Georgia legislation · 2025-2026 Regular Session
Georgia SB430: Taxes; certain military museums qualify as destination marketing organizations and private sector nonprofit organizations; provide
Status: Signed into law, May 11, 2026
A BILL to be entitled an Act to amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to excise tax on rooms, lodgings, and accommodations, so as to provide that certain military museums qualify as destination marketing organizations and private sector nonprofit organizations; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to excise tax on rooms, lodgings, and accommodations, so as to revise the definition of tourism product development so as to specifically include military museums and related institutions; to remove the local government tax revenue threshold as it relates to the applicability of procedures for changing the designation of a private sector nonprofit organization engaged to promote tourism, conventions, and trade shows for such jurisdiction…
From the introduced text:
A BILL TO BE ENTITLED To amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to excise tax on rooms, lodgings, and accommodations, so as to revise the definition of tourism product development so as to specifically include military museums and related institutions; to remove the local government tax revenue threshold as it relates to the applicability of procedures for changing the designation of a private sector nonprofit organization engaged to promote tourism, conventions, and trade shows for such jurisdiction; to provide for criteria the Hotel Motel Tax Performance Review Board shall consider in approving or rejecting alterations or changes to such private sector nonprofit organization; to require the Hotel Motel Tax Performance Review Board to meet quarterly to address eligibility determinations and notifications of noncompliance; to provide for publication of such notifications; to provide for hearings and notice of such hearings; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: S. B. LC 59 0391S SECTION 1. Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to excise tax on rooms, lodgings, and accommodations, is amended by revising paragraph (6) of Code Section 48-13-50.2, relating to definitions, as follows: "(6) 'Tourism …