# Georgia SB 349: 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

Georgia SB 349, 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, is a 2025-2026 Regular Session Senate bill sponsored by David Lucas (Democrat); status signed, last action 2026-05-12 (Senate Date Signed by Governor); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/GA-SB349-2025-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia SB 349
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: 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
- Status: signed
- Chamber: Senate
- Introduced: 2025-03-20
- Last action: 2026-05-12, Senate Date Signed by Governor
- Sponsor: David Lucas (Democrat)
- Cosponsors: 1
- Subjects: Intragovernmental Coordination, State and Local Governmental Operations, Local Bill
- Touches household money: yes
- Roll calls: 2 (205 yes, 0 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Hancock County tourism gets lodging tax funds: benefit, low. 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 al…
- Hancock County can tax paid lodging: cost, low. 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 cou…

## Sponsors and cosponsors

- Sponsor: David Lucas (Democrat), Senate
- Cosponsor: Mack Jackson (Democrat), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-20 | House | Local Calendar | pass | 153 | 0 | 18 |
| 2025-03-27 | Senate | LOCAL CONSENT CALENDAR | pass | 52 | 0 |   |

## Actions (13)

- 2026-05-12: Senate Date Signed by Governor (Senate)
- 2026-05-12: Act 696
- 2026-05-12: Effective Date
- 2026-04-10: Senate Sent to Governor (Senate)
- 2026-03-20: House Committee Favorably Reported (House)
- 2026-03-20: House Third Readers (House)
- 2026-03-20: House Passed/Adopted (House)
- 2025-03-31: House Second Readers (House)
- 2025-03-28: House First Readers (House)
- 2025-03-27: Senate Committee Favorably Reported (Senate)
- 2025-03-27: Senate Passed/Adopted (Senate)
- 2025-03-20: Senate Hopper (Senate)
- 2025-03-20: Senate Read and Referred (Senate)

## Bill text

- SB 349/AP* (v6): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/246962)

## Related bills

- SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty (signed)
- SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation for certain motor vehicles; provide (signed)
- SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Service Foundation; establish (signed)
- SB 406: "Georgia Property Owners' Bill of Rights Act"; enact (signed)
- HB 1391: Specialty license plates; honor public safety officers; establish (signed)
- HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact (signed)

## Sources
- [SB 349/AP* (v6) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/246962)

## Related
- [SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckles…](https://policyrisk.com/state-bill/GA-SB160-2025-2026)
- [SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation f…](https://policyrisk.com/state-bill/GA-SB384-2025-2026)
- [SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Servic…](https://policyrisk.com/state-bill/GA-SB76-2025-2026)
- [SB 406: "Georgia Property Owners' Bill of Rights Act"; enact](https://policyrisk.com/state-bill/GA-SB406-2025-2026)
- [HB 1391: Specialty license plates; honor public safety officers; establish](https://policyrisk.com/state-bill/GA-HB1391-2025-2026)
- [HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact](https://policyrisk.com/state-bill/GA-HB1344-2025-2026)
- [Georgia bills](https://policyrisk.com/states/georgia/bills)
- [Georgia state hub](https://policyrisk.com/states/georgia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/GA-SB349-2025-2026 (as of 2026-10-12).