The Georgia Tourism Development Act (GTDA) 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.