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03 LC 18 2047
House Bill 69
By: Representatives Buck of the 112th and Royal of the 140th
By: Representatives Buck of the 112th and Royal of the 140th
A BILL TO BE
ENTITLED
AN ACT
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."
"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repealed.