Georgia House Bill HB277

Georgia 2025-2026 Regular Session

• Introduced: 2/5/25

Caption

Excise tax; rooms, lodgings, and accommodations; change certain definitions

Summary

House Bill 277 makes a narrow technical change to Georgia’s excise tax law on rooms, lodgings, and accommodations. The bill revises the statutory definition of “innkeeper” in Code Section 48-13-50.2 to mean any person subject to taxation under the article for furnishing rooms, lodgings, or accommodations for value to the public. In practical terms, the bill updates the language used in the lodging tax statute without changing the tax rate, creating a new tax, or altering the general scope of the excise tax. It appears intended to clarify who is covered by the tax provisions and to align the definition with current usage in the code. The act would take effect immediately upon gubernatorial approval or upon becoming law without approval, and it repeals conflicting laws.

Impact

HB277 would amend Georgia’s Title 48 lodging tax provisions by changing a definition in Code Section 48-13-50.2. The main legal effect is to clarify the term “innkeeper” for purposes of the excise tax on rooms, lodgings, and accommodations, which could affect how the statute is interpreted and administered by tax authorities and lodging providers. It does not appear to expand or reduce the tax itself, but it may influence which businesses are clearly treated as taxable under the article.

Sentiment

No committee transcripts or recorded votes were provided, so there is no direct evidence of debate, support, or opposition in the available materials. Based on the bill text alone, HB277 appears to be a low-profile, technical clarification bill rather than a controversial policy change. The absence of amendments, votes, or discussion suggests it was likely treated as a housekeeping measure.

Contention

There are no documented points of contention in the provided record. If any concerns were raised, they are not reflected in the available transcripts or voting history. The only potentially debatable issue is whether the revised definition of “innkeeper” could affect the reach of the lodging tax, but the bill’s language suggests a clarifying rather than substantive change.