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HB498 • 2025

Garden City Charm and Tourism Act; enact

Garden City Charm and Tourism Act; enact

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Heffner, Lynn
Last action
2025-05-13
Official status
House Date Signed by Governor
Effective date
Not listed

Plain English Breakdown

The provided bill excerpt contains unreadable PDF code and does not offer additional details on tax rates or specific taxable items beyond what is in the official summary.

Garden City Charm and Tourism Act

This law allows the leaders of Augusta-Richmond County to create a specific type of tax called an excise tax.

What This Bill Does

  • Authorizes the governing authority of Augusta-Richmond County to levy an excise tax under Code Section 48-13-51(b).
  • Sets procedures, conditions, and limits for how this tax is handled.
  • Repeals any existing laws that conflict with these new rules.
  • Establishes the short title 'Garden City Charm and Tourism Act'.

Who It Names or Affects

  • The governing authority of Augusta-Richmond County
  • People or businesses in Augusta-Richmond County subject to the excise tax

Terms To Know

Excise Tax
A fee charged by a government on specific goods, services, or activities.
Governing Authority
The group of officials who make rules and decisions for Augusta-Richmond County.

Limits and Unknowns

  • The text does not state the specific amount or rate of the tax.
  • The source material does not list exactly which goods or services will be taxed.
  • Details on how the collected money must be spent are not included in this summary.

Bill History

  1. 2025-05-13 Georgia General Assembly

    House Date Signed by Governor

Official Summary Text

Garden City Charm and Tourism Act; enact