HB 1441 – Public Accommodations Charges; Change Levy Procedures

• Amends Georgia Code Section 48-13-51 governing county and municipal excise tax levies on public accommodations charges used for promotion of tourism, conventions, and trade shows
• Removes the requirement that counties or municipalities obtain enactment of a local Act by the General Assembly after adopting a resolution to levy the excise tax
• Allows the levy to proceed based solely on the local government's resolution, which must specify the tax rate, identify projects or tourism product development purposes, and outline the allocation of proceeds
• Removes references to "the local Act of the General Assembly" from the provisions governing the required terms of the resolution
• Becomes effective immediately upon approval by the Governor or upon becoming law without such approval