HB1453: HB1453 Jeff Davis County; levy an excise tax

Georgia law lets counties charge an excise tax on hotel, motel, and similar lodging stays, and Code Section 48-13-51 sets rules for how high that tax can go and how the money must be spent. This bill authorizes Jeff Davis County's governing authority to levy this lodging tax at a rate of up to 8 percent of the charge for rooms or accommodations at hotels, motels, inns, lodges, tourist camps, tourist cabins, campgrounds, and similar places. The bill notes that the county's governing authority already adopted a resolution on December 11, 2025 setting the specific tax rate and describing tourism projects the money will fund. Under the bill's terms, at least half of the revenue collected above what a 5 percent tax would generate must go to promoting tourism, conventions, and trade shows through the county's designated tourism marketing organization. The rest of that excess revenue must be spent on tourism product development.

• Authorizes Jeff Davis County's governing authority to levy a lodging excise tax of up to 8 percent on hotels, motels, inns, lodges, campgrounds, and similar accommodations.
• Ties the tax authorization to a county resolution adopted December 11, 2025 that sets the actual rate and lists tourism projects.
• Requires at least 50 percent of tax revenue collected above the amount a 5 percent rate would raise to fund tourism, convention, and trade show promotion.
• Directs the remaining excess revenue above the 5 percent baseline to be spent on tourism product development.
• Repeals any existing state laws that conflict with this authorization.

Jeff Davis County's government, hotel and motel operators and other short-term lodging providers in the county, travelers who pay for rooms there, and the county's designated tourism marketing organization that will receive a share of the new tax revenue.

Visitors staying at lodging in Jeff Davis County could pay a higher tax on their room charges, up to 8 percent instead of a lower existing rate, and county officials would gain a larger, earmarked funding source for tourism marketing and development projects.

• Section 1 authorizes the county to levy the lodging excise tax at up to 8 percent, citing O.C.G.A. § 48-13-51(b) as the legal basis.
• Section 2 states the bill follows a county resolution that already set the tax rate, listed tourism projects, and allocated proceeds.
• Section 3(1) requires at least 50 percent of revenue above a 5 percent tax rate to go to tourism, convention, and trade show promotion through the designated marketing organization.
• Section 3(2) directs the remaining above-5-percent revenue toward tourism product development.
• Section 4 repeals conflicting laws.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 652
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-03-18Senate Passed/Adopted (Senate)
6. 2026-03-18Senate Committee Favorably Reported (Senate)
7. 2026-03-06Senate Read and Referred (Senate)
8. 2026-03-04House Passed/Adopted (House)

• William Werkheiser (R, HD-157)Primary sponsor

1. PassedHouse voteMarch 4, 2026

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

   Local Calendar : House Vote #600

2. PassedSenate voteMarch 18, 2026

   50 yea, 0 nay (2 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #728

• hotel motel tax
• Jeff Davis County
• tourism funding
• local taxes