08 LC 18
6575
House
Bill 959
By:
Representatives Stephens of the
164th,
Sims of the
169th,
Lewis of the
15th,
and Royal of the
171st
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 the excise tax on rooms, lodgings, and accommodations, so
as to provide for a limitation with respect to the maximum amount of excise and
sales and use taxes applicable to rooms, lodgings, or accommodations; 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 the excise tax on rooms, lodgings, and accommodations, is amended by adding a
new Code section to read as follows:
"48-13-51.1.
Notwithstanding
any other provision of law to the contrary, the aggregate amount of all excise
taxes under this article and all sales and use taxes applicable to the
furnishing for value to the public of any room or rooms, lodgings, or
accommodations, shall not exceed 15 percent with respect to a taxable
event."
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laws and parts of laws in conflict with this Act are repealed.