GA HB1484

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

Follows a resolution adopted by the City of Bowman governing authority on January 30, 2026, specifying the tax rate, identified projects, and allocation of proceeds

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

Remaining revenue above the 5% base rate must be expended for tourism product development