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Bill Summary · LC 3284

Summary of LC 3284 — Revise allocation of lodging taxes to counties

Overview

LC 3284 is a draft bill titled “Revise allocation of lodging taxes to counties.” Introduced on December 14, 2024, the bill seeks to alter how lodging tax revenues collected within the state are allocated to county governments. The draft status has moved through on-hold and died-in-process stages, most recently recorded as “Draft Died in Process” on May 27, 2025.

Purpose and Intent

  • The core aim is to revise the distribution formula or framework that determines how lodging taxes (often levied on hotel/motel stays) are allocated to counties.
  • The change could affect the balance of funding counties receive for local government operations, tourism-related activities, and potentially infrastructure or promotional efforts tied to lodging industry revenue.

Key Provisions (Notes on Availability)

  • The full text of LC 3284 is not provided in the available record, so specific provisions, formulas, caps, sunset clauses, or earmarks are not publicly enumerated here.
  • Based on the title, the bill would be expected to address:
    • A revised distribution formula for lodging tax receipts to counties.
    • Possible changes to earmarks or designated uses (e.g., tourism promotion, convention/tourism infrastructure, local government services).
    • Administrative or reporting requirements related to the allocation process.
    • Transitional provisions or effective dates for any new allocation methodology.

Important: The precise provisions, thresholds, percentages, or timelines would be determined by the text of the bill itself.

Affected Parties and Impacts

  • Primary: County governments that receive lodging tax allocations.
  • Secondary: State finance authorities, tourism agencies, and lodging/hospitality industry stakeholders who interact with lodging tax revenue and funding programs.
  • Potential impacts include shifts in county budgets for tourism promotion, infrastructure, or services funded by lodging taxes, as well as any necessary adjustments in state oversight or reporting.

Procedural History and Timeline

  • Introduced: December 14, 2024
  • December 24, 2024: Draft On Hold
  • May 27, 2025: Draft Died in Process
  • Status: (LC) Draft Died in Process, indicating the proposal did not advance in the legislative process during this session.

Potential Implications and Next Steps

  • If revived or reintroduced, the bill would again need committee hearings, potential amendments, and floor votes.
  • Key questions for stakeholders: What is the new allocation formula? Are there minimum or maximum shares for certain counties? Are there designated uses for the funds? What are the reporting, oversight, and sunset provisions?
  • Even though current status shows the draft has died, similar future proposals could reemerge with revised language.

If you’d like, I can tailor this summary once the actual bill text becomes available or provide a comparative analysis with any similar, enacted lodging tax allocation statutes.

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

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