---
title: HB 492. Revenue and taxation; repeal an exemption for charges paid for continuous use of rooms, lodgings, or accommodations after the first 30 days of continuous occupancy
collection: bills
id: 2025-2026/hb492
cite_as: HB 492, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb492
md_url: https://georgiacommons.org/bills/2025-2026/hb492.md
text_url: https://georgiacommons.org/bills/2025-2026/hb492/text
source_url: https://www.legis.ga.gov/legislation/70416
date: 2025-02-20
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.
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omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb492.md?full=1
bill_number: HB 492
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-02-18
last_action: House Second Readers
sponsors:
- Clint Crowe
- Ron Stephens
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB492/2025
upstream_id: 1974130
summaries_model: claude-sonnet-5
topic_tags:
- hotel tax
- local government revenue
- tourism funding
- lodging taxes
- long-term stays
---
# HB 492. Revenue and taxation; repeal an exemption for charges paid for continuous use of rooms, lodgings, or accommodations after the first 30 days of continuous occupancy
## Text
House Bill 492
By: Representatives Crowe of the 118th and 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; or
(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 the 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; or
(4) Charges made for continuous use of any rooms, lodgings, or accommodations after
the first 30 days of continuous occupancy."
SECTION 2.
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 492 would repeal the current tax break that exempts long-term hotel and lodging stays from local hotel/motel taxes once a guest has stayed more than 30 continuous days, meaning those charges would become taxable.
### Plain-language summary
Georgia law currently lets counties and cities collect a public accommodations tax on hotel, motel, and short-term lodging charges to help fund tourism promotion, conventions, and trade shows. Under existing law (O.C.G.A. § 48-13-51), that tax does not apply to several categories of charges, including lodging paid for by fire or disaster victims, free meeting rooms, government employee travel, and importantly, charges for continuous occupancy of a room after the first 30 days.
This bill removes that last exemption. It amends subsection (h) of the code section so that once someone has stayed in a room, lodging, or accommodation continuously for more than 30 days, the charges for that continued stay would no longer be automatically exempt from the local accommodations tax. The other exemptions, for disaster victims, free rooms, and government business travel, remain unchanged. The bill does not specify a separate effective date beyond the standard process, and it repeals conflicting laws.
### What it does
- Removes the existing tax exemption for hotel or lodging charges tied to continuous stays beyond the first 30 days.
- Leaves in place the exemptions for disaster victims, free meeting rooms and accommodations, and government employees traveling on official business.
- Amends O.C.G.A. § 48-13-51(h) by striking paragraph (4), which previously excluded long-term stay charges from the local accommodations tax.
- Allows counties and municipalities to apply their public accommodations tax to charges for stays lasting more than 30 continuous days going forward.
### Who it affects
People renting hotel rooms, motels, or extended-stay accommodations for more than 30 days, such as long-term travelers, displaced workers, or those in temporary housing situations, along with hotel and lodging operators who collect the tax and the counties and municipalities that levy it.
### Why it matters
Long-term hotel or lodging guests who previously avoided the local accommodations tax after 30 days would now have to pay it on their continued stay, raising their costs. Local governments that rely on this tax for tourism promotion and convention funding could see increased revenue from these longer stays.
### Key provisions
- Section 1 amends subsection (h) of O.C.G.A. § 48-13-51, which lists exemptions from the county and municipal public accommodations tax.
- Section 1 strikes former paragraph (4), which had exempted charges for continuous room use after the first 30 days of occupancy.
- Section 1 keeps exemptions for disaster-displaced residents, free rooms and meeting facilities, and government employees on official travel.
- Section 2 repeals any laws that conflict with the changes made by this Act.
## Status
- Status: Introduced (2025-02-18)
- Last action: House Second Readers (2025-02-20)
- Sponsors: Clint Crowe, Ron Stephens
- Official page: https://www.legis.ga.gov/legislation/70416
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb492.md?full=1