HB1484: HB1484 Bowman, City of; levy an excise tax

Georgia law lets cities levy an excise tax on hotels, motels, and similar lodging under O.C.G.A. Section 48-13-51. This bill specifically authorizes the City of Bowman to set that tax at a rate up to 8 percent of the charge for rooms or lodging furnished to the public by hotels, motels, inns, lodges, tourist camps, cabins, campgrounds, or similar businesses that are licensed by or pay business taxes to the city. The bill notes that Bowman's city council already passed a resolution on January 30, 2026, setting the specific tax rate, naming the projects or tourism development purposes, and dividing up how the money will be spent. Under the bill, at least half of the revenue collected above what a 5 percent rate would generate must go to promoting tourism, conventions, and trade shows through the city's designated tourism marketing organization. Any remaining extra revenue must be spent on tourism product development.

• Authorizes Bowman's city government to levy a hotel and motel excise tax at a rate of up to 8 percent under Georgia's lodging tax law (O.C.G.A. Section 48-13-51).
• Applies the tax to hotels, motels, inns, lodges, tourist camps, cabins, campgrounds, and similar businesses licensed by or taxed by the city.
• Requires at least 50 percent of the revenue collected above a 5 percent rate to fund tourism, convention, and trade show promotion through the city's designated marketing organization.
• Directs any remaining excess revenue above the 5 percent baseline to be spent on tourism product development.
• Ties the tax authorization to a specific city council resolution passed January 30, 2026 that sets the exact rate, projects, and fund allocation.
• Repeals any conflicting state laws.

Owners and operators of hotels, motels, inns, lodges, tourist camps, cabins, and campgrounds in the City of Bowman, along with travelers who stay in those lodgings and pay the tax, and Bowman's city government and its designated tourism marketing organization.

Visitors staying in Bowman lodging could pay a higher room tax, up to 8 percent instead of a lower rate, and the extra money collected would be directed toward tourism marketing and tourism-related development projects the city has already outlined in its January 2026 resolution.

• Section 1 authorizes Bowman's governing authority to levy a lodging excise tax not exceeding 8 percent, under O.C.G.A. Section 48-13-51(b).
• Section 2 notes the tax authorization follows a city council resolution passed January 30, 2026 setting the rate, projects, and fund allocation.
• Section 3(1) requires at least 50 percent of revenue collected above a 5 percent rate to fund tourism, convention, and trade show promotion.
• Section 3(2) directs remaining excess revenue toward tourism product development.
• Section 4 repeals conflicting laws.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 653
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-03-20Senate Passed/Adopted (Senate)
6. 2026-03-20Senate Committee Favorably Reported (Senate)
7. 2026-03-19Senate Read and Referred (Senate)
8. 2026-03-18House Passed/Adopted (House)

• Rob Leverett (R, HD-123)Primary sponsor

1. PassedHouse voteMarch 18, 2026

   161 yea, 2 nay (7 not voting, 6 absent)

   Local Calendar : House Vote #712

2. PassedSenate voteMarch 20, 2026

   44 yea, 0 nay (5 not voting, 5 absent)

   Local Consent Calendar: Senate Vote #761

• hotel motel tax
• local taxes
• tourism funding
• City of Bowman
• excise tax