2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS (§§ 48-13-50 — 48-13-63) › Section 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

(a)
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)
"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.
(4)
"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.
(b)
(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.
(c)
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.
(d)
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.
(e)
Reserved.
(f)
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.
Amended by 2023 Ga. Laws 353,§ 7, eff. 7/1/2023.
Amended by 2022 Ga. Laws 782,§ 48, eff. 5/2/2022.
Amended by 2021 Ga. Laws 290,§ 17, eff. 7/1/2022.
Amended by 2021 Ga. Laws 224,§ 8, eff. 7/1/2021.
Amended by 2021 Ga. Laws 21,§ 2, eff. 7/1/2021.
Amended by 2020 Ga. Laws 606,§ 3-2, eff. 8/5/2020.
Added by 2015 Ga. Laws 301,§ 3, eff. 7/1/2015.
Added by 2015 Ga. Laws 46,§ 5-15, eff. 7/1/2015.