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HB 755

Cherokee County; levy an excise tax

2025-2026 Regular Session Introduced by Mandi Ballinger and 5 co-sponsors

House Bill 755 allows Cherokee County to impose an up to 8% excise tax on lodging, boosting tourism funding to enhance local economic growth and development.

Effective Date
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Bill Summary · HB 755

Summary of House Bill 755 (HB 755)

Bill Overview

Title: Cherokee County; levy an excise tax
Bill Number: HB 755
Introduced: March 11, 2025
Status: Effective Date (as of May 13, 2025)
Classification: Local Legislation

House Bill 755 authorizes the governing authority of Cherokee County, Georgia, to levy an excise tax on accommodations provided by hotels, motels, and similar establishments. This legislation aims to enhance funding for tourism and related projects within the county.

Main Purpose and Intent

The primary intent of HB 755 is to enable Cherokee County to impose an excise tax of up to 8% on the charges for lodging services. The revenue generated from this tax is intended to support tourism promotion and development projects, thereby boosting the local economy.

Key Provisions

  1. Tax Rate and Applicability:

    • The bill allows Cherokee County to levy an excise tax not exceeding 8% on the charges for lodging services provided by licensed establishments, including hotels, motels, inns, and campgrounds.

  2. Resolution Requirement:

    • The enactment of this tax follows the adoption of Resolution No. 2024-R-021 by the Cherokee County governing authority on February 21, 2024. This resolution outlines:
      • The specific tax rate.
      • The projects or purposes for which the tax revenue will be allocated.

  3. Allocation of Tax Revenue:

    • At least 50% of the revenue collected that exceeds the amount that would be collected at a 5% tax rate must be used for:
      • Promoting tourism, conventions, and trade shows through designated marketing organizations.
    • The remaining revenue will be allocated for tourism product development.

  4. Repeal of Conflicting Laws:

    • The bill includes a provision to repeal any existing laws that conflict with its provisions.

Impact

  • Affected Entities: The excise tax will impact all businesses in Cherokee County that provide lodging services, including hotels, motels, and campgrounds.
  • Economic Development: The funds generated from this tax are expected to enhance tourism efforts, potentially leading to increased visitor traffic and economic growth in the region.

Legislative Timeline

  • March 11, 2025: Bill introduced in the House.
  • March 25, 2025: Bill passed by the House.
  • March 28, 2025: Bill passed by the Senate.
  • April 7, 2025: Sent to the Governor.
  • May 13, 2025: Signed by the Governor and became effective as Act 168.

Conclusion

House Bill 755 represents a strategic move by Cherokee County to leverage tourism as a means of economic development through the implementation of an excise tax on lodging. By allocating a significant portion of the tax revenue to tourism promotion, the county aims to enhance its appeal as a destination for visitors.

Compiled from official sources — confirm details with the bill’s official record.

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