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

25 LC 50 1027 House Bill 278 By: Representatives Newton of the 127th, Williamson of the 112th, Kelley of the 16th, Crowe of the 118th, and Blackmon of the 146th A BILL TO BE ENTITLED AN ACT To amend Article 3 of Chapter 13 of Title 48 of the Official Co de of Georgia Annotated,1 relating to excise tax on rooms, lodgings, and accommodations, so as to change certain2 definitions regarding such taxes; to provide an effective date; to repeal conflicting laws; and3 for other purposes.4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 SECTION 1.6 Article 3 of Chapter 13 of Title 48 of the Official Code of Geo rgia Annotated, relating to7 excise tax on rooms, lodgings, and accommodations, is amended in Code Section 48-13-50.2,8 relating to definitions regarding such taxes, by revising paragraph (2) as follows:9 "(2) 'Innkeeper' means any person who is subject to taxation un der this article for the10 furnishing for value to the public any rooms, lodgings, or accommodations."11 SECTION 2.12 This Act shall become effective upon its approval by the Governor or upon its becoming law13 without such approval.14 H. B. 278 - 1 - 25 LC 50 1027 SECTION 3.15 All laws and parts of laws in conflict with this Act are repealed. 16 H. B. 278 - 2 -