Bill > HB492

This bill amends Georgia's tax code by removing an existing exemption that previously allowed accommodations (like hotel rooms) to be tax-free after 30 consecutive days of continuous occupancy. Specifically, the bill eliminates paragraph (4) from the current law, which means that charges for rooms, lodgings, or accommodations will now be subject to tax even after 30 days of continuous use. The bill maintains other existing exemptions, such as those for people whose homes were destroyed by fire, rooms provided without charge, and accommodations used by state or local government officials traveling on official business. By removing the 30-day exemption, the bill is designed to increase tax revenue for counties and municipalities from public accommodations charges, potentially affecting long-term hotel or lodging stays. The change will apply to the tax authorized for promoting tourism, conventions, and trade shows, which is a standard local tax on temporary lodging in Georgia.

Budget and Finance

https://www.legis.ga.gov/legislation/70416