GA HB498

Authorizes Augusta-Richmond County 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 Augusta-Richmond County's governing authority on January 13, 2022, which specified the tax rate, identified tourism projects, and allocated 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 county's designated destination marketing organization

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