05 LC
18 3979
House
Bill 120
By:
Representative O`Neal of the
146th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia
Annotated, relating to excise taxes on rooms, lodgings, and accommodations, so
as to change certain definitions regarding such taxes; to provide an effective
date; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating
to excise taxes on rooms, lodgings, and accommodations, is amended by striking
Code Section 48-13-50.2, relating to definitions regarding such taxes, and
inserting in its place a new Code Section 48-13-50.2 to read as
follows:
"48-13-50.2.
As
used in this article, the term:
(1)
'Innkeeper' means any person who is subject to taxation under this article for
furnishing for value to the public any rooms, lodgings, or
accommodations.
(2)
'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."
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.