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Georgia Tourism Development Act

The Georgia Tourism Development Act will allow certain companies that build new tourism attraction projects within the State to maintain a portion of their sales tax revenues for 10 years. Under HB 318 which Governor Deal signed April 29, 2013, projects that meet the following criteria may qualify for the program:

1) construct a qualifying tourism attraction project that cost a minimum of $1 million;

2) attract at least 25 percent of its visitors from out of state following its third year; and

3) contributes to a significant and positive economic impact on the state considering, among other factors, the extent to which the tourism attraction project will compete directly with tourism attractions in this state.

The Statute (HB318 from 2013-2014 Regular Session) (PDF)
The Regulations (PDF)
GDTA Overview (PDF)
Summary of Georgia’s Tourism Attraction Development Incentive (PDF)
Flowchart of GTDA Application Process (PDF)

Pre-Application for Georgia Tourism Development Act



Formal Application for Georgia Tourism Development Act


Contact Information

To learn more about applying for the Georgia Tourism Development Act incentive, contact Cherie Bennett at 404-831-2058.
Georgia Department of Community Affairs
60 Executive Park South, N.E.
Atlanta, Georgia 30329-2231

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