GA HB1216

Excise taxes on rooms, lodgings, and accommodations must be remitted to the Georgia Department of Revenue instead of directly to counties or municipalities, with the Department then disbursing funds to the appropriate local governments and destination marketing organizations.

Tax returns must separately identify each establishment location where taxes were collected and specify the amount collected at each location for the reporting period.

Counties and municipalities levying the tax must submit all contracts and memoranda of understanding governing expenditure of tax proceeds to the Department of Revenue.

Each disbursement to a county or municipality must include a line item identifying proceeds allocated for tourism product development.

Effective upon Governor's approval and applicable to taxable years beginning on or after January 1, 2027.