---
type: "Bill"
title: "Harris County; levy an excise tax"
description: "A BILL to be entitled an Act to authorize the governing authority of Harris County to levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide for procedures, conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2023_24"
identifier: "HB 210"
citation: "Georgia HB 210 (2023_24)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Richard Smith", "Vance Smith"]
version_count: 3
action_count: 13
vote_count: 2
first_action: "2023-02-02"
last_action: "2023-05-01"
source: "openstates"
source_identifier: "ocd-bill/3539649c-0a43-432a-992f-76011b960f08"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "629f16322dc36c232eb3b75b9147e2b0c53fc05b492f1541b642728955664706"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ga"]
---

# Georgia HB 210 (2023_24) — Harris County; levy an excise tax

A BILL to be entitled an Act to authorize the governing authority of Harris County to levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide for procedures, conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for other purposes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB 210/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/215231.pdf)
2. **LC 47 2053/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/213530.pdf)
3. **Local Ad** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/213550.pdf)

## Votes

- Senate Vote #46 - 2023-2024 Regular Session — **54–0** (pass) · upper
- House Vote #26 - 2023-2024 Regular Session — **166–0** (pass) · lower

## Sponsors

- Richard Smith — primary (person)
- Vance Smith — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-02-02** House Hopper `introduction`
- **2023-02-06** House First Readers `reading-1`
- **2023-02-07** House Second Readers `reading-2`
- **2023-02-09** House Committee Favorably Reported `committee-passage-favorable`
- **2023-02-09** House Third Readers `reading-3`
- **2023-02-09** House Passed/Adopted `passage`
- **2023-02-13** Senate Read and Referred `referral-committee`
- **2023-02-15** Senate Committee Favorably Reported `committee-passage-favorable`
- **2023-02-15** Senate Passed/Adopted `passage`
- **2023-03-30** House Sent to Governor `executive-receipt`
- **2023-05-01** House Date Signed by Governor `executive-signature`
- **2023-05-01** Act 113 `executive-signature`
- **2023-05-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3539649c-0a43-432a-992f-76011b960f08`. Confidence: reported (aggregated from official Georgia legislature records).