---
title: HB 277. Excise tax; rooms, lodgings, and accommodations; change certain definitions
collection: bills
id: 2025-2026/hb277
cite_as: HB 277, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb277
md_url: https://georgiacommons.org/bills/2025-2026/hb277.md
text_url: https://georgiacommons.org/bills/2025-2026/hb277/text
source_url: https://www.legis.ga.gov/legislation/69944
date: 2025-02-10
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/bills/2025-2026.md
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next: https://georgiacommons.org/bills/2025-2026/hb278.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb277.md?full=1
bill_number: HB 277
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-02-05
last_action: House Second Readers
sponsors:
  - Bruce Williamson
  - Trey Kelley
  - Clint Crowe
  - Shaw Blackmon
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB277/2025
upstream_id: 1958351
summaries_model: claude-sonnet-5
topic_tags:
  - hotel tax
  - lodging tax
  - excise tax
  - tax definitions
---

# HB 277. Excise tax; rooms, lodgings, and accommodations; change certain definitions

## Text

House Bill 277
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 Code of Georgia Annotated,
relating to excise tax on rooms, lodgings, and accommodations, so as to change certain
definitions regarding such taxes; to provide an effective date; 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 in Code Section 48-13-50.2,
relating to definitions regarding such taxes, by revising paragraph (2) as follows:
"(2) 'Innkeeper' means any person who is subject to taxation under this article for the
furnishing for value to the public any rooms, lodgings, or accommodations."
SECTION 2.
This Act shall become effective upon its approval by the Governor or upon its becoming law
without such approval.
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

House Bill 277 would revise the legal definition of 'innkeeper' in Georgia's hotel and lodging excise tax law, changing who counts as subject to the tax on rooms and accommodations.

### Plain-language summary

Georgia law imposes an excise tax on rooms, lodgings, and accommodations, and it defines who counts as an 'innkeeper' for purposes of that tax under O.C.G.A. § 48-13-50.2. This bill rewrites that definition.
The bill does not include the current wording for comparison, but it replaces paragraph (2) of the definitions section with new language stating that an innkeeper is any person subject to taxation under the article for furnishing rooms, lodgings, or accommodations to the public for value. The bill would take effect immediately once signed by the Governor or allowed to become law without a signature, and it repeals any conflicting laws.

### What it does

- Rewrites the definition of 'innkeeper' in Georgia's lodging excise tax law (O.C.G.A. § 48-13-50.2) to describe who is taxed for furnishing rooms, lodgings, or accommodations to the public for value.
- Sets the law to take effect as soon as the Governor signs it or it otherwise becomes law without a signature.
- Repeals any existing state laws that conflict with the new definition.

### Who it affects

Hotel, motel, and short-term rental operators, and other businesses that furnish rooms or lodgings to the public for payment, since the definition determines who must collect and remit the state's lodging excise tax.

### Why it matters

Because the definition of 'innkeeper' determines who must collect Georgia's lodging excise tax, changing its wording could shift which businesses are legally required to charge and remit that tax on rooms and accommodations.

### Key provisions

- Section 1 amends Code Section 48-13-50.2 by revising paragraph (2), the definition of 'innkeeper,' within Article 3 of Chapter 13 of Title 48.
- Section 2 makes the Act effective immediately upon the Governor's approval or upon becoming law without approval.
- Section 3 repeals any laws or parts of laws that conflict with the new definition.

## Status

- Status: Introduced (2025-02-05)
- Last action: House Second Readers (2025-02-10)
- Sponsors: Bruce Williamson, Trey Kelley, Clint Crowe, Shaw Blackmon
- Official page: https://www.legis.ga.gov/legislation/69944

> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb277.md?full=1