---
title: 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
collection: bills
id: 2025-2026/sb349
cite_as: SB 349, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb349
md_url: https://georgiacommons.org/bills/2025-2026/sb349.md
text_url: https://georgiacommons.org/bills/2025-2026/sb349/text
source_url: https://www.legis.ga.gov/legislation/71510
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.
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omitted: votes and history
omitted_chars: 891
omitted_url: https://georgiacommons.org/bills/2025-2026/sb349.md?full=1
bill_number: SB 349
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2026-05-12
last_action: Effective Date 2026-05-12
sponsors:
  - David Lucas
  - Mack Jackson
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB349/2025
upstream_id: 2012231
summaries_model: claude-sonnet-5
topic_tags:
  - hotel tax
  - Hancock County
  - tourism funding
  - local government finance
---

# 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

## Text

Senate Bill 349
By: Senator Lucas of the 26th
AS PASSED
A BILL TO BE ENTITLED
AN ACT
To authorize the governing authority of Hancock 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 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 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 Hancock County, 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
Hancock 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
Hancock 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.

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.

### Plain-language summary

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 it 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.

## Status

- Status: Passed (2026-05-12)
- Last action: Effective Date 2026-05-12 (2026-05-12)
- Sponsors: David Lucas, Mack Jackson
- Official page: https://www.legis.ga.gov/legislation/71510

> The history, votes, and amendments (891 characters) are at https://georgiacommons.org/bills/2025-2026/sb349.md?full=1