Excise tax; rooms, lodgings, and accommodations; change certain definitions
Summary
House Bill 278 makes a narrow technical change to Georgia’s excise tax law on rooms, lodgings, and accommodations. The bill revises the 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.
Substantively, the bill does not create a new tax or change the tax rate. Instead, it clarifies who is covered by the existing lodging excise tax provisions by updating the statutory definition used in the chapter governing hotel/motel and similar accommodation taxes. The bill takes effect upon gubernatorial approval or when it otherwise becomes law, and it repeals conflicting laws.
Impact
HB278 would amend Georgia’s Title 48 tax code provisions governing excise taxes on rooms, lodgings, and accommodations by refining the statutory definition of “innkeeper.” This affects the scope of entities treated as responsible taxpayers under the lodging tax article, potentially including any business or person furnishing accommodations for value to the public. The bill is primarily definitional and administrative, with no direct change to the tax rate or structure.
Sentiment
The available context suggests little to no controversy around HB278. There are no committee transcripts, recorded votes, or documented opposition in the provided materials, and the bill appears to be a technical clarification rather than a policy shift. The overall sentiment is therefore best characterized as neutral and procedural.
Contention
No specific points of contention are reflected in the provided record. Because the bill only revises a definition within the lodging excise tax article, any debate would likely center on whether the updated wording broadens or clarifies taxpayer coverage, but no such concerns are documented here. With no transcripts or votes available, there is no evidence of organized support or opposition from particular stakeholders.
Revenue and taxation; repeal an exemption for charges paid for continuous use of rooms, lodgings, or accommodations after the first 30 days of continuous occupancy
Revenue and taxation; repeal an exemption for charges paid for continuous use of rooms, lodgings, or accommodations after the first 30 days of continuous occupancy