HB 317 — Excise tax; revise definition of innkeeper to include marketplace facilitators; provisions
House Date Signed by Governor
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 tax on rooms, lodgings, and accommodations, so as to revise the definition of "innkeeper" to include marketplace facilitators; to define the term "marketplace innkeeper"; to expand the state levy of a nightly excise tax to include all rooms, lodgings, and accommodations; to provide for exceptions; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
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