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; <ins>provided, however,
that usufructs shall not be subject to assessment."
</ins> SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.