Georgia House bill by Rep. Horner allowing Fort Oglethorpe hotel-motel excise tax passes House and Senate

Newly passed bill introduced by State Rep. Mitchell Horner and approved in both chambers aims to allow Fort Oglethorpe to levy a hotel-motel excise tax and direct proceeds toward tourism initiatives, according to the Georgia State House.

It passed both chambers as of Tuesday, March 31, clearing the House by a vote of 166-1 and the Senate by a vote of 41-3.

The bill, introduced as HB1317 on Tuesday, Feb. 17 during the 2026 regular session of the 158th General Assembly, was formally described as: ’Fort Oglethorpe, City of; levy an excise tax’.

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill authorizes the City of Fort Oglethorpe to levy a hotel-motel excise tax of up to 8% on charges for rooms, lodgings or accommodations furnished by licensed lodging businesses in the city. It ties this authority to Resolution No. 2025-03, adopted by the city on Dec. 8, 2025, which sets the tax rate, identifies tourism-related projects and purposes, and specifies how proceeds will be allocated. The bill requires that in each fiscal year, at least 50% of tax revenue above the amount generated by a 5% rate be spent on promoting tourism, conventions and trade shows, with remaining excess funds used for tourism product development.

In the House, 73 Democrats and 93 Republicans voted in favor of the bill, while one Democrat opposed it.

Meanwhile, in the Senate, 16 Democrats and 25 Republicans voted in favor, while three Republicans voted against it.

The bill was co-sponsored by Rep. Mike Cameron (Republican-1st), Rep. Steve Tarvin (Republican-2nd), and Sen. Clint Dixon (Republican-45th).

Horner, a Republican, was elected to the Georgia State House in 2023 to represent the state’s 3rd House District, replacing previous state representative Dewayne Hill.

The bill was signed into law by Gov. Brian Kemp on Tuesday, May 12.

In Georgia, the legislative process begins when a lawmaker, often at a constituent’s request, works with the Office of Legislative Counsel to draft a bill. After filing with the Clerk of the House or Secretary of the Senate, the bill receives its first reading and is sent to a committee, where most of the debate and fact-finding takes place. If approved, it advances to the floor for a third reading, debate, and a vote. To become law, the bill must pass both chambers, sometimes through a conference committee if versions differ, before being sent to the governor. The governor then has six days during session—or 40 days after adjournment (Sine Die)—to sign, veto, or allow the bill to become law without a signature. The Georgia General Assembly meets annually for a 40-day session beginning the second Monday in January.

Information in this article was obtained from the Georgia State House. The source data can be found here.