HB 855: Thomasville, City of; excise tax; expenditure of certain proceeds; revise provisions

In 2016 the Georgia General Assembly authorized Thomasville to levy an excise tax on hotel and motel stays under O.C.G.A. section 48-13-51, which lets cities charge above the standard 5 percent rate if they dedicate part of the extra money to tourism promotion. This bill amends that 2016 local Act to revise the rule on how much of the extra tax revenue must go toward tourism, conventions, and trade show promotion. Under the revised language, in any fiscal year the tax is collected above the base rate, at least 50 percent of the amount collected above what a straight 5 percent rate would generate must be spent promoting tourism, conventions, and trade shows. That spending would be handled by Thomasville's designated destination marketing organization or another entity under contract to manage the funds. The bill repeals conflicting laws and applies specifically to Thomasville.

• Amends Thomasville's 2016 local excise tax authorization to revise how proceeds above the base rate must be spent.
• Requires at least 50 percent of tax revenue collected above a 5 percent rate to be spent promoting tourism, conventions, and trade shows.
• Designates Thomasville's destination marketing organization, or another contracted entity, as the body responsible for administering and spending those funds.
• Repeals any laws that conflict with the revised spending requirement.

Thomasville city government, its designated destination marketing or tourism organization, hotel and motel operators in Thomasville who collect the excise tax, and visitors who pay it when booking lodging in the city.

The change affects how much of Thomasville's hotel and motel tax revenue must go toward tourism marketing versus other city uses, which can influence funding levels for local conventions, trade shows, and tourism promotion efforts in the city.

• Section 1 revises paragraph (1) of Section 3 of the 2016 Thomasville excise tax Act to update the tourism spending requirement.
• The revised text requires at least 50 percent of tax proceeds collected above a 5 percent rate be spent on tourism, convention, and trade show promotion.
• Spending is to be carried out by the city's designated destination marketing organization or another entity under a contract authorized by O.C.G.A. section 48-13-51.
• Section 2 repeals any conflicting laws.

1. 2025-05-13Effective Date
2. 2025-05-13Act 242
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-08House Sent to Governor (House)
5. 2025-04-02Senate Passed/Adopted (Senate)
6. 2025-04-02Senate Committee Favorably Reported (Senate)
7. 2025-03-31Senate Read and Referred (Senate)
8. 2025-03-31House Passed/Adopted (House)

• Darlene Taylor (R, HD-173)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 2, 2025

   55 yea, 1 nay

   SUPPLEMENTAL LOCAL CONSENT CALENDAR: Senate Vote #400

• hotel motel tax
• Thomasville
• tourism funding
• local government finance