Georgia Commons

Senate · Passed · 2025-2026 Regular Session

SB 349: Hancock County; levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; authorize the governing authority

Last action May 12, 2026 · Effective Date 2026-05-12

Senate Bill 349 lets Hancock County's governing authority levy up to an 8 percent hotel and lodging excise tax, with the extra revenue above a 5 percent baseline directed to tourism marketing and tourism product development.

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In plain language

Hancock County currently can levy a hotel and lodging tax under Georgia's general excise tax law (O.C.G.A. § 48-13-51), but this bill specifically authorizes the county's governing authority to raise that rate to as much as 8 percent under a provision of that law that allows higher rates tied to tourism spending. The tax applies to charges for rooms and accommodations at hotels, motels, inns, campgrounds, and similar places operated by anyone licensed or taxed by the county. The bill requires that this higher rate follow a resolution the county's governing authority already adopted, which sets the actual rate, names tourism projects, and spells out how proceeds get split. Of the extra money collected above what a 5 percent rate would bring in, at least half must go to a tourism marketing organization for promoting tourism, conventions, and trade shows, and the rest must fund tourism product development.

What the bill does

  • Authorizes Hancock County's governing authority to levy an excise tax of up to 8 percent on hotel, motel, and similar lodging charges, under O.C.G.A. § 48-13-51(b).
  • Ties the tax authorization to a county resolution that sets the specific rate, names tourism projects, and allocates the proceeds.
  • Requires at least 50 percent of the revenue collected above a 5 percent tax rate to fund tourism, convention, and trade show promotion through a designated marketing organization.
  • Directs the remaining revenue above the 5 percent baseline toward tourism product development projects.
  • Repeals any conflicting state laws.

Who it affects

Hancock County's local government, hotels, motels, inns, campgrounds, and other lodging businesses operating there, travelers who pay the room tax, and tourism marketing organizations or entities that receive the earmarked funds for promotion and tourism development.

Why it matters

If enacted, visitors staying in Hancock County lodging could pay a higher room tax, up to 8 percent, and the county would gain new dedicated funding for tourism marketing and development projects, potentially affecting local tourism activity and county revenue.

Key provisions

  • Section 1 authorizes the Hancock County governing authority to levy the excise tax at a rate not exceeding 8 percent on room and lodging charges.
  • Section 2 conditions the tax on a prior county resolution specifying the rate, tourism projects, and allocation of proceeds.
  • Section 3(1) requires at least 50 percent of revenue collected above the 5 percent rate to fund tourism, convention, and trade show promotion via a designated marketing organization.
  • Section 3(2) directs remaining excess revenue toward tourism product development.
  • Section 4 repeals conflicting laws.

From the bill

“the governing authority of Hancock 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”

This is the core authorization letting the county raise its hotel and lodging tax rate up to 8 percent.

“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”

This sets the minimum share of extra tax revenue that must go toward tourism marketing.

Status timeline

  1. 2026-05-12Effective Date 2026-05-12
  2. 2026-05-12Act 696
  3. 2026-05-12Senate Date Signed by Governor (Senate)
  4. 2026-04-10Senate Sent to Governor (Senate)
  5. 2026-03-20House Passed/Adopted (House)
  6. 2026-03-20House Third Readers (House)
  7. 2026-03-20House Committee Favorably Reported (House)
  8. 2025-03-31House Second Readers (House)
Show full history (13 actions)
  1. 2025-03-28House First Readers (House)
  2. 2025-03-27Senate Passed/Adopted (Senate)
  3. 2025-03-27Senate Committee Favorably Reported (Senate)
  4. 2025-03-20Senate Read and Referred (Senate)
  5. 2025-03-20Senate Hopper (Senate)

Sponsors

  • David Lucas (D, SD-026)Primary sponsor
  • Mack Jackson (D, HD-128)

Votes

  1. PassedSenate voteMarch 27, 2025

    52 yea, 0 nay (0 not voting, 4 absent)

    Local Consent Calendar: Senate Vote #291

  2. PassedHouse voteMarch 20, 2026

    153 yea, 0 nay (14 not voting, 9 absent)

    Local Calendar : House Vote #734

Topics

  • hotel tax
  • Hancock County
  • tourism funding
  • local government finance

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SB349: Hancock County; levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; authorize the governing authority | Georgia Commons