Georgia Code
Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations
§ 48-13-50.3. Additional Nightly Tax Levied on Public Accommodations; Collection and Remittance by Innkeepers; Exemptions; Use of Funds From Additional Taxes; Provisions for Termination

History. Code 1981, § 48-13-50.3 , enacted by Ga. L. 2015, p. 236, § 5-15/HB 170; Ga. L. 2015, p. 1443, § 3/HB 106; Ga. L. 2020, p. 903, § 3-2/HB 105; Ga. L. 2021, p. 86, § 2/HB 317; Ga. L. 2021, p. 480, § 8/HB 588; Ga. L. 2021, p. 761, § 17/HB 511; Ga. L. 2022, p. 352, § 48/HB 1428.
The 2020 amendment, effective August 5, 2020, rewrote paragraph (a)(3), which read: “ ‘Transportation purposes’ means and includes roads, bridges, public transit, rails, airports, buses, seaports, including without limitation road, street, and bridge purposes pursuant to paragraph (1) of subsection (b) of Code Section 48-8-121, and all accompanying infrastructure and services necessary to provide access to these transportation facilities, including general obligation debt and other multiyear obligations issued to finance such purposes.”; added paragraphs (a)(4) and (a)(5); and added “with up to 10 percent of the fees collected to be appropriated for transit projects” at the end of subsection (d).
The 2022 amendment, effective May 2, 2022, part of an Act to revise, modernize, and correct the Code, redesignated the text of former paragraph (a)(2) as present paragraph (a)(3) and redesignated the text of former paragraph (a)(3) as present paragraph (a)(2); redesignated subsection (e) as “Reserved”; and in subsection (f), deleted “subsection (e) of this Code section or” following “Notwithstanding”.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2015, the enactment of this Code section by Ga. L. 2015, p. 236, § 5-15/HB 170, was treated as impliedly repealed and superseded by Ga. L. 2015, p. 1443, § 3/HB 106, due to irreconcilable conflict.
Editor’s notes.
Ga. L. 2015, p. 236, § 8-1/HB 170, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘Transportation Funding Act of 2015.’ ”
Ga. L. 2015, p. 236, § 8-2/HB 170, not codified by the General Assembly, provides that: “It is the intention of the General Assembly, subject to appropriations and other constitutional obligations of this state, that year to year revenue increases be prioritized to fund education, transportation, and health care in this state.”
Ga. L. 2015, p. 236, § 9-1(b)/HB 170, not codified by the General Assembly, provides that: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of this Act.” This Act became effective July 1, 2015.
Funds were appropriated in accordance with this Code section in 2016, 2017, 2018, 2019, 2020, 2021, and 2022.
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.”
Administrative rules and regulations.
State hotel-motel fee, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Fees and Excise Taxes, Subject 560-13-2.
Law reviews.
For article on the 2015 enactment of this Code section, see 32 Georgia St. U.L. Rev. 261 (2015).