Georgia CommonsHB 1353: Excise tax; rooms, lodgings, and accommodations; exclude usufructs from assessments
Versión Introduced, la más reciente que tiene LegiScan · Última acción: 19 de febrero de 2026 · Introduced
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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 Code of Georgia Annotated, relating to excise tax on rooms, lodgings, and accommodations, so as to exclude usufructs from assessments; to provide for related matters; 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 by revising Code Section
48-13-53.5, relating to assessments, as follows:
"48-13-53.5.
Any assessment of an innkeeper pursuant to this article by the governing authority imposing a tax under this article shall be deemed prima facie correct; provided, however, that usufructs shall not be subject to assessment."
SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.