GeorgiaSB 3492025-2026 Regular SessionSenateWALLET

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

Sponsored By: David Lucas (Democrat)

Signed by Governor

Intragovernmental CoordinationState and Local Governmental OperationsLocal Bill

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

Hancock County tourism gets lodging tax funds

Each fiscal year, the law directs how Hancock County spends lodging tax collections above what a 5% rate generates. At least 50% of that extra money must promote tourism, conventions, and trade shows. The county’s designated tourism marketing organization handles this spending, or another entity already authorized under an existing tourism-funding contract. All remaining money above the 5% baseline must fund tourism development.

Hancock County can tax paid lodging

The law lets Hancock County tax paid lodging charges at a rate up to 8%; it does not impose the tax. Covered stays include hotels, motels, inns, lodges, tourist camps, cabins, campgrounds, and other businesses regularly offering paid lodging. Providers must be county-licensed or required to pay county business or occupation taxes. Before imposing the tax, the county must adopt a resolution setting the rate, tourism projects or development purposes, and fund allocations. Guests pay the added tax when the county imposes it.

Sponsors & Cosponsors

Sponsor

  • David Lucas

    Democrat • Senate

Cosponsors

  • Mack Jackson

    Democrat • House

Roll Call Votes

All Roll Calls

Yes: 205 • No: 0

House vote • 3/20/2026

Local Calendar

Yes: 153 • No: 0 • Other: 18

Senate vote • 3/27/2025

LOCAL CONSENT CALENDAR

Yes: 52 • No: 0

Actions Timeline

  1. Senate Date Signed by Governor

    5/12/2026Senate
  2. Act 696

    5/12/2026
  3. Effective Date

    5/12/2026
  4. Senate Sent to Governor

    4/10/2026Senate
  5. House Committee Favorably Reported

    3/20/2026House
  6. House Third Readers

    3/20/2026House
  7. House Passed/Adopted

    3/20/2026House
  8. House Second Readers

    3/31/2025House
  9. House First Readers

    3/28/2025House
  10. Senate Committee Favorably Reported

    3/27/2025Senate
  11. Senate Passed/Adopted

    3/27/2025Senate
  12. Senate Hopper

    3/20/2025Senate
  13. Senate Read and Referred

    3/20/2025Senate

Bill Text

  • SB 349/AP* (v6)

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