HB 1453: Jeff Davis County; levy an excise tax

Georgia law generally caps local hotel-motel excise taxes, and counties need specific state authorization to go above the standard rate. This bill gives Jeff Davis County's governing authority permission to levy a hotel-motel excise tax of up to 8 percent on charges for rooms, lodgings, or accommodations at hotels, motels, inns, campgrounds, and similar places within the county. The increase follows a resolution the county government adopted on December 11, 2025, which set the new rate and spelled out how the extra money would be used. Under the bill, at least 50 percent of the revenue collected above what a 5 percent rate would generate must go to tourism, convention, and trade show promotion through the county's designated destination marketing organization or an existing contracted entity. The rest of that excess revenue must be spent on tourism product development. The bill repeals any conflicting laws.

• Authorizes Jeff Davis County's governing authority to levy a hotel-motel excise tax of up to 8 percent, citing state law (O.C.G.A. § 48-13-51(b)).
• Ties the tax increase to a county resolution adopted December 11, 2025 that sets the rate and spending plan.
• Requires at least 50 percent of revenue collected above the 5 percent baseline rate to fund tourism, convention, and trade show promotion.
• Requires the remaining excess revenue above the 5 percent baseline to be spent on tourism product development.
• Repeals any existing laws that conflict with this new authorization.

Jeff Davis County's government, hotels, motels, inns, campgrounds, and other short-term lodging businesses that collect the tax, travelers and visitors who pay it, and the county's designated tourism marketing organization or contracted entity that receives a share of the funds.

Visitors staying in Jeff Davis County lodging would pay a higher tax on their rooms, and the county would gain more money earmarked specifically for tourism promotion and tourism-related development projects rather than general county spending.

• Section 1 sets the maximum excise tax rate at 8 percent of charges for rooms, lodgings, or accommodations in the county.
• Section 2 notes the tax increase follows a county resolution specifying the rate, tourism projects, and allocation of proceeds.
• Section 3(1) requires at least 50 percent of revenue above the 5 percent baseline to fund tourism, convention, and trade show promotion via the county's marketing organization.
• 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 652
3. 2026-05-12House Date Signed by Governor (Cámara de Representantes)
4. 2026-04-06House Sent to Governor (Cámara de Representantes)
5. 2026-03-18Senate Passed/Adopted (Senado)
6. 2026-03-18Senate Committee Favorably Reported (Senado)
7. 2026-03-06Senate Read and Referred (Senado)
8. 2026-03-04House Passed/Adopted (Cámara de Representantes)

• William Werkheiser (R, HD-157)Patrocinador principal

1. AprobadaVotación: Cámara de Representantes4 de marzo de 2026

   166 a favor, 1 en contra (9 sin votar, 1 ausentes)

   Local Calendar : House Vote #600

2. AprobadaVotación: Senado18 de marzo de 2026

   50 a favor, 0 en contra (2 sin votar, 2 ausentes)

   Local Consent Calendar: Senate Vote #728

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