GA HB1404

Authorizes the City of Pooler to levy an excise tax of up to 6% on hotel, motel, inn, lodge, tourist camp, campground, and other short-term lodging accommodations

Follows a resolution adopted by the City of Pooler governing authority on January 20, 2026, specifying the tax rate, projects, and allocation of proceeds

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

Remaining revenue above the 5% threshold must be spent on tourism product development