25 LC 47 3624
Senate Bill 349
By: Senator Lucas of the 26th
AS PASSED SENATE
A BILL TO BE ENTITLED
AN ACT
To authorize the governing authority of Hancock County to levy an excise tax pursuant to
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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 Hancock County is authorized to levy an excise tax at a rate not to8
exceed 8 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
S. B. 349
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SECTION 2.
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The enactment of this Act is subsequent to the adoption of a resolution by the governing15
authority of Hancock County, which specifies the subsequent tax rate, identifies the projects16
or tourism product development purposes, and specifies the allocation of proceeds.17
SECTION 3.18
In accordance with the terms of such resolution adopted by the governing authority of19
Hancock County:20
(1) In each fiscal year during which a tax is collected pursuant to paragraph (3) of21
subsection (b) of Code Section 48-13-51 of the O.C.G.A., an amount equal to not less22
than 50 percent of the total amount of taxes collected that exceeds the amount of taxes23
that would be collected at the rate of 5 percent shall be expended for promoting tourism,24
conventions, and trade shows by the destination marketing organization designated by25
Hancock County or by such other entity already authorized to administer tourism funds26
pursuant to an existing contract as specified in paragraph (2) of subsection (e) of Code27
Section 48-13-51 of the O.C.G.A.; and28
(2) The remaining amount of taxes collected that exceeds the amount of taxes that would29
be collected at the rate of 5 percent which is not otherwise expended under paragraph (1)30
of this section shall be expended for tourism product development.31
SECTION 4.32
All laws and parts of laws in conflict with this Act are repealed.33
S. B. 349
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