Georgia CommonsHB 278: Excise tax; rooms, lodgings, and accommodations; change certain definitions
Last action February 10, 2025 · House Second Readers
A Georgia House bill would revise the legal definition of 'innkeeper' used in the state's hotel and lodging excise tax law, which applies to businesses that rent rooms or accommodations to the public.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Introduced version, the latest LegiScan holds.
In plain language
Georgia law imposes an excise tax on rooms, lodgings, and accommodations, and O.C.G.A. § 48-13-50.2 defines key terms used to apply that tax, including who counts as an 'innkeeper.' This bill rewrites that definition so that an innkeeper means any person subject to taxation under this article for furnishing rooms, lodgings, or accommodations to the public for value. The bill does not change the tax rate or who must pay it beyond this definitional update. It would take effect immediately upon the Governor's signature, or automatically if it becomes law without a signature. Any existing laws that conflict with the new definition would be repealed.
What the bill does
- Rewrites the definition of 'innkeeper' in Georgia's excise tax law on rooms, lodgings, and accommodations (O.C.G.A. § 48-13-50.2).
- Ties the definition of 'innkeeper' to any person subject to taxation under this article for providing rooms or lodgings for value to the public.
- Sets the effective date as the day the Governor signs the bill or the day it becomes law without a signature.
- Repeals any existing state laws that conflict with the updated definition.
Who it affects
Hotel and motel operators, short-term rental hosts, and other businesses or individuals who rent rooms, lodgings, or accommodations to the public in Georgia, since the bill affects who is legally classified as an 'innkeeper' for tax purposes.
Why it matters
Because the excise tax on lodging depends on who qualifies as an 'innkeeper,' this change could affect which businesses or individuals must collect and remit the tax on rooms and accommodations, potentially clarifying obligations for short-term rental operators or similar lodging providers.
Key provisions
- Section 1 amends O.C.G.A. § 48-13-50.2 by revising paragraph (2), changing the legal definition of 'innkeeper' used throughout the excise tax article.
- Section 2 sets the effective date as the date of the Governor's approval or the date the bill becomes law without approval.
- Section 3 repeals any conflicting state laws.
From the bill
“'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.”
Status timeline
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Mark Newton (R, HD-127)
- Bruce Williamson (R, HD-112)
- Trey Kelley (R, HD-016)
- Clint Crowe (R, HD-118)
- Shaw Blackmon (R, HD-146)
Topics
- hotel tax
- lodging tax
- excise tax
- short-term rentals
- tax law