House Bill 474
By: Representative Stephens of the 164th
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-13-51 of the Official Code of Georgia Annotated, relating to
county and municipal levies on public accommodations charges for promotion of tourism,
conventions, and trade shows, so as to repeal an exemption for charges paid for continuous
use of rooms, lodgings, or accommodations after the first 30 days of continuous occupancy;
to provide for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Code Section 48-13-51 of the Official Code of Georgia Annotated, relating to county and
municipal levies on public accommodations charges for promotion of tourism, conventions,
and trade shows, is amended by revising subsection (h) as follows:
"(h) The tax authorized by this article shall not apply to:
(1) Charges made for any rooms, lodgings, or accommodations provided to any persons
who certify that they are staying in such room, lodging, or accommodation as a result of
the destruction of their home or residence by fire or other casualty;
(2) The use of meeting rooms and other such facilities or any rooms, lodgings, or
accommodations provided without charge; <ins>or
</ins>
(3) Any rooms, lodgings, or accommodations furnished for a period of one or more days
for use by Georgia state or local governmental officials or employees when traveling on
official business. Notwithstanding the availability of any other means of identifying the
person as a state or local government official or employee, whenever a person pays for
any rooms, lodgings, or accommodations with a state or local government credit or debit
card, such rooms, lodgings, or accommodations shall be deemed to have been furnished
for use by a Georgia state or local government official or employee traveling on official
business for purposes of the exemption provided by this paragraph. For <ins>the</ins> purpose of
the exemption provided under this paragraph, a local government official or employee
shall include officials or employees of counties, municipalities, consolidated
governments, or county or independent school districts; <del>or
(4) Charges made for continuous use of any rooms, lodgings, or accommodations after
the first 30 days of continuous occupancy."
</del> SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.