--- title: HB 896. Hall County; levy an excise tax collection: bills id: 2025-2026/hb896 cite_as: HB 896, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb896 md_url: https://georgiacommons.org/bills/2025-2026/hb896.md text_url: https://georgiacommons.org/bills/2025-2026/hb896/text source_url: https://www.legis.ga.gov/legislation/71942 date: 2026-05-12 status: passed corpus_version: bills-2026-09-13 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/hb895.md next: https://georgiacommons.org/bills/2025-2026/hb897.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 984 omitted_url: https://georgiacommons.org/bills/2025-2026/hb896.md?full=1 bill_number: HB 896 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2026-05-12 last_action: Effective Date 2026-05-12 sponsors: - David Clark - Matt Dubnik - Lee Hawkins - Brent Cox - Soo Hong - Emory Dunahoo text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB896/2025 upstream_id: 2017638 summaries_model: claude-sonnet-5 topic_tags: - hotel motel tax - Hall County - tourism funding - local government taxes --- # HB 896. Hall County; levy an excise tax ## Text House Bill 896 (AS PASSED HOUSE AND SENATE) By: Representatives Clark of the 100th, Dubnik of the 29th, Hawkins of the 27th, Cox of the 28th, Hong of the 103rd, and others A BILL TO BE ENTITLED AN ACT To authorize the governing authority of Hall County to levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide for procedures, conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Pursuant to the authority of subsection (b) of Code Section 48-13-51 of the O.C.G.A., the governing authority of Hall County is authorized to levy an excise tax at a rate not to exceed 8 percent of the charge for the furnishing for value to the public of any room or rooms, lodgings, or accommodations furnished by any person or legal entity licensed by, or required to pay business or occupation taxes to, the county for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place in which rooms, lodgings, or accommodations are regularly or periodically furnished for value. SECTION 2. The enactment of this Act is subsequent to the adoption of a resolution by the governing authority of Hall County on February 13, 2025, which specifies the subsequent tax rate, identifies the projects or tourism product development purposes, and specifies the allocation of proceeds. SECTION 3. In accordance with the terms of such resolution adopted by the governing authority of Hall County: (1) In each fiscal year during which a tax is collected pursuant to paragraph (3) of subsection (b) of Code Section 48-13-51 of the O.C.G.A., an amount equal to not less than 50 percent of the total amount of taxes collected that exceeds the amount of taxes that would be collected at the rate of 5 percent shall be expended for promoting tourism, conventions, and trade shows by the destination marketing organization designated by Hall County or by such other entity already authorized to administer tourism funds pursuant to an existing contract as specified in paragraph (2) of subsection (e) of Code Section 48-13-51 of the O.C.G.A.; and (2) The remaining amount of taxes collected that exceeds the amount of taxes that would be collected at the rate of 5 percent which is not otherwise expended under paragraph (1) of this section shall be expended for tourism product development. SECTION 4. All laws and parts of laws in conflict with this Act are repealed. ## 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 896 would let Hall County raise its hotel-motel excise tax up to 8 percent, with the extra money beyond the current 5 percent rate earmarked for tourism promotion and tourism-related development. ### Plain-language summary 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. ### What it does - 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. ### Who it affects 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. ### Why it matters 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. ### Key provisions - 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. ## Status - Status: Passed (2026-05-12) - Last action: Effective Date 2026-05-12 (2026-05-12) - Sponsors: David Clark, Matt Dubnik, Lee Hawkins, Brent Cox, Soo Hong, Emory Dunahoo - Official page: https://www.legis.ga.gov/legislation/71942 > The history, votes, and amendments (984 characters) are at https://georgiacommons.org/bills/2025-2026/hb896.md?full=1