Georgia House Bill 277 narrows the statutory definition of an innkeeper subject to hotel and lodging excise taxes

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

Last action · February 10, 2025: House Second ReadersSponsors: Bruce Williamson and 3 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

Determines which individuals and lodging providers are legally classified as s and held directly liable for collecting and remitting local hotel and accommodations es across the state.

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

Their statutory definition under the state rooms, lodgings, and accommodations excise tax code is modified.

Directly affected

General Assembly of Georgia

Enacts the statutory changes to the state tax code.

Key Facts

Amends Code Section 48-13-50.2 of the Official Code of Georgia Annotated relating to excise tax on rooms, lodgings, and accommodations.
Revises paragraph (2) to redefine 'innkeeper' as any person who is subject to taxation under the article for furnishing rooms, lodgings, or accommodations for value to the public.
The Act becomes effective upon its approval by the Governor or upon becoming law without such approval.
All laws and parts of laws in conflict with the Act are repealed.

Frequently Asked Questions

What does House Bill 277 change?

It updates the definition of an '' under Georgia tax law concerning 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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