar short-term lodging stays, but caps on the rate and rules on how the money is spent depend on specific state authorization. This bill gives Jasper County's governing authority permission to levy that lodging tax at a rate of up to 8 percent, higher than the standard rate allowed without special authorization. The bill notes that Jasper County's government already passed a resolution on November 4, 2024, setting the new tax rate, naming tourism projects the money would fund, and laying out how the revenue would be divided. The bill requires that at least half of the tax revenue collected above what a 5 percent rate would generate go toward tourism, convention, and trade show promotion through the county's designated marketing organization, with the rest going to tourism product development. ### What it does - Authorizes Jasper County's governing authority to levy a hotel/motel excise tax at a rate up to 8 percent, under the state law that governs local lodging taxes (O.C.G.A. § 48-13-51). - 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 what a 5 percent rate would raise to fund tourism, convention, and trade show promotion through the county's designated marketing organization. - Directs the remaining excess revenue (above the 5 percent baseline) toward tourism product development projects. - Ties the tax authorization to a specific Jasper County resolution adopted November 4, 2024, that set the rate, named projects, and specified how proceeds are allocated. - Repeals any existing laws that conflict with this authorization. ### Who it affects Jasper County's local government, hotel and motel operators and similar lodging businesses in the county, travelers and tourists who pay the room tax, and the destination marketing organization or other entity that administers the county's tourism funds. ### Why it matters Visitors staying in Jasper County lodging would pay a higher tax on their rooms, up to 8 percent instead of the standard lower rate. The county would gain more money specifically directed toward tourism marketing and tourism-related development projects rather than general county spending. ### Key provisions - Section 1 authorizes Jasper County to levy the excise tax at up to 8 percent of the charge for rooms, lodgings, or accommodations under O.C.G.A. § 48-13-51(b). - Section 2 states the tax authorization follows a Jasper County resolution from November 4, 2024 that set the rate and outlined tourism projects and proceeds 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. - Section 3(2) directs the remaining excess revenue 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: Dale Washburn - Official page: https://www.legis.ga.gov/legislation/71560 > The history, votes, and amendments (906 characters) are at https://georgiacommons.org/bills/2025-2026/hb819.md?full=1