Georgia House Bill 278 redefines 'innkeeper' for room and lodging excise tax

Original title: Excise tax; rooms, lodgings, and accommodations; change certain definitions

Last action · February 10, 2025: House Second ReadersSponsors: Mark Newton and 4 others

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What This Bill Proposed

Official description

A BILL to be entitled an Act to amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to excise tax on rooms, lodgings, and accommodations, so as to change certain definitions regarding such taxes; to provide an effective date; to repeal conflicting laws; and for other purposes.

Why it matters

Modifies the statutory criteria determining which lodging providers are subject to local and state hotel-motel es in Georgia.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Innkeepers and lodging providers

Lodging providers are subject to the revised statutory definition governing excise tax applicability on rooms, lodgings, and accommodations.

Key Facts

Amends paragraph (2) of Code Section 48-13-50.2 of the Official Code of Georgia Annotated.
Redefines 'Innkeeper' as any person subject to taxation under the article for furnishing rooms, lodgings, or accommodations for value to the public.
Repeals all conflicting laws and parts of laws.

Frequently Asked Questions

What does House Bill 278 change?

It updates the statutory definition of 'innkeeper' under Georgia law regarding es on rooms, lodgings, and accommodations.

What else do you want to know?

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Where This Stands

This bill did not become law - Died at adjournment · introduced in the House.

Procedural history

3 actions

Feb 10, 2025House
House Second Readers
Feb 6, 2025HouseIntroduced
House First Readers
Feb 5, 2025HouseIntroduced
House Hopper

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

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