GA HB1274

Creates the "Tourism Division Supplemental Revenue Fund" within the Georgia state treasury to be used exclusively by the Tourism Division of the Department of Economic Development for statewide advertising, marketing, and branding campaigns promoting state tourism.

Establishes a fiscal year 2012 budget base of $700,000, with the general revenue base decreasing by 10% each subsequent fiscal year, while prior year fund deposits are rolled into the new budget base.

Funds the account by directing one-half of state sales tax revenue growth above 3% from tourist-oriented businesses (measured on a three-year lag) into the fund, with annual deposit increases capped at $3 million over the prior fiscal year's deposits.

Defines "tourist oriented goods and services" using 45 specific NAICS codes covering industries such as hotels, restaurants, travel agencies, amusement parks, museums, performing arts venues, and recreational facilities.

Requires the Tourism Division to present a promotional marketing strategy—including targeted markets, plan duration, and estimated return on investment—to the House and Senate economic development and tourism committees before each appropriation from the fund.