HB 1353: Excise tax; rooms, lodgings, and accommodations; exclude usufructs from assessments

Georgia law lets local governments impose an excise tax on rooms, lodgings, and accommodations, similar to a hotel or motel tax. Under current law, any assessment of an innkeeper by the local government collecting this tax is treated as presumed correct unless challenged. This bill adds one exception to that rule. The bill amends O.C.G.A. § 48-13-53.5 to state that usufructs, a legal term in Georgia property law for a possession interest that is less than a full leasehold estate (commonly short-term rental or occupancy arrangements), cannot be subject to this kind of assessment. The bill does not change the tax rate or who collects the tax; it narrows what can be assessed. It repeals any conflicting laws but does not include a separate effective date section.

• Amends the state's excise tax law on rooms, lodgings, and accommodations (O.C.G.A. § 48-13-53.5) to add an exclusion for usufructs.
• Prevents local taxing authorities from assessing usufructs, a Georgia property law term for certain short-term occupancy interests, under this tax article.
• Leaves the existing rule intact that other innkeeper assessments are presumed correct unless disputed.
• Repeals any other state laws that conflict with this change.

Local governments that impose excise taxes on rooms, lodgings, and accommodations, innkeepers and lodging operators subject to those taxes, and anyone holding a usufruct interest in rental property, such as certain short-term tenants or occupants under Georgia property law.

If enacted, local tax collectors would no longer be able to assess the lodging excise tax against usufructs specifically, which could reduce the pool of arrangements local governments can tax under this article and affect how disputes over assessments involving such interests are resolved.

• Section 1 amends O.C.G.A. § 48-13-53.5 to add a proviso that usufructs shall not be subject to assessment under the lodging excise tax article.
• The existing rule that an innkeeper assessment is presumed correct (prima facie correct) unless successfully challenged remains unchanged for non-usufruct cases.
• Section 2 repeals any conflicting state laws but does not set a specific delayed effective date.

1. 2026-02-19House Second Readers (House)
2. 2026-02-18House First Readers (House)
3. 2026-02-17House Hopper (House)

• Charles Martin (R, HD-049)Primary sponsor

• hotel motel tax
• excise tax
• lodging tax
• property law
• local taxation