HB 278: Excise tax; rooms, lodgings, and accommodations; change certain definitions

Georgia law imposes an excise tax on rooms, lodgings, and accommodations, and O.C.G.A. § 48-13-50.2 defines key terms used to apply that tax, including who counts as an 'innkeeper.' This bill rewrites that definition so that an innkeeper means any person subject to taxation under this article for furnishing rooms, lodgings, or accommodations to the public for value. The bill does not change the tax rate or who must pay it beyond this definitional update. It would take effect immediately upon the Governor's signature, or automatically if it becomes law without a signature. Any existing laws that conflict with the new definition would be repealed.

• Rewrites the definition of 'innkeeper' in Georgia's excise tax law on rooms, lodgings, and accommodations (O.C.G.A. § 48-13-50.2).
• Ties the definition of 'innkeeper' to any person subject to taxation under this article for providing rooms or lodgings for value to the public.
• Sets the effective date as the day the Governor signs the bill or the day it becomes law without a signature.
• Repeals any existing state laws that conflict with the updated definition.

Hotel and motel operators, short-term rental hosts, and other businesses or individuals who rent rooms, lodgings, or accommodations to the public in Georgia, since the bill affects who is legally classified as an 'innkeeper' for tax purposes.

Because the excise tax on lodging depends on who qualifies as an 'innkeeper,' this change could affect which businesses or individuals must collect and remit the tax on rooms and accommodations, potentially clarifying obligations for short-term rental operators or similar lodging providers.

• Section 1 amends O.C.G.A. § 48-13-50.2 by revising paragraph (2), changing the legal definition of 'innkeeper' used throughout the excise tax article.
• Section 2 sets the effective date as the date of the Governor's approval or the date the bill becomes law without approval.
• Section 3 repeals any conflicting state laws.

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)

• Mark Newton (R, HD-127)Patrocinador principal
• Bruce Williamson (R, HD-112)
• Trey Kelley (R, HD-016)
• Clint Crowe (R, HD-118)
• Shaw Blackmon (R, HD-146)

• hotel tax
• lodging tax
• excise tax
• short-term rentals
• tax law