---
title: HB 278. Excise tax; rooms, lodgings, and accommodations; change certain definitions
collection: bills
id: 2025-2026/hb278
cite_as: HB 278, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb278
md_url: https://georgiacommons.org/bills/2025-2026/hb278.md
text_url: https://georgiacommons.org/bills/2025-2026/hb278/text
source_url: https://www.legis.ga.gov/legislation/69945
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
previous: https://georgiacommons.org/bills/2025-2026/hb277.md
next: https://georgiacommons.org/bills/2025-2026/hb279.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb278.md?full=1
bill_number: HB 278
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:
  - Mark Newton
  - Bruce Williamson
  - Trey Kelley
  - Clint Crowe
  - Shaw Blackmon
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB278/2025
upstream_id: 1958359
summaries_model: claude-sonnet-5
topic_tags:
  - hotel tax
  - lodging tax
  - excise tax
  - short-term rentals
  - tax law
---

# HB 278. Excise tax; rooms, lodgings, and accommodations; change certain definitions

## Text

House Bill 278
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.

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.

### Plain-language summary

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 it 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.

## Status

- Status: Introduced (2025-02-05)
- Last action: House Second Readers (2025-02-10)
- Sponsors: Mark Newton, Bruce Williamson, Trey Kelley, Clint Crowe, Shaw Blackmon
- Official page: https://www.legis.ga.gov/legislation/69945

> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb278.md?full=1