GA SB522

Imposes a $5.00 per day fee on rental motor vehicles in Georgia, effective July 1, 2026

Exempts temporary replacement motor vehicles (rentals used while a person's own vehicle is being repaired, serviced, or is damaged/lost)

Requires rental companies to collect the fee at the time of payment and remit all fees to the Department of Revenue by the 15th of each month

Designates at least 20 percent of collected fees for exclusive use on tourism purposes in the state, subject to appropriations

Does not impair existing contracts and authorizes the commissioner to promulgate rules and compliance forms