--- title: HB 855. Thomasville, City of; excise tax; expenditure of certain proceeds; revise provisions collection: bills id: 2025-2026/hb855 cite_as: HB 855, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb855 md_url: https://georgiacommons.org/bills/2025-2026/hb855.md text_url: https://georgiacommons.org/bills/2025-2026/hb855/text source_url: https://www.legis.ga.gov/legislation/71657 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/hb854.md next: https://georgiacommons.org/bills/2025-2026/hb856.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 919 omitted_url: https://georgiacommons.org/bills/2025-2026/hb855.md?full=1 bill_number: HB 855 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: - Darlene Taylor text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB855/2025 upstream_id: 2014653 summaries_model: claude-sonnet-5 topic_tags: - hotel motel tax - Thomasville - tourism funding - local government finance --- # HB 855. Thomasville, City of; excise tax; expenditure of certain proceeds; revise provisions ## Text 25 LC 47 3583/AP House Bill 855 (AS PASSED HOUSE AND SENATE) By: Representative Taylor of the 173rd A BILL TO BE ENTITLED AN ACT To amend an Act to authorize the governing authority of the City of Thomasville to levy an1 excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A., approved2 April 27, 2016 (Ga. L. 2016, p. 3799), so as to revise provisions related to the expenditure3 of certain proceeds of such tax; to provide for related matters; to repeal conflicting laws; and4 for other purposes.5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 SECTION 1.7 An Act to authorize the governing authority of the City of Thomasville to levy an excise tax8 pursuant to subsection (b) of Code Section 48-13-51 of the O.C. G.A., approved April 27,9 2016 (Ga. L. 2016, p. 3799), is amended by revising paragraph (1) of Section 3 as follows:10 "(1) In each fiscal year during which a tax is collected pursua nt to paragraph (2) of11 subsection (b) of Code Section 48-13-51 of the O.C.G.A., an amo unt equal to not less12 than 50 percent of the total amount of taxes collected that exc eeds the amount of taxes13 that would be collected at the rate to 5 percent shall be expended for promoting tourism,14 conventions, and trade shows by the destination marketing organization designated by the15 City of Thomasville or such other entity authorized to administ er and expend the16 H. B. 855 - 1 - 25 LC 47 3583/AP proceeds of such tax under a contract authorized by paragraph ( 2) of subsection (e) of17 Code Section 48-13-51 of the O.C.G.A.; and"18 SECTION 2.19 All laws and parts of laws in conflict with this Act are repealed.20 H. B. 855 - 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 855 changes how the City of Thomasville must spend part of the extra hotel/motel tax money it collects above the standard 5 percent rate, requiring at least half of that surplus go toward tourism promotion. ### Plain-language summary In 2016 the Georgia General Assembly gave the City of Thomasville authority to levy an excise tax (commonly known as a hotel/motel tax) under O.C.G.A. § 48-13-51, and that law set rules for how the proceeds had to be spent. This bill amends that 2016 local law by rewriting one paragraph covering how the city must handle money collected above the standard 5 percent tax rate. Under the revised language, in any fiscal year the city collects this tax, at least 50 percent of the amount collected above what a 5 percent rate would generate must be spent on promoting tourism, conventions, and trade shows. That spending must go through the destination marketing organization the city designates, or another entity authorized under a contract described in O.C.G.A. § 48-13-51. The bill repeals any conflicting laws and applies only to the City of Thomasville. ### What it does - Amends the City of Thomasville's 2016 hotel/motel excise tax law (Ga. L. 2016, p. 3799) by rewriting paragraph (1) of Section 3. - Requires at least 50 percent of tax proceeds collected above the 5 percent rate to be spent on promoting tourism, conventions, and trade shows. - Specifies that this promotional spending must be handled by the city's designated destination marketing organization or another entity under an authorized contract. - Repeals any prior laws that conflict with the new spending requirement. ### Who it affects The City of Thomasville's government, its designated destination marketing or tourism organization, hotels and other lodging businesses that collect the excise tax, and any entities under contract to administer tourism promotion spending in the city. ### Why it matters The change affects how Thomasville allocates hotel tax revenue, ensuring a set share of money collected above the base 5 percent rate goes specifically toward attracting visitors, conventions, and trade shows rather than other city uses. ### Key provisions - Section 1 revises paragraph (1) of Section 3 of the 2016 Thomasville excise tax law to set the 50 percent minimum spending requirement on tourism promotion. - The revised language ties the required spending to amounts collected above what a 5 percent tax rate would produce, per O.C.G.A. § 48-13-51(b)(2). - Spending must go to the city's designated destination marketing organization or another entity authorized under a contract per O.C.G.A. § 48-13-51(e)(2). - Section 2 repeals all laws and parts of laws that conflict with the amended provisions. ## Status - Status: Passed (2025-05-13) - Last action: Effective Date 2025-05-13 (2025-05-13) - Sponsors: Darlene Taylor - Official page: https://www.legis.ga.gov/legislation/71657 > The history, votes, and amendments (919 characters) are at https://georgiacommons.org/bills/2025-2026/hb855.md?full=1