HB 277: Excise tax; rooms, lodgings, and accommodations; change certain definitions

Georgia law imposes an excise tax on rooms, lodgings, and accommodations, and it defines who counts as an 'innkeeper' for purposes of that tax under O.C.G.A. § 48-13-50.2. This bill rewrites that definition. The bill does not include the current wording for comparison, but it replaces paragraph (2) of the definitions section with new language stating that an innkeeper is any person subject to taxation under the article for furnishing rooms, lodgings, or accommodations to the public for value. The bill would take effect immediately once signed by the Governor or allowed to become law without a signature, and it repeals any conflicting laws.

• Rewrites the definition of 'innkeeper' in Georgia's lodging excise tax law (O.C.G.A. § 48-13-50.2) to describe who is taxed for furnishing rooms, lodgings, or accommodations to the public for value.
• Sets the law to take effect as soon as the Governor signs it or it otherwise becomes law without a signature.
• Repeals any existing state laws that conflict with the new definition.

Hotel, motel, and short-term rental operators, and other businesses that furnish rooms or lodgings to the public for payment, since the definition determines who must collect and remit the state's lodging excise tax.

Because the definition of 'innkeeper' determines who must collect Georgia's lodging excise tax, changing its wording could shift which businesses are legally required to charge and remit that tax on rooms and accommodations.

• Section 1 amends Code Section 48-13-50.2 by revising paragraph (2), the definition of 'innkeeper,' within Article 3 of Chapter 13 of Title 48.
• Section 2 makes the Act effective immediately upon the Governor's approval or upon becoming law without approval.
• Section 3 repeals any laws or parts of laws that conflict with the new definition.

1. 2025-02-10House Second Readers (Cámara de Representantes)
2. 2025-02-06House First Readers (Cámara de Representantes)
3. 2025-02-05House Hopper (Cámara de Representantes)

• Bruce Williamson (R, HD-112)Patrocinador principal
• Trey Kelley (R, HD-016)
• Clint Crowe (R, HD-118)
• Shaw Blackmon (R, HD-146)

• hotel tax
• lodging tax
• excise tax
• tax definitions