HB 1453 is a local act authorizing the governing authority of Jeff Davis County, Georgia, to levy an excise tax of up to 8% on charges for hotel, motel, inn, lodge, tourist camp, tourist cabin, campground, and similar short-term accommodations. The authority to impose the tax is tied to the county’s adoption of a resolution that sets the tax rate, identifies the tourism-related projects or purposes to be funded, and specifies how the revenue will be allocated.
The bill also directs how the proceeds are to be used under the county resolution. For any collections above what would be generated at a 5% rate, at least 50% must be spent on promoting tourism, conventions, and trade shows through the county’s designated destination marketing organization or another authorized tourism-fund administrator. The remainder of the excess revenue must be used for tourism product development. The act repeals conflicting laws and operates as a county-specific authorization under Georgia’s hotel-motel excise tax statute.
Impact
HB 1453 amends the practical tax authority available to Jeff Davis County by allowing it to impose a local hotel-motel excise tax up to 8% under O.C.G.A. § 48-13-51(b). It does not create a statewide tax, but it expands the county’s ability to raise dedicated tourism revenue and sets statutory conditions on how those funds must be spent, especially for tourism promotion and tourism product development. The bill affects lodging businesses in the county and indirectly affects visitors who pay the tax.
Sentiment
The bill appears to have been broadly supported and noncontroversial. It passed the House 164-1 and the Senate 47-0, indicating strong bipartisan approval and little visible opposition. No committee transcript was provided, but the voting history suggests the measure was viewed as a routine local revenue and tourism-development authorization rather than a contested policy change.
Contention
The main potential point of contention is the imposition of an additional tax on lodging and the requirement that the county dedicate the revenue to tourism-related uses rather than general government purposes. Any concern would likely come from affected hotel and lodging operators or taxpayers who oppose higher room rates, while supporters would include county officials, tourism promoters, and local businesses that benefit from tourism spending. The bill’s structure, however, suggests these issues were not politically divisive in the legislative process.