Georgia legislation · 2025-2026 Regular Session
Georgia SB349: Hancock County; levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; authorize the governing authority
Status: Signed into law, May 12, 2026
A BILL to be entitled an Act to authorize the governing authority of Hancock County to levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide for procedures, conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
To authorize the governing authority of Hancock County to levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide for procedures, conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for other purposes.
From the introduced text:
A BILL TO BE ENTITLED To authorize the governing authority of Hancock County to levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide for procedures, conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Pursuant to the authority of subsection (b) of Code Section 48-13-51 of the O.C.G.A., the governing authority of Hancock County is authorized to levy an excise tax at a rate not to exceed 8 percent of the charge for the furnishing for value to the public of any room or rooms, lodgings, or accommodations furnished by any person or legal entity licensed by, or required to pay business or occupation taxes to, the county for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place in which rooms, lodgings, or accommodations are regularly or periodically furnished for value. S. B. LC 47 3624 SECTION 2. The enactment of this Act is subsequent to the adoption of a resolution by the governing authority of Hancock County, which specifies the subsequent tax rate, identifies the projects or tourism product development purposes, and specifies the allocation of proceeds. SECTION 3. In accordance with the terms of such resolution …
Sponsors
- Jackson, Mack (D, 128) · primary sponsor
- David Lucas (D, 26) · primary sponsor
Latest actions
- : Act 696
- : Effective Date
- : Senate Date Signed by Governor
- : Senate Sent to Governor
- : House Passed/Adopted
- : House Third Readers
- : House Committee Favorably Reported
- : House Second Readers
- : House First Readers
- : Senate Passed/Adopted
Votes
- Local Calendar : House Vote #734 (March 20, 2026): 153 yea, 0 nay, passed
- LOCAL CONSENT CALENDAR: Senate Vote #291 (March 27, 2025): 52 yea, 0 nay, passed
Common questions
- What is SB349?
- SB349 is a bill in the Georgia Legislature (2025-2026 Regular Session): Hancock County; levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; authorize the governing authority.
- What does SB349 do?
- In its own words: To authorize the governing authority of Hancock County to levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide for procedures, conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for other purposes.
- What is the status of SB349?
- Signed into law as of May 12, 2026. Latest action: Act 696 (May 12, 2026).
- Who sponsored SB349?
- Jackson, Mack (D, 128), with 1 co-sponsor.
- Where is the official record for SB349?
- On the Georgia Legislature website: https://www.legis.ga.gov/legislation/71510
Source: official Georgia record. Tracked by Delilah, AI for legislation across all 50 states and Congress.