HB 896: Hall County; levy an excise tax

Georgia law lets counties levy an excise tax on hotel and motel room charges, and separate state law (O.C.G.A. § 48-13-51) sets rules for how counties can raise that rate above the standard level. This bill authorizes Hall County's governing authority to levy such a tax at a rate up to 8 percent of the charge for rooms, lodgings, or accommodations at hotels, motels, inns, lodges, tourist camps, cabins, campgrounds, and similar places that operate under a county business license or pay county occupation taxes. The bill follows a resolution the Hall County governing authority adopted on February 13, 2025, that set the specific tax rate and spending plan. Under that plan, at least 50 percent of the money collected above what a 5 percent rate would raise 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 money must be spent on tourism product development.

• Authorizes Hall County to levy a hotel and motel excise tax at a rate of up to 8 percent, higher than the standard rate.
• Applies the tax to hotels, motels, inns, lodges, tourist camps, tourist cabins, campgrounds, and similar lodging businesses licensed or taxed by the county.
• Requires at least 50 percent of the tax revenue collected above a 5 percent rate to fund tourism, convention, and trade show promotion.
• Directs the remaining excess revenue toward tourism product development projects.
• Ties the tax authorization to a February 13, 2025 county resolution that specifies the rate and spending allocation.
• Repeals any conflicting state or local laws.

Hall County's local government, hotel and motel operators and similar lodging businesses in the county, travelers who pay for rooms there, and organizations involved in tourism promotion such as the county's destination marketing organization.

Travelers staying in Hall County lodging would pay a higher tax on their room charges, up to 8 percent instead of the standard rate, and that extra revenue would fund tourism marketing and development projects rather than general county spending.

• Section 1 authorizes Hall County to levy the excise tax at a rate not exceeding 8 percent under O.C.G.A. § 48-13-51(b).
• Section 2 notes the authorization follows a February 13, 2025 county resolution setting the tax rate and spending allocation.
• Section 3(1) requires at least 50 percent of revenue collected above a 5 percent rate to go to tourism, convention, and trade show promotion through a designated or contracted entity.
• Section 3(2) directs the remaining excess revenue to tourism product development.
• Section 4 repeals conflicting laws.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 657
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-01-27Senate Passed/Adopted (Senate)
6. 2026-01-27Senate Committee Favorably Reported (Senate)
7. 2026-01-12Senate Recommitted (Senate)
8. 2025-04-04Senate Committee Favorably Reported (Senate)

• David Clark (R, HD-100)Primary sponsor
• Matt Dubnik (R, HD-029)
• Lee Hawkins (R, HD-027)
• Brent Cox (R, HD-028)
• Soo Hong (R, HD-103)
• Emory Dunahoo (R, HD-031)

1. PassedHouse voteApril 4, 2025

   112 yea, 59 nay (1 not voting, 8 absent)

   Local Calendar : House Vote #434

2. PassedSenate voteJanuary 27, 2026

   46 yea, 0 nay (5 not voting, 3 absent)

   Local Consent Calendar: Senate Vote #501

• hotel motel tax
• Hall County
• tourism funding
• local government taxes