House Bill 1216
By: Representatives Stephens of the 164th, Greene of the 154th, Carpenter of the 4th, Dempsey
of the 13th, Jones of the 143rd, and others
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 require that any
excise tax on rooms, lodgings, and accommodations be remitted to the Department of
Revenue for disbursement; to provide for the submission of contracts and memoranda of
understanding to facilitate such disbursement; to provide for an itemized list of approved
expenditures accompanying each disbursement; to provide for rules, regulations, and forms;
to provide for conforming changes; to provide for an effective date and applicability; to
provide for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to
excise tax on rooms, lodgings, and accommodations, is amended by adding a new Code
section to read as follows:
<ins>"48-13-50.5.
(a) Notwithstanding any other provision of this article, any tax levied and collected
pursuant to this article shall be remitted to the department instead of the applicable county
</ins>
<ins>or municipality. Each tax return remitting taxes collected under this article shall separately
identify the location of each establishment at which any of the taxes remitted were
collected and shall specify the amount of taxes collected at each establishment for the
period covered by the return in order to facilitate the determination by the commissioner
that all taxes imposed by this article are properly collected and disbursed.
(b) Any county or municipality levying a tax authorized under this article shall furnish to
the department all contracts and memoranda of understanding governing the expenditure
of proceeds from such tax.
(c) The proceeds of any tax remitted to the department under this article shall be disbursed
as soon as practicable under the terms set forth in contracts and memoranda of
understanding submitted to the department, as required under subsection (b) of this Code
section. The department shall make such disbursements directly to the applicable county
or municipality, applicable destination marketing organization, and any other legal entity
designated as a recipient of the proceeds of such tax in the applicable contract or
memorandum of understanding. The department shall include with each disbursement to
a county or municipality a line item identifying the proceeds of the tax that must be
allocated for tourism product development.
(d)(1) The commissioner shall have the power and authority to promulgate such rules
and regulations as shall be necessary for the effective and efficient administration and
enforcement of the remittance and disbursement of the tax authorized to be imposed by
this article.
(2) The commissioner shall be authorized to promulgate any rules and forms relative to
the provisions of this article."
</ins>
SECTION 2.
Said article is further amended by revising division (a)(1)(B)(ii) of Code Section 48-13-51,
relating to county and municipal levies on public accommodation charges for promotion of
tourism, conventions, and trade shows, as follows:
"(ii) Any tax levied as provided in this Code section is also imposed upon every
person or entity who is a guest and who receives a room, lodging, or accommodation
that is subject to the tax levied under this Code section. Every such guest subject to
the tax levied under this Code section shall pay the tax to the innkeeper providing or
facilitating the room, lodging, or accommodation. The tax shall be a debt of the
person obtaining the room, lodging, or accommodation to the innkeeper providing or
facilitating such room, lodging, or accommodation until it is paid and shall be
recoverable at law by the innkeeper providing or facilitating such room, lodging, or
accommodation in the same manner as authorized for the recovery of other debts.
The innkeeper collecting the tax from the guest shall remit the tax to the <del>governing
authority imposing the tax</del> <ins>department,</ins> and the tax remitted shall be a credit against
the tax imposed by division (i) of this subparagraph on the innkeeper providing or
facilitating the room, lodging, or accommodation."
SECTION 3.
Said article is further amended by revising Code Section 48-13-53, relating to procedures
relative to excise tax on rooms, lodgings, and accommodations, as follows:
"48-13-53.
Except as otherwise specifically provided in this article, the rate of taxation, the manner of
imposition, <del>payment, and collection of the tax,</del> and all other procedures related to the tax
shall be as provided by each county and municipality electing to exercise the powers
conferred by this article."
SECTION 4.
Said article is further amended by revising Code Section 48-13-53.2, relating to tax returns
and remittances, as follows:
"48-13-53.2.
(a) Each innkeeper, on or before the twentieth day of each month, shall transmit returns
and remit taxes due to any applicable governing authority imposing a tax under this article
<ins>to the department</ins> showing the gross charges taxable under this article during the preceding
calendar month. <del>The governing authority imposing the tax may provide by resolution or
ordinance for quarterly or annual returns.</del> The returns required by this subsection shall be
made upon forms prescribed, prepared, and furnished by the <del>governing authority imposing
the tax</del> <ins>department.
</ins> (b) As used in this subsection, the term 'estimated tax liability' means an innkeeper's tax
liability under this article, adjusted to account for any subsequent change in the rate of tax
imposed under this article or any substantial change in circumstances due to damage to the
premises, based on his or her average monthly payments for the last fiscal year. If the
estimated tax liability of an innkeeper for any taxable period exceeds $2,500.00, the
innkeeper shall file a return and remit to the <del>governing authority imposing the tax
</del> <ins>department</ins> not less than 50 percent of the estimated tax liability for the taxable period on
or before the twentieth day of the period. The amount of the payment of the estimated tax
liability shall be credited against the amount to be due on the return required under
subsection (a) of this Code section. This subsection shall not apply to any innkeeper unless
during the previous fiscal year the innkeeper's monthly payments exceeded $2,500.00 per
month for three consecutive months or more."
