25 LC 47 3495/AP
House Bill 732 (AS PASSED HOUSE AND SENATE)
By: Representatives Townsend of the 179
th
, DeLoach of the 167
th
, and Sainz of the 180
th
A BILL TO BE ENTITLED
AN ACT
To authorize the governing authority of Glynn County to levy an excise tax pursuant to
1
subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide for procedures,2
conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for3
other purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Pursuant to the authority of subsection (b) of Code Section 48-13-51 of the O.C.G.A., the7
governing authority of Glynn County is authorized to levy an excise tax at a rate not to8
exceed 7 percent of the charge for the furnishing for value to the public of any room or9
rooms, lodgings, or accommodations furnished by any person or legal entity licensed by, or10
required to pay business or occupation taxes to, the county for operating a hotel, motel, inn,11
lodge, tourist camp, tourist cabin, campground, or any other place in which rooms, lodgings,12
or accommodations are regularly or periodically furnished for value.13
H. B. 732
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SECTION 2.
14
The enactment of this Act is subsequent to the adoption of Resolution #R-06-25 by the15
governing authority of Glynn County on January 16, 2025, which specifies the subsequent16
tax rate, identifies the projects or tourism product development purposes, and specifies the17
allocation of proceeds.18
SECTION 3.19
In accordance with the terms of such resolution adopted by the governing authority of Glynn20
County:21
(1) In each fiscal year during which a tax is collected pursuant to paragraph (3) of22
subsection (b) of Code Section 48-13-51 of the O.C.G.A., an amount equal to not less23
than 50 percent of the total amount of taxes collected that exceeds the amount of taxes24
that would be collected at the rate of 5 percent shall be expended for promoting tourism,25
conventions, and trade shows by the destination marketing organization designated by26
Glynn County or by such other entity already authorized to administer tourism funds27
pursuant to an existing contract as specified in paragraph (2) of subsection (e) of Code28
Section 48-13-51 of the O.C.G.A.; and29
(2) The remaining amount of taxes collected that exceeds the amount of taxes that would30
be collected at the rate of 5 percent which is not otherwise expended under paragraph (1)31
of this section shall be expended for tourism product development.32
SECTION 4.33
All laws and parts of laws in conflict with this Act are repealed.34
H. B. 732
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