Georgia SB349 authorizes Hancock County to levy an excise tax on lodgings to fund tourism promotion and development.
Georgia SB349 allows the governing authority of Hancock County to impose an excise tax on accommodations provided by hotels, motels, and similar establishments. The tax rate can be up to 8%, with at least 50% of the excess over a 5% tax rate used for tourism promotion by a designated organization. The remaining excess funds are allocated for tourism product development. This tax is contingent on a prior resolution by the county governing authority specifying the tax rate, project purposes, and fund allocation.
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