GA HB1317

Authorizes the City of Fort Oglethorpe to levy an excise tax of up to 8% on hotel, motel, inn, lodge, tourist camp, campground, and other short-term lodging accommodations

Follows the city's adoption of Resolution No. 2025-03 on December 8, 2025, which established the tax rate, identified tourism projects, and specified how proceeds will be allocated

Requires at least 50% of tax revenue collected above the 5% base rate to be spent on promoting tourism, conventions, and trade shows through a designated destination marketing organization

Remaining revenue above the 5% threshold must be used for tourism product development