HB1317: HB1317 Fort Oglethorpe, City of; levy an excise tax

Georgia law lets certain cities levy an excise tax on hotel and motel rooms, capped at 5 percent unless the General Assembly passes a specific local law allowing more. This bill grants that authorization to the City of Fort Oglethorpe, letting its governing authority levy the tax at up to 8 percent on charges for rooms, lodgings, or accommodations at hotels, motels, inns, lodges, tourist camps, cabins, campgrounds, and similar places. The bill ties this authority to a local resolution (Resolution No. 2025-03) the Fort Oglethorpe mayor and council adopted on December 8, 2025, which set the new rate and named specific tourism projects. Under the bill, at least 50 percent of the tax revenue collected above the standard 5 percent rate must go to promoting tourism, conventions, and trade shows through the city's designated marketing organization, and the rest must fund tourism product development. It also repeals any conflicting laws.

• Authorizes Fort Oglethorpe's governing authority to levy a hotel and motel excise tax at a rate of up to 8 percent, higher than the standard cap.
• Requires the tax authority to follow procedures set out in a local resolution (Resolution No. 2025-03) adopted by the city on December 8, 2025.
• Requires at least 50 percent of tax revenue collected above the 5 percent baseline rate to fund tourism, convention, and trade show promotion.
• Requires the remaining revenue above the 5 percent baseline to be spent on tourism product development projects.
• Repeals any existing laws that conflict with this authorization.

Hotel, motel, inn, lodge, campground, and similar lodging operators in Fort Oglethorpe who collect the tax from guests; travelers and visitors who pay higher room charges; the city's destination marketing organization; and Fort Oglethorpe's mayor and council, who administer the tax.

Visitors staying in Fort Oglethorpe lodging could pay a higher room tax, up to 8 percent instead of the standard 5 percent, and the extra revenue would be directed toward specific tourism marketing and development projects the city identified rather than the general budget.

• Section 1 authorizes the tax under O.C.G.A. § 48-13-51(b), setting the maximum rate at 8 percent of charges for rooms, lodgings, or accommodations.
• Section 2 links the authorization to Fort Oglethorpe's Resolution No. 2025-03, adopted December 8, 2025, which set the rate and named tourism projects.
• Section 3(1) requires at least 50 percent of revenue collected above the 5 percent baseline to fund tourism, convention, and trade show promotion by the city's marketing organization.
• Section 3(2) requires the remaining above-baseline revenue to be spent on tourism product development.
• Section 4 repeals conflicting laws.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 649
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-07House Sent to Governor (House)
5. 2026-03-31Senate Passed/Adopted (Senate)
6. 2026-03-31Senate Third Read (Senate)
7. 2026-03-27Senate Read Second Time (Senate)
8. 2026-03-27Senate Committee Favorably Reported (Senate)

• Mitchell Horner (R, HD-003)Primary sponsor
• Mike Cameron (R, HD-001)
• Steve Tarvin (R, HD-002)
• Clint Dixon (R, SD-045)

1. PassedHouse voteMarch 4, 2026

   166 yea, 1 nay (9 not voting, 1 absent)

   Local Calendar : House Vote #600

2. PassedSenate voteMarch 31, 2026

   41 yea, 3 nay (3 not voting, 7 absent)

   Passage: Senate Vote #885

• hotel tax
• tourism funding
• local government revenue
• Fort Oglethorpe