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GA SB522

GA SB522
Excise Taxes on Rental Motor Vehicles; fee on rental motor vehicles; provide


summary

Introduced
02/18/2026
In Committee
02/19/2026
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To amend Article 5 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to excise taxes on rental motor vehicles, so as to provide for a fee on rental motor vehicles; to provide a definition; to provide for rules and regulations; to provide funding for tourism; to provide for related matters; to repeal conflicting laws; and for other purposes.

AI Summary

This bill establishes a new fee on rental motor vehicles in Georgia, effective July 1, 2026, which will be $5.00 per day for each day a vehicle is rented or leased. This fee will not apply to "temporary replacement motor vehicles," defined as vehicles rented or leased to use while the original vehicle is out of service for reasons like breakdown, repair, or damage. Rental companies are responsible for collecting this fee from customers at the time of payment and remitting the collected amounts to the state by the fifteenth of each month. The bill also clarifies that existing contracts will not be affected and empowers the commissioner to create necessary forms and regulations for compliance, with the intention that at least 20 percent of the collected fees will be used to fund tourism initiatives in the state, subject to budget appropriations.

Committee Categories

Budget and Finance

Sponsors (10)

Last Action

Senate Finance Committee (15:00:00 2/23/2026 MEZZ 1) (on 02/23/2026)

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