25 LC 50 1027
House Bill 278
By: Representatives Newton of the 127
th
, Williamson of the 112
th
, Kelley of the 16
th
, Crowe
of the 118
th
, and Blackmon of the 146
th
A BILL TO BE ENTITLED
AN ACT
To amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated,
1
relating to excise tax on rooms, lodgings, and accommodations, so as to change certain2
definitions regarding such taxes; to provide an effective date; to repeal conflicting laws; and3
for other purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to7
excise tax on rooms, lodgings, and accommodations, is amended in Code Section 48-13-50.2,8
relating to definitions regarding such taxes, by revising paragraph (2) as follows:9
"(2) 'Innkeeper' means any person who is subject to taxation under this article for the10
furnishing for value to the public any rooms, lodgings, or accommodations."11
SECTION 2.12
This Act shall become effective upon its approval by the Governor or upon its becoming law13
without such approval.14
H. B. 278
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SECTION 3.
15
All laws and parts of laws in conflict with this Act are repealed. 16
H. B. 278
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