Bill
Bill > HB278
GA HB278
Excise tax; rooms, lodgings, and accommodations; change certain definitions
summary
Introduced
02/05/2025
02/05/2025
In Committee
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
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 change certain definitions regarding such taxes; to provide an effective date; to repeal conflicting laws; and for other purposes.
AI Summary
This bill amends the Georgia Code by revising the definition of 'innkeeper' in the section relating to excise taxes on rooms, lodgings, and accommodations. The updated definition now describes an innkeeper as any person who is subject to taxation under this article for furnishing rooms, lodgings, or accommodations to the public for value. While the change appears subtle, it could potentially broaden or clarify who is considered responsible for paying the excise tax on temporary lodging. The bill will become effective upon the Governor's approval or when it automatically becomes law, and it includes a standard provision repealing any conflicting laws, which is a common practice in legislative drafting to ensure the new law can be implemented without legal contradictions.
Committee Categories
Budget and Finance
Sponsors (5)
Last Action
House Second Readers (on 02/10/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.ga.gov/legislation/69945 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/231475 |
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