HB278: HB278 Excise tax; rooms, lodgings, and accommodations; change certain definitions

Georgia law taxes rooms, lodgings, and accommodations rented out to the public through an excise tax (O.C.G.A. § 48-13-50.2). That law defines certain terms, including who qualifies as an 'innkeeper' for tax purposes. This bill rewrites the definition of 'innkeeper' so that it means any person who is subject to taxation under this part of the law for furnishing rooms, lodgings, or accommodations to the public for value. The bill does not change tax rates or add new categories of taxpayers beyond adjusting this definition. It would take effect immediately upon the Governor's signature, or automatically become law without a signature if the Governor takes no action, and repeals any conflicting laws.

• Rewrites the definition of 'innkeeper' in Georgia's lodging excise tax law (O.C.G.A. § 48-13-50.2) to mean any person subject to taxation under the article for furnishing rooms, lodgings, or accommodations to the public for value.
• Sets the effective date as immediately upon the Governor's signature, or automatically if the Governor does not act.
• Repeals any existing state laws that conflict with this new definition.

Hotel and motel operators, short-term rental hosts, and other businesses or individuals who rent rooms, lodgings, or accommodations to the public in Georgia, since the bill changes how the law defines who counts as an 'innkeeper' subject to the excise tax.

Because the excise tax on rooms and lodgings depends partly on who legally qualifies as an 'innkeeper,' a narrower or broader definition could change which businesses or individuals must collect and remit this tax, affecting their tax obligations and recordkeeping.

• Section 1 amends O.C.G.A. § 48-13-50.2 by revising paragraph (2), the definition of 'innkeeper,' to tie the term directly to taxability under the article for furnishing rooms, lodgings, or accommodations for value.
• Section 2 makes the Act effective upon the Governor's approval, or upon it becoming law without such 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)

• Mark Newton (R, HD-127)Primary sponsor
• Bruce Williamson (R, HD-112)
• Trey Kelley (R, HD-016)
• Clint Crowe (R, HD-118)
• Shaw Blackmon (R, HD-146)

• hotel tax
• lodging tax
• excise tax
• short-term rentals
• tax definitions