SB430: SB430 Taxes; certain military museums qualify as destination marketing organizations and private sector nonprofit organizations; provide

Georgia counties and cities collect a hotel-motel excise tax and use part of it to fund 'tourism product development' and to pay designated private nonprofit groups (destination marketing organizations) to promote tourism, conventions, and trade shows. This bill expands the legal definition of tourism product development to specifically include military museums and similar institutions that preserve and exhibit the history of U.S. armed forces conflicts, in addition to other museums already covered. The bill also removes the $500,000 annual tax collection threshold that currently limits which local governments face restrictions on switching their designated tourism-promotion nonprofit. It sets specific factors the Hotel Motel Tax Performance Review Board must weigh when approving or rejecting a proposed change of nonprofit, requires the Board to meet quarterly instead of annually, shortens some reporting deadlines, and requires public notification and local newspaper publication when a noncompliance finding is issued.

• Adds military museums and similar institutions honoring U.S. armed forces history to the legal definition of 'tourism product development' under Georgia's hotel-motel tax law (O.C.G.A. § 48-13-50.2).
• Removes the $500,000 annual tax collection threshold that currently limits when local governments must follow special procedures to change their designated tourism-promotion nonprofit.
• Requires the Hotel Motel Tax Performance Review Board to weigh five specific factors, such as visitation goals and conflicts of interest, before approving a switch to a new nonprofit.
• Changes the Board's meeting schedule from once a year (September to December) to quarterly meetings to handle complaints and compliance issues.
• Shortens the deadline for the Board to send its findings to the commissioner of community affairs from 60 to 30 calendar days after a hearing.
• Requires the subject of a noncompliance notice to publish that notice in the local newspaper of record within 30 days of receiving it.

Local governments and cities that levy hotel-motel taxes, the private nonprofit destination marketing organizations they hire to promote tourism, military museums and other history-related museums seeking tourism development funding, hotel and motel operators, and the state Hotel Motel Tax Performance Review Board.

Military museums could become eligible for hotel-motel tax funded development projects that were previously unavailable to them. More local governments, not just larger tax-collecting ones, would face structured review before switching tourism-promotion nonprofits, and complaints would be resolved faster through quarterly Board meetings and shorter reporting deadlines.

• Section 1 revises the definition in O.C.G.A. § 48-13-50.2 to add museums, including military museums, as an eligible category of tourism product development.
• Section 2 removes the $500,000 threshold in O.C.G.A. § 48-13-51 so the special approval process for changing a destination marketing organization applies more broadly, and lists five factors (visitation goals, dedicated purpose, local expertise, contractual obligations, and conflicts of interest) the review board must weigh.
• Section 3 changes the Hotel Motel Tax Performance Review Board's meeting schedule in O.C.G.A. § 48-13-56.1 from an annual September-to-December period to quarterly meetings.
• Section 3 shortens the deadline for the Board to send hearing findings to the commissioner of community affairs from 60 to 30 calendar days.
• Section 3 requires notifications of noncompliance to be published in the legal organ (local newspaper of record) of the relevant county within 30 days of receipt, in addition to posting on the department's website.
• Section 4 repeals conflicting laws.

1. 2026-05-11Effective Date 2026-07-01
2. 2026-05-11Act 493
3. 2026-05-11Senate Date Signed by Governor (Senate)
4. 2026-04-10Senate Sent to Governor (Senate)
5. 2026-04-02Senate Agreed House Amend or Sub (Senate)
6. 2026-03-25House Passed/Adopted By Substitute (House)
7. 2026-03-25House Third Readers (House)
8. 2026-03-18House Committee Favorably Reported By Substitute (House)

• Randy Robertson (R, SD-029)Primary sponsor
• Jason Anavitarte (R, SD-031)
• Larry Walker (R, SD-020)
• John Albers (R, SD-056)
• Carden Summers (R, SD-013)
• Max Burns (R, SD-023)
• Ron Stephens (R, HD-164)

1. PassedSenate voteFebruary 24, 2026

   30 yea, 22 nay (2 not voting, 1 absent)

   Motion To Engross: Senate Vote #573

2. PassedSenate voteFebruary 24, 2026

   49 yea, 0 nay (3 not voting, 3 absent)

   Passage By Substitute: Senate Vote #578

3. PassedHouse voteMarch 25, 2026

   169 yea, 0 nay (1 not voting, 6 absent)

   Passage: House Vote #762

4. PassedSenate voteApril 3, 2026

   53 yea, 0 nay (0 not voting, 1 absent)

   Agree To House Substitute: Senate Vote #988

• hotel motel tax
• tourism funding
• military museums
• local government finance