GA SB349

Authorizes Hancock County's governing authority to levy an excise tax of up to 8% on hotel, motel, inn, lodge, tourist camp, campground, and other short-term lodging accommodations

Requires the county to first adopt a resolution specifying the tax rate, identifying tourism projects, and allocating proceeds before the tax takes effect

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

Directs remaining revenue above the 5% threshold to be used for tourism product development