GA Code § 48-13-50.2 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-50.2. Definitions

 As used in this article, the term:    "Destination marketing organization" means a private sector nonprofit organization or other private entity which is exempt from federal income tax under Section 501(c)(6) of the Internal Revenue Code of 1986 that is supported by the tax under this article, government budget allocations, private membership, or any combination thereof and the primary responsibilities of which are to encourage travelers to visit their destinations, encourage meetings and expositions in the area, and provide visitor assistance and support as needed.   "Innkeeper" means:   Any person that furnishes for value to the public any room or rooms, lodgings, or accommodations in a county or municipality and that is licensed by, or required to pay business or occupation taxes to, such municipality or county for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place in which room or rooms, lodgings, or accommodations are regularly furnished for value; or   A dealer as defined in subparagraph (M.3) of paragraph (8) of Code Section 48-8-2 that is required to collect and remit the tax imposed by Article 1 of Chapter 8 of this title for acting as a marketplace facilitator as such term is defined in paragraph (18.1) of Code Section 48-8-2 for facilitating the furnishing for value to the public any room or rooms, lodgings, or accommodations on behalf of another person.    (2.1) "Marketplace innkeeper" means an innkeeper as defined in subparagraph (B) of paragraph (2) of this Code section.    "Private sector nonprofit organization" means a chamber of commerce, a convention and visitors bureau, a regional travel association, or any other private group organized for similar purposes which is exempt from federal income tax under Section 501(c)(6) of the Internal Revenue Code of 1986; provided, however, that a county or municipality which has prior to April 1, 1990, contracted for a required expenditure under this Code section with a private group which is exempt from federal income tax under provisions of Section 501(c) of the Internal Revenue Code other than Section 501(c)(6) may continue to contract for required expenditures with such a private group.   "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.   "State authority" means an authority created by state law which serves a state-wide function, including, but not limited to, the Geo. L. Smith II Georgia World Congress Center Authority, but shall not mean an authority created for support of a local government or a local purpose or function and shall not include authorities such as area planning and development commissions and any organizational entities they may create, regional commissions and any organizational entities they may create, or local water and sewer authorities.   "Tourism product development" means the expenditure of funds for the creation or expansion of physical attractions which are available and open to the public and which improve destination appeal to visitors, support visitors' experience, and are used by visitors. Such expenditures may include capital costs and operating expenses. Tourism product development may include:   Lodging for the public for no longer than 30 consecutive days to the same customer;   Overnight or short-term sites for recreational vehicles, trailers, campers, or tents;   Meeting, convention, exhibit, and public assembly facilities;   Sports stadiums, arenas, and complexes;   Golf courses associated with a resort development that are open to the general public on a contract or fee basis;   Racing facilities, including dragstrips, motorcycle racetracks, and auto or stock car racetracks or speedways;   Amusement centers, amusement parks, theme parks, or amusement piers;   Hunting preserves, trapping preserves, or fishing preserves or lakes;   Visitor information and welcome centers;   Wayfinding signage;   Permanent, nonmigrating carnivals or fairs;   Airplanes, helicopters, buses, vans, or boats for excursions or sightseeing;   Boat rentals, boat party fishing services, rowboat or canoe rentals, horse shows, natural wonder attractions, picnic grounds, river-rafting services, scenic railroads for amusement, aerial tramways, rodeos, water slides, or wave pools;   Museums, planetariums, art galleries, botanical gardens, aquariums, or zoological gardens;   Parks, trails, and other recreational facilities; or   Performing arts facilities.       (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.   - 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."    JUDICIAL DECISIONS