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| Georgia General Assembly |
HB50.html
House Bill
50
By: Representatives Buck of the 135th,
Royal of the 164th, Jamieson of the 22nd, Skipper of the
137th, Heard of the 89th and others
A BILL TO BE
ENTITLED
AN ACT
To amend Article 3 of Chapter 13 of Title 48 of the
Official Code of Georgia Annotated, relating to excise taxes on rooms, lodgings,
and accommodations, so as to change certain definitions regarding such taxes; to
provide an effective date; to repeal conflicting laws; and for other
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Article 3 of Chapter 13 of Title 48 of the Official Code of
Georgia Annotated, relating to excise taxes on rooms, lodgings, and
accommodations, is amended by striking Code Section 48-13-50.2, relating to
definitions regarding such taxes, and inserting in its place a new Code Section
48-13-50.2 to read as
follows:
"48-13-50.2.
As
used in this article, the term:
(1) 'Innkeeper' means
any person who is subject to taxation under this article for furnishing for
value to the public any rooms, lodgings, or
accommodations.
(2) 'Promoting tourism, conventions,
and trade shows' means planning, conducting, or participating in programs of
information and publicity designed to attract or advertise tourism, conventions,
or trade shows."
SECTION 2.
This Act shall become effective upon its approval by the
Governor or upon its becoming law without such approval.
SECTION 3.
All laws and parts of laws in conflict with this Act are
repealed.