| 1 | 1 | | 25 LC 50 1076 |
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| 2 | 2 | | House Bill 474 |
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| 3 | 3 | | By: Representative Stephens of the 164 |
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| 4 | 4 | | th |
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| 5 | 5 | | |
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| 6 | 6 | | A BILL TO BE ENTITLED |
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| 7 | 7 | | AN ACT |
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| 8 | 8 | | To amend Code Section 48-13-51 of the Official Code of Georgia Annotated, relating to |
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| 9 | 9 | | 1 |
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| 10 | 10 | | county and municipal levies on public accommodations charges for promotion of tourism,2 |
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| 11 | 11 | | conventions, and trade shows, so as to repeal an exemption for charges paid for continuous3 |
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| 12 | 12 | | use of rooms, lodgings, or accommodations after the first 30 days of continuous occupancy;4 |
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| 13 | 13 | | to provide for related matters; to repeal conflicting laws; and for other purposes.5 |
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| 14 | 14 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 |
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| 15 | 15 | | SECTION 1.7 |
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| 16 | 16 | | Code Section 48-13-51 of the Official Code of Georgia Annotated, relating to county and8 |
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| 17 | 17 | | municipal levies on public accommodations charges for promotion of tourism, conventions,9 |
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| 18 | 18 | | and trade shows, is amended by revising subsection (h) as follows:10 |
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| 19 | 19 | | "(h) The tax authorized by this article shall not apply to:11 |
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| 20 | 20 | | (1) Charges made for any rooms, lodgings, or accommodations provided to any persons12 |
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| 21 | 21 | | who certify that they are staying in such room, lodging, or accommodation as a result of13 |
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| 22 | 22 | | the destruction of their home or residence by fire or other casualty;14 |
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| 23 | 23 | | (2) The use of meeting rooms and other such facilities or any rooms, lodgings, or15 |
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| 24 | 24 | | accommodations provided without charge; or |
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| 25 | 25 | | 16 |
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| 26 | 26 | | H. B. 474 |
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| 27 | 27 | | - 1 - 25 LC 50 1076 |
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| 28 | 28 | | (3) Any rooms, lodgings, or accommodations furnished for a period of one or more days |
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| 29 | 29 | | 17 |
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| 30 | 30 | | for use by Georgia state or local governmental officials or employees when traveling on18 |
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| 31 | 31 | | official business. Notwithstanding the availability of any other means of identifying the19 |
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| 32 | 32 | | person as a state or local government official or employee, whenever a person pays for20 |
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| 33 | 33 | | any rooms, lodgings, or accommodations with a state or local government credit or debit21 |
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| 34 | 34 | | card, such rooms, lodgings, or accommodations shall be deemed to have been furnished22 |
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| 35 | 35 | | for use by a Georgia state or local government official or employee traveling on official23 |
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| 36 | 36 | | business for purposes of the exemption provided by this paragraph. For the |
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| 37 | 37 | | purpose of24 |
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| 38 | 38 | | the exemption provided under this paragraph, a local government official or employee25 |
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| 39 | 39 | | shall include officials or employees of counties, municipalities, consolidated26 |
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| 40 | 40 | | governments, or county or independent school districts; or27 |
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| 41 | 41 | | (4) Charges made for continuous use of any rooms, lodgings, or accommodations after28 |
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| 42 | 42 | | the first 30 days of continuous occupancy."29 |
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| 43 | 43 | | SECTION 2.30 |
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| 44 | 44 | | All laws and parts of laws in conflict with this Act are repealed.31 |
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| 45 | 45 | | H. B. 474 |
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| 46 | 46 | | - 2 - |
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