HB 737: Haralson County; levy an excise tax

Georgia law lets counties charge an excise tax on hotel, motel, and similar lodging stays, but the maximum rate and how any extra revenue must be spent depend on state authorization. This bill authorizes Haralson County's governing authority to levy this lodging tax at a rate of up to 8 percent, under the rules in O.C.G.A. § 48-13-51(b). The bill notes that Haralson County already passed a local ordinance on January 27, 2025 setting the actual rate, naming tourism projects, and describing how proceeds would be split. Following that ordinance's terms, at least 50 percent of the revenue collected above what a 5 percent rate would generate must go toward tourism, convention, and trade show promotion through the county's designated marketing organization or another authorized entity. The rest of that excess revenue must go toward tourism product development. The bill repeals any conflicting laws.

• Authorizes Haralson County to levy a lodging excise tax on hotels, motels, inns, lodges, campgrounds, and similar accommodations at a rate up to 8 percent.
• Ties the tax authorization to a local ordinance the county already adopted on January 27, 2025 that sets the rate and spending plan.
• Requires at least 50 percent of revenue collected above the amount a 5 percent rate would generate 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 state laws that conflict with this authorization.

Haralson County's government, businesses that operate hotels, motels, inns, lodges, tourist camps, cabins, or campgrounds, travelers who pay lodging charges in the county, and the destination marketing organization or other entity responsible for spending the tourism promotion funds.

Visitors staying in Haralson County lodging could pay a higher tax on their rooms, up to 8 percent, with the added revenue directed specifically toward tourism marketing and development projects rather than general county spending, potentially affecting local tourism funding and travel costs.

• Section 1 authorizes the county to levy the excise tax at a rate not to exceed 8 percent, citing O.C.G.A. § 48-13-51(b) as the legal basis.
• Section 2 references the county's January 27, 2025 ordinance that set the specific rate, identified tourism projects, and allocated proceeds.
• Section 3(1) requires at least 50 percent of revenue exceeding a 5 percent rate baseline to fund tourism, convention, and trade show promotion.
• Section 3(2) directs any remaining excess revenue not spent under paragraph (1) toward tourism product development.
• Section 4 repeals conflicting laws.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 163
3. 2025-05-13House Date Signed by Governor (Cámara de Representantes)
4. 2025-04-07House Sent to Governor (Cámara de Representantes)
5. 2025-03-27Senate Passed/Adopted (Senado)
6. 2025-03-27Senate Committee Favorably Reported (Senado)
7. 2025-03-20Senate Read and Referred (Senado)
8. 2025-03-18House Passed/Adopted (Cámara de Representantes)

• Tyler Smith (R, HD-018)Patrocinador principal

1. AprobadaVotación: Cámara de Representantes18 de marzo de 2025

   171 a favor, 0 en contra (6 sin votar, 3 ausentes)

   Local Calendar : House Vote #279

2. AprobadaVotación: Senado27 de marzo de 2025

   52 a favor, 0 en contra (0 sin votar, 4 ausentes)

   Local Consent Calendar: Senate Vote #291

• hotel motel tax
• Haralson County
• tourism funding
• local excise tax