2022 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
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

1. As used in this Code section, the term:
   1. “Extended stay rental” means providing for value to the public a hotel or motel room for longer than 30 consecutive days to the same customer.
   2. “Transit” means regular, continuing shared-ride or shared-use surface transportation services that are made available by or funded by a public entity or quasi-public entity and are open to the general public or open to a segment of the general public defined by age, disability, or low income. Such term includes services or systems operated by or under contract with the state, a state agency or authority, a local government, a community improvement district, or any other similar entity of this state and all accompanying infrastructure and services necessary to provide access to these modes of transportation. Such term excludes charter or sightseeing services; school bus services; courtesy shuttle and intrafacility or terminal services; limousine carriers; and ride share network services, transportation referral services, and taxi services as such terms are defined in Chapter 1 of Title 40 and which are not paid for by a public entity.
   3. “Transportation purposes” means activities incident to providing and maintaining an adequate system of public roads and bridges in this state and for grants to counties for road construction and maintenance.
   4. “Transit projects” means and includes purposes to establish, enhance, operate, and maintain, or improve access to transit, including the issuance of grants for the provision of transit, the issuance of general obligation debt and other multiyear obligations to finance such projects, the financing of operations and maintenance of such projects once constructed, and the contracted purchase of transit from providers without direct capital investment.
2. 1. On and after July 1, 2021, an excise tax of $5.00 per night shall be levied upon the rental or lease of any room, lodging, or accommodation by an innkeeper.
   2. Taxes levied pursuant to this Code section shall be collected by the innkeeper from the customer at the time the customer pays for its rental or lease of any room, lodging, or accommodation. Any innkeeper collecting such taxes shall remit the amounts collected to the department on a monthly basis.
   3. Extended stay rentals shall be exempt from the tax levied by this Code section.
   4. Lodging or accommodations that do not provide physical shelter shall be exempt from the tax levied by this Code section.
3. The commissioner shall promulgate and make available forms for the use of innkeepers to assist in compliance with this Code section. The commissioner shall promulgate rules and regulations as necessary to implement and administer the provisions of this Code section.
4. It is the intention of the General Assembly, subject to appropriations, that the fees collected pursuant to subsection (b) of this Code section shall be made available and used exclusively for transportation purposes in this state with up to 10 percent of the fees collected to be appropriated for transit projects.
5. Reserved.
6. Notwithstanding any other law to the contrary, if at any time the amount collected under this Code section is ever not appropriated for two consecutive or nonconsecutive fiscal years to transportation purposes with up to 10 percent of such fees collected appropriated for transit projects, as determined by the House Budget and Research Office and the Senate Budget and Evaluation Office, then the amount collected shall be reduced by 50 percent. Upon the conclusion of a third fiscal year in which an amount is not so appropriated, this Code section shall stand repealed and reserved and such fees shall cease to be collected, on the date the appropriations Act for such fiscal year becomes effective. Such budget offices shall certify any such lack of appropriation to the Code Revision Commission for purposes of updating the Code in accordance with this subsection.

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).