Georgia General Assembly · Full text

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

Introduced version, the latest LegiScan holds · Last action February 19, 2026 · Introduced

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House Bill 1353

By: Representative Martin of the 49th

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 exclude usufructs from assessments; 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 revising Code Section

48-13-53.5, relating to assessments, as follows:

"48-13-53.5.

Any assessment of an innkeeper pursuant to this article by the governing authority imposing a tax under this article shall be deemed prima facie correct; provided, however, that usufructs shall not be subject to assessment."

SECTION 2.

All laws and parts of laws in conflict with this Act are repealed.