HB1404: HB1404 Pooler, City of; levy an excise tax

Georgia law lets cities levy an excise tax on hotel, motel, and similar lodging charges, generally capped at 5 percent unless the state legislature grants special authority to go higher. This bill grants that authority to the City of Pooler, letting its governing authority levy the tax at up to 6 percent under a specific provision of state law (O.C.G.A. § 48-13-51(b)). The increase follows a resolution the Pooler mayor and council adopted on January 20, 2026, which set the new rate and spelled out how the extra money would be used. The bill locks in those spending rules: at least half of the revenue collected above the 5 percent baseline must go to tourism, convention, and trade show promotion through the city's designated marketing organization, and the rest must fund tourism product development projects. The bill repeals any conflicting laws.

• Authorizes the City of Pooler's governing authority to levy a hotel/motel excise tax at a rate of up to 6 percent, higher than the standard 5 percent cap.
• Ties the increase to a January 20, 2026 city council resolution that set the specific rate, projects, and allocation of the new revenue.
• Requires at least 50 percent of the revenue collected above the 5 percent baseline to fund tourism, convention, and trade show promotion through Pooler's designated marketing organization.
• Requires the remaining above-baseline revenue not spent on marketing to be used for tourism product development.
• Repeals any existing state laws that conflict with this authorization.

Hotels, motels, inns, campgrounds, and other short-term lodging businesses in Pooler that will collect the higher tax from guests; visitors and travelers who pay the tax; the City of Pooler's government and its designated tourism marketing organization, which will manage the added revenue.

Guests staying in Pooler lodging would pay a slightly higher tax on their room charges, up to 6 percent instead of 5 percent. The extra revenue is required to fund tourism marketing and tourism-related development projects rather than the city's general budget, shaping how that money can be used.

• Section 1 authorizes Pooler to levy the excise tax at a rate not exceeding 6 percent on lodging charges from hotels, motels, inns, campgrounds, and similar accommodations.
• Section 2 notes the authorization follows a January 20, 2026 city council resolution specifying the tax rate, tourism projects, and revenue allocation.
• Section 3(1) requires at least 50 percent of revenue collected above the 5 percent baseline rate to go toward tourism, convention, and trade show promotion.
• Section 3(2) requires any remaining above-baseline revenue not spent on promotion to go toward tourism product development.
• Section 4 repeals conflicting laws.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 651
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-10House Sent to Governor (House)
5. 2026-04-02Senate Passed/Adopted (Senate)
6. 2026-04-02Senate Committee Favorably Reported (Senate)
7. 2026-03-27Senate Read and Referred (Senate)
8. 2026-03-27House Passed/Adopted (House)

• Ron Stephens (R, HD-164)Primary sponsor
• Bill Hitchens (R, HD-161)
• Carl Gilliard (D, HD-162)

1. PassedHouse voteMarch 27, 2026

   153 yea, 0 nay (20 not voting, 3 absent)

   Local Calendar : House Vote #772

2. PassedSenate voteApril 2, 2026

   49 yea, 0 nay (3 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #927

• hotel motel tax
• tourism funding
• City of Pooler
• local excise tax
• travel and lodging