| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 25 LC 50 1027 | |
| 2 | 2 | House Bill 278 | |
| 3 | 3 | By: Representatives Newton of the 127 | |
| 4 | 4 | th | |
| 5 | 5 | , Williamson of the 112 | |
| 6 | 6 | th | |
| 7 | 7 | , Kelley of the 16 | |
| 8 | 8 | th | |
| 9 | 9 | , Crowe | |
| 10 | 10 | of the 118 | |
| 11 | 11 | th | |
| 12 | 12 | , and Blackmon of the 146 | |
| 13 | 13 | th | |
| 14 | 14 | ||
| 15 | 15 | A BILL TO BE ENTITLED | |
| 16 | 16 | AN ACT | |
| 17 | 17 | To amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, | |
| 18 | 18 | 1 | |
| 19 | 19 | relating to excise tax on rooms, lodgings, and accommodations, so as to change certain2 | |
| 20 | 20 | definitions regarding such taxes; to provide an effective date; to repeal conflicting laws; and3 | |
| 21 | 21 | for other purposes.4 | |
| 22 | 22 | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 | |
| 23 | 23 | SECTION 1.6 | |
| 24 | 24 | Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to7 | |
| 25 | 25 | excise tax on rooms, lodgings, and accommodations, is amended in Code Section 48-13-50.2,8 | |
| 26 | 26 | relating to definitions regarding such taxes, by revising paragraph (2) as follows:9 | |
| 27 | 27 | "(2) 'Innkeeper' means any person who is subject to taxation under this article for the10 | |
| 28 | 28 | furnishing for value to the public any rooms, lodgings, or accommodations."11 | |
| 29 | 29 | SECTION 2.12 | |
| 30 | 30 | This Act shall become effective upon its approval by the Governor or upon its becoming law13 | |
| 31 | 31 | without such approval.14 | |
| 32 | 32 | H. B. 278 | |
| 33 | 33 | - 1 - 25 LC 50 1027 | |
| 34 | 34 | SECTION 3. | |
| 35 | 35 | 15 | |
| 36 | 36 | All laws and parts of laws in conflict with this Act are repealed. 16 | |
| 37 | 37 | H. B. 278 | |
| 38 | 38 | - 2 - |