GA HB1453

Authorizes Jeff Davis County to levy an excise tax of up to 8% on hotel, motel, inn, lodge, tourist camp, campground, and other lodging accommodations

Follows a resolution adopted by the Jeff Davis County governing authority on December 11, 2025, specifying the tax rate, projects, and allocation of proceeds

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

Allocates remaining revenue above the 5% threshold to tourism product development