HB1353: HB1353 Excise tax; rooms, lodgings, and accommodations; exclude usufructs from assessments

26 LC 44 3460 House Bill 1353 By: Representative Martin of the 49th A BILL TO BE ENTITLED AN ACT To amend Article 3 of Chapter 13 of Title 48 of the Official Co de of Georgia Annotated,1 relating to excise tax on rooms, lodgings, and accommodations, so as to exclude usufructs2 from assessments; to provide for related matters; to repeal con flicting laws; and for other3 purposes.4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 SECTION 1.6 Article 3 of Chapter 13 of Title 48 of the Official Code of Geo rgia Annotated, relating to7 excise tax on rooms, lodgings, and accommodations, is amended by revising Code Section8 48-13-53.5, relating to assessments, as follows:9 "48-13-53.5.10 Any assessment of an innkeeper pursuant to this article by the governing authority11 imposing a tax under this article shall be deemed prima facie correct; provided, however,12 that usufructs shall not be subject to assessment."13 SECTION 2.14 All laws and parts of laws in conflict with this Act are repealed.15 H. B. 1353 - 1 -