HB 492: 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

Georgia law currently lets counties and cities collect a public accommodations tax on hotel, motel, and short-term lodging charges to help fund tourism promotion, conventions, and trade shows. Under existing law (O.C.G.A. § 48-13-51), that tax does not apply to several categories of charges, including lodging paid for by fire or disaster victims, free meeting rooms, government employee travel, and importantly, charges for continuous occupancy of a room after the first 30 days. This bill removes that last exemption. It amends subsection (h) of the code section so that once someone has stayed in a room, lodging, or accommodation continuously for more than 30 days, the charges for that continued stay would no longer be automatically exempt from the local accommodations tax. The other exemptions, for disaster victims, free rooms, and government business travel, remain unchanged. The bill does not specify a separate effective date beyond the standard process, and it repeals conflicting laws.

• Removes the existing tax exemption for hotel or lodging charges tied to continuous stays beyond the first 30 days.
• Leaves in place the exemptions for disaster victims, free meeting rooms and accommodations, and government employees traveling on official business.
• Amends O.C.G.A. § 48-13-51(h) by striking paragraph (4), which previously excluded long-term stay charges from the local accommodations tax.
• Allows counties and municipalities to apply their public accommodations tax to charges for stays lasting more than 30 continuous days going forward.

People renting hotel rooms, motels, or extended-stay accommodations for more than 30 days, such as long-term travelers, displaced workers, or those in temporary housing situations, along with hotel and lodging operators who collect the tax and the counties and municipalities that levy it.

Long-term hotel or lodging guests who previously avoided the local accommodations tax after 30 days would now have to pay it on their continued stay, raising their costs. Local governments that rely on this tax for tourism promotion and convention funding could see increased revenue from these longer stays.

• Section 1 amends subsection (h) of O.C.G.A. § 48-13-51, which lists exemptions from the county and municipal public accommodations tax.
• Section 1 strikes former paragraph (4), which had exempted charges for continuous room use after the first 30 days of occupancy.
• Section 1 keeps exemptions for disaster-displaced residents, free rooms and meeting facilities, and government employees on official travel.
• Section 2 repeals any laws that conflict with the changes made by this Act.

1. 2025-02-20House Second Readers (Cámara de Representantes)
2. 2025-02-19House First Readers (Cámara de Representantes)
3. 2025-02-18House Hopper (Cámara de Representantes)

• Clint Crowe (R, HD-118)Patrocinador principal
• Ron Stephens (R, HD-164)

• hotel tax
• local government revenue
• tourism funding
• lodging taxes
• long-term stays