SB 349: Hancock County; levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; authorize the governing authority

Hancock County currently can levy a hotel and lodging tax under Georgia's general excise tax law (O.C.G.A. § 48-13-51), but this bill specifically authorizes the county's governing authority to raise that rate to as much as 8 percent under a provision of that law that allows higher rates tied to tourism spending. The tax applies to charges for rooms and accommodations at hotels, motels, inns, campgrounds, and similar places operated by anyone licensed or taxed by the county. The bill requires that this higher rate follow a resolution the county's governing authority already adopted, which sets the actual rate, names tourism projects, and spells out how proceeds get split. Of the extra money collected above what a 5 percent rate would bring in, at least half must go to a tourism marketing organization for promoting tourism, conventions, and trade shows, and the rest must fund tourism product development.

• Authorizes Hancock County's governing authority to levy an excise tax of up to 8 percent on hotel, motel, and similar lodging charges, under O.C.G.A. § 48-13-51(b).
• Ties the tax authorization to a county resolution that sets the specific rate, names tourism projects, and allocates the proceeds.
• Requires at least 50 percent of the revenue collected above a 5 percent tax rate to fund tourism, convention, and trade show promotion through a designated marketing organization.
• Directs the remaining revenue above the 5 percent baseline toward tourism product development projects.
• Repeals any conflicting state laws.

Hancock County's local government, hotels, motels, inns, campgrounds, and other lodging businesses operating there, travelers who pay the room tax, and tourism marketing organizations or entities that receive the earmarked funds for promotion and tourism development.

If enacted, visitors staying in Hancock County lodging could pay a higher room tax, up to 8 percent, and the county would gain new dedicated funding for tourism marketing and development projects, potentially affecting local tourism activity and county revenue.

• Section 1 authorizes the Hancock County governing authority to levy the excise tax at a rate not exceeding 8 percent on room and lodging charges.
• Section 2 conditions the tax on a prior county resolution specifying the rate, tourism projects, and allocation of proceeds.
• Section 3(1) requires at least 50 percent of revenue collected above the 5 percent rate to fund tourism, convention, and trade show promotion via a designated 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 696
3. 2026-05-12Senate Date Signed by Governor (Senado)
4. 2026-04-10Senate Sent to Governor (Senado)
5. 2026-03-20House Passed/Adopted (Cámara de Representantes)
6. 2026-03-20House Third Readers (Cámara de Representantes)
7. 2026-03-20House Committee Favorably Reported (Cámara de Representantes)
8. 2025-03-31House Second Readers (Cámara de Representantes)

• David Lucas (D, SD-026)Patrocinador principal
• Mack Jackson (D, HD-128)

1. AprobadaVotación: Senado27 de marzo de 2025

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

   Local Consent Calendar: Senate Vote #291

2. AprobadaVotación: Cámara de Representantes20 de marzo de 2026

   153 a favor, 0 en contra (14 sin votar, 9 ausentes)

   Local Calendar : House Vote #734

• hotel tax
• Hancock County
• tourism funding
• local government finance