Georgia Code
Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations
§ 48-13-50.2. Definitions

As used in this article, the term:
(2.1) “Marketplace innkeeper” means an innkeeper as defined in subparagraph (B) of paragraph (2) of this Code section.
History. Code 1981, § 48-13-50.2 , enacted by Ga. L. 2000, p. 1325, § 1; Ga. L. 2008, p. 1032, § 1/HB 1168; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2021, p. 86, § 1/HB 317.
The 2021 amendment, effective July 1, 2021, rewrote paragraph (2), which read: “ ‘Innkeeper’ means any person who is subject to taxation under this article for the furnishing for value to the public any rooms, lodgings, or accommodations.”, and added paragraph (2.1). See Editor’s notes for applicability.
Editor’s notes.
Ga. L. 2021, p. 86, § 5/HB 317, not codified by the General Assembly, provides: “This Act shall become effective on July 1, 2021, and shall apply to each incidence of the furnishing for value to the public any room or rooms, lodgings, or accommodations occurring on or after July 1, 2021; provided, however, that the provisions of Section 2 of this Act shall not be applicable to any rental or lease for value to the public of any room or rooms, lodgings, or accommodations which are not hotel or motel rooms for which a reservation was made and any payment or deposit was tendered prior to July 1, 2021.

Structure Georgia Code