SECTION 5.
Said article is further amended by revising Code Section 48-13-53.3, relating to taxes,
extensions and returns, and failure of innkeeper to make return and pay required tax, as
follows:
"48-13-53.3.
(a)(1) The <del>governing authority imposing a tax under this article</del> <ins>department</ins> may, for
good cause, extend the time for making any returns required under this article for not
more than 30 days.
(2) No extension granted pursuant to paragraph (1) of this subsection shall be valid
unless granted in writing upon written application, and then the extension shall only be
valid for a period, as appropriate, of not more than 12 consecutive months or four
consecutive calendar quarters.
(3) Upon the grant of any extension authorized by this subsection, the innkeeper shall
remit to the <del>governing authority imposing a tax under this article</del> <ins>department</ins> on or before
the date the tax would otherwise become due without the grant of the extension an
amount which equals not less than 100 percent of the innkeeper's payment for the
corresponding period of the preceding tax year.
(4) No interest or penalty shall be charged by reason of the granting of an extension
pursuant to this subsection during the first ten days of each extension period. Thereafter,
interest shall be collected upon the unpaid balance of the innkeeper's liability at the rate
specified in Code Section 48-2-40.
(b) In the event any innkeeper fails to make a return and pay the tax as provided by this
article or makes a grossly incorrect return or a return that is false or fraudulent, the
governing authority imposing a tax under this article shall make an estimate for the taxable
period of taxable charges of the innkeeper. Based upon its estimate, the governing authority
shall assess and collect the taxes, interest, and penalties, as accrued, on the basis of the
assessments."
SECTION 6.
Said article is further amended by revising Code Section 48-13-54, relating to taxes,
extensions and returns, and failure of innkeeper to make return and pay required tax, as
follows:
"48-13-54.
Any state park operated under the jurisdiction of the Department of Natural Resources, or
a state authority that is administratively attached to the Department of Natural Resources,
which state park or authority regularly furnishes for value lodge rooms as well as meals and
conference or meeting facilities or has a minimum of 20 cabins and which rooms, facilities,
or cabins located in a county or municipality levying a tax under this article shall, as
provided in this Code section, agree to collect and remit to the <del>county or municipality
within whose taxing jurisdiction the facility is located</del> <ins>department</ins> amounts which are equal
to, or partially equal to, the amounts which would be collected and remitted to the <del>county
or municipality</del> <ins>department</ins> under the tax levied by the county or municipality under Code
Section 48-13-51 if such rooms, facilities, or cabins were privately operated. The sums so
collected and remitted shall only be expended for development, promotion, and advertising
of such rooms, facilities, or cabins from which the money was collected and remitted or for
similar purposes of promoting, advertising, stimulating, and developing conventions and
tourism in the county or municipality in which such rooms, facilities, or cabins of the state
park or state authority are located so long as said promotion or advertising prominently
features the state park or state authority rooms, facilities, or cabins."
SECTION 7.
Said article is further amended by revising Code Section 48-13-56, relating to annual report
to department of community affairs, as follows:
"48-13-56.
Each county or municipality imposing a tax as authorized by this article shall, as a
condition of continuing authorization to impose the tax, annually file with <ins>the department
and</ins> the Department of Community Affairs a report specifying the rate of taxation and
amounts collected and expended pursuant to this article. Such report shall include the
schedules specified under subparagraph (b)(1)(B) of Code Section 36-81-8 and shall be
filed in such form and at such times as may be specified by rule of the Department of
Community Affairs."
SECTION 8.
Said article is further amended by revising subsection (a) of Code Section 48-13-58.1,
relating to criminal penalties for failure to make return or pay taxes, as follows:
"(a) It shall be unlawful for any innkeeper to fail to make a return and pay the taxes due
under this article <del>to any applicable governing authority imposing a tax under this article."
</del> SECTION 9.
Said article is further amended by revising subsection (a) of Code Section 48-13-61, relating
to failure to furnish return and punishment, as follows:
"(a) It shall be unlawful for any innkeeper subject to this article to fail or refuse to furnish
any return required to be made by this article or to fail or refuse to furnish a supplemental
return or other data required by <ins>the department or</ins> the governing authority imposing a tax
under this article."
SECTION 10.
This Act shall become effective upon its approval by the Governor or upon its becoming law
without such approval and shall be applicable to all taxable years beginning on or after
January 1, 2027.
SECTION 11.
All laws and parts of laws in conflict with this Act are repealed.