Bill
Bill > HB277
GA HB277
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 definition of 'innkeeper' in Georgia's tax code related to rooms, lodgings, and accommodations. The existing definition of an innkeeper is being revised to clarify that it means any person who is subject to taxation for providing rooms, lodgings, or accommodations to the public for value. While the specific changes to the definition are not explicitly detailed in the provided text, the bill appears to be a technical update to the existing tax law. The bill will become effective upon the Governor's approval or when it automatically becomes law, and it includes a standard clause repealing any conflicting laws. The purpose seems to be to ensure precise language in the tax code regarding who is considered an innkeeper and thus subject to the relevant excise taxes for providing temporary lodging services.
Committee Categories
Budget and Finance
Sponsors (4)
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/69944 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/231469 |
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