HB277: HB277 Excise tax; rooms, lodgings, and accommodations; change certain definitions

Georgia law imposes an excise tax on rooms, lodgings, and accommodations under O.C.G.A. § 48-13-50.2, and that section defines who qualifies as an 'innkeeper' for tax purposes. This bill changes that definition. Under the new wording, an innkeeper is any person subject to taxation under the article for furnishing rooms, lodgings, or accommodations to the public for value. The bill does not change tax rates, add new taxes, or alter other parts of the lodging tax law. It only revises the definitional language in paragraph (2) of the statute. The bill would take effect immediately upon the Governor's signature, or upon becoming law without the Governor's signature, and it repeals any conflicting laws.

• Rewrites the definition of 'innkeeper' in Georgia's hotel and motel excise tax law (O.C.G.A. § 48-13-50.2) to describe anyone subject to taxation under the article who furnishes rooms, lodgings, or accommodations to the public for value.
• Leaves the rest of the excise tax article on rooms, lodgings, and accommodations unchanged.
• Sets the effective date as immediately upon the Governor's signature or upon the bill becoming law without signature.
• Repeals any existing laws that conflict with the revised definition.

Hotel, motel, and short-term lodging operators across Georgia who collect the state's rooms and lodgings excise tax, along with local governments and tax officials who administer or enforce that tax under O.C.G.A. § 48-13-50.2.

Because the excise tax only applies to those who meet the legal definition of 'innkeeper,' a change to that wording could affect which lodging providers are required to collect and remit the tax, though the bill's text does not spell out who newly falls in or out of the definition.

• Section 1 revises paragraph (2) of O.C.G.A. § 48-13-50.2 to redefine 'innkeeper' as any person subject to taxation under the article for furnishing rooms, lodgings, or accommodations to the public for value.
• Section 2 sets the effective date as upon the Governor's approval or upon the bill becoming law without approval.
• Section 3 repeals all laws and parts of laws that conflict with the Act.

1. 2025-02-10House Second Readers (House)
2. 2025-02-06House First Readers (House)
3. 2025-02-05House Hopper (House)

• Bruce Williamson (R, HD-112)Primary sponsor
• Trey Kelley (R, HD-016)
• Clint Crowe (R, HD-118)
• Shaw Blackmon (R, HD-146)

• hotel tax
• lodging tax
• excise tax
• tourism
• tax law definitions