Georgia CommonsHB 474: 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
Versión Introduced, la más reciente que tiene LegiScan · Última acción: 20 de febrero de 2025 · Introduced
El texto tal como lo tiene LegiScan, leído del PDF que publica la legislatura, sin los números de línea del margen, los encabezados ni los pies de página. Aquí los saltos de línea se unen en párrafos; no se cambia ninguna palabra. El texto está en inglés.
Las palabras subrayadas son las que el proyecto de ley agrega a la ley vigente y las tachadas son las que elimina, tal como las muestra el proyecto impreso.
House Bill 474
By: Representative 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.