HB 737 is a local act authorizing the governing authority of Haralson County to levy an excise tax on hotel, motel, inn, lodge, tourist camp, tourist cabin, campground, and similar short-term lodging accommodations. The tax may not exceed 8 percent of the charge for furnishing rooms or accommodations, and it is authorized under existing state law governing local hotel-motel excise taxes.
The bill ties the tax to a prior county ordinance adopted on January 27, 2025, which must specify the exact tax rate, the tourism-related projects or purposes to be funded, and how the proceeds will be allocated. Of the amount collected above what would be generated at a 5 percent rate, at least 50 percent 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.
Impact
HB 737 changes the legal authority for Haralson County by specifically permitting the county to impose a local hotel-motel excise tax up to 8 percent, subject to the conditions in state law and the county ordinance. It affects lodging providers and visitors paying for short-term accommodations in the county, and it directs how incremental tax revenue above a 5 percent benchmark must be spent on tourism promotion and tourism product development. The act also repeals conflicting laws to the extent they are inconsistent with this authorization.
Sentiment
The bill appears to have been broadly supported and noncontroversial. It passed the Georgia House on the Local Calendar by a vote of 171-0 and the Senate on the Local Consent Calendar by a vote of 52-0, indicating unanimous approval in both chambers. The absence of committee transcript discussion suggests there was little recorded debate or opposition.
Contention
There is little visible contention in the available record. The only substantive policy choices embedded in the bill are the maximum 8 percent tax rate and the required allocation of revenue above the 5 percent level toward tourism-related uses. Any potential concern would likely come from lodging businesses or taxpayers affected by the local tax, while support would come from county officials, tourism promoters, and entities that benefit from tourism product development funding. However, the unanimous votes indicate no recorded legislative opposition.