Bowman hotel excise tax bill sponsored by Rep. Leverett receives final approval from Georgia legislature

A bill introduced by state Rep. Rob Leverett authorizes the City of Bowman to impose an excise tax on hotel and lodging stays, following approval by both legislative chambers, according to the Georgia State House.

As of Friday, March 20, the measure passed the House with a 161-2 vote and the Senate with a 44-0 tally.

Designated as HB1484, the legislation was first presented on Tuesday, March 3 during the 2026 regular session of the 158th General Assembly, formally titled: ’Bowman, City of; levy an excise tax’.

The summary below is based on the actual bill text with interpretation provided for clarity of certain provisions.

This measure allows the City of Bowman to establish an excise tax of up to 8% on room charges, lodgings or accommodations at hotels, motels, inns, tourist camps, cabins, campgrounds, and similar businesses licensed by or paying occupational taxes to the city. Before implementation, the city must pass a resolution on Jan. 30, 2026, set the rate, specify uses for the revenue, and outline allocations. Annually, at least 50% of proceeds above a 5% rate must be allocated to tourism promotion, conventions, and trade shows, while remaining excess revenue supports tourism product development.

In the House, 69 Democrats and 92 Republicans voted in favor; two Republicans voted against the measure.

The Senate saw support from 17 Democrats and 27 Republicans, with no opposition recorded.

Leverett holds a BA from Dartmouth College (1986) and a JD from the University of Georgia.

Leverett, a Republican, assumed office in the Georgia House in 2023, representing the 123rd district after succeeding Mark Newton.

Gov. Brian Kemp signed the bill into law on Tuesday, May 12.

In Georgia, the legislative process starts when a legislator, at times on behalf of a constituent, works with the Office of Legislative Counsel to draft a bill. Once filed with the Clerk of the House or Secretary of the Senate, the bill receives its first reading, then moves to a committee for most of the discussion and investigation. If given a committee’s approval, it is placed on the chamber floor for a third reading, debate, and a final vote. The legislation must pass both chambers and, if necessary, a conference committee before reaching the governor, who has six days during session or 40 days after adjournment (Sine Die) to sign, veto, or allow it to become law without a signature. The Georgia General Assembly convenes each year for a 40-day session starting on the second Monday in January.

Details in this article come from the Georgia State House. Original source data can be accessed here.