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GeorgiaSB 4302025-2026 Regular SessionSenate

Taxes; certain military museums qualify as destination marketing organizations and private sector nonprofit organizations; provide

Sponsored By: John Albers (Republican), Jason Anavitarte (Republican), Max Burns (Republican), Randy Robertson (Republican), Carden Summers (Republican), Larry Walker (Republican)

Signed by Governor

Ways & MeansFinanceGeneral Bill

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Bill Overview

Analyzed Economic Effects

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

Military museums qualify for tourism tax funding

Georgia’s hotel-motel tax rules include military museums as eligible tourism projects. These include institutions that preserve, display, and explain U.S. armed-forces history. The attraction must be physical, open to the public, improve destination appeal, support visitors’ experience, and be used by visitors. Eligibility does not guarantee funding or require local governments to spend money on a museum.

Local tourism groups gain protection against replacement

Every Georgia local government levying a hotel-motel tax faces rules for replacing its designated private nonprofit tourism group. The law removes the former threshold: more than $500,000 collected in any of the three preceding fiscal years. A change requires agreement with the current group or approval from the Hotel Motel Tax Performance Review Board. Without agreement, the board reviews eligibility, visitation goals, purpose, local knowledge, investments, contracts, disruption risks, and conflicts of interest. This protects existing groups from unilateral replacement but limits local governments’ control.

Stronger oversight of local tourism tax spending

Taxpayers, innkeepers, and private nonprofits can file complaints about hotel-motel tax spending or compliance with state rules. The Hotel Motel Tax Performance Review Board must meet quarterly and hold hearings within 90 days of department receipt. The department must notify interested parties of the meeting’s time and place, and the board must issue written findings. Findings go to the community affairs commissioner within 30 days of the hearing; the commissioner has 30 days to review. When corrective action is needed, the named party receives a notice of noncompliance. Within 60 calendar days of receipt, that party must report the tax rate and amounts collected and remitted. It must publish the notice in the county’s legal-notice newspaper within 30 days; the department posts it until corrected. Missing the report automatically sends the case back to the board. Failure to take corrective action requires notification to the state revenue commissioner, who may enforce compliance, including ending the tax.

Sponsors & Cosponsors

Sponsors

  • John Albers

    Republican • Senate

  • Jason Anavitarte

    Republican • Senate

  • Max Burns

    Republican • Senate

  • Randy Robertson

    Republican • Senate

  • Carden Summers

    Republican • Senate

  • Larry Walker

    Republican • Senate

Cosponsors

  • Ron Stephens

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 301 • No: 22

Senate vote • 4/3/2026

AGREE TO HOUSE SUBSTITUTE

Yes: 53 • No: 0 • Other: 2

House vote • 3/25/2026

PASSAGE

Yes: 169 • No: 0 • Other: 5

Senate vote • 2/24/2026

MOTION TO ENGROSS

Yes: 30 • No: 22 • Other: 3

Senate vote • 2/24/2026

PASSAGE BY SUBSTITUTE

Yes: 49 • No: 0 • Other: 4

Actions Timeline

  1. Effective Date

    7/1/2026

  2. Senate Date Signed by Governor

    5/11/2026Senate

  3. Act 493

    5/11/2026

  4. Senate Sent to Governor

    4/10/2026Senate

  5. Senate Agreed House Amend or Sub

    4/2/2026Senate

  6. House Third Readers

    3/25/2026House

  7. House Passed/Adopted By Substitute

    3/25/2026House

  8. House Committee Favorably Reported By Substitute

    3/18/2026House

  9. House Second Readers

    2/26/2026House

  10. House First Readers

    2/25/2026House

  11. Senate Engrossed

    2/24/2026Senate

  12. Senate Third Read

    2/24/2026Senate

  13. Senate Passed/Adopted By Substitute

    2/24/2026Senate

  14. Senate Read Second Time

    2/20/2026Senate

  15. Senate Committee Favorably Reported By Substitute

    2/19/2026Senate

  16. Senate Read and Referred

    1/29/2026Senate

  17. Senate Hopper

    1/28/2026Senate

Bill Text

  • SB 430/AP* (v9)

    PDF

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