Bill Text: GA SB244 | 2011-2012 | Regular Session | Introduced

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Bill Title: Taxation; provide sales/use taxes shall not apply to amounts paid by transients to travel agents/intermediaries

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2011-03-08 - Senate Read and Referred [SB244 Detail]

Download: Georgia-2011-SB244-Introduced.html

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11 LC 28 5649ER

Senate Bill 244

By: Senator McKoon of the 29th

A BILL TO BE ENTITLED
AN ACT

To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide that sales and use taxes shall not apply to amounts paid by transients to travel agents or intermediaries; to provide that any tax imposed or collected by any municipality or any county on or related to the furnishing of any transient accommodations shall apply solely to amounts actually received by the person or legal entity operating such accommodations and not to amounts paid to travel agents or intermediaries; to provide for related matters; to provide an effective date; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended by revising subparagraph (B) of paragraph (31) of Code Section 48-8-2, relating to definitions relative to state sales and use tax, as follows:

"(B) The sale or charges for any room, lodging, or accommodation furnished to transients by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. This tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 90 continuous days or more nor to amounts paid by a transient directly to a travel agent or intermediary;".

SECTION 2.

Said title is further amended by revising subparagraph (a)(1)(C) of Code Section 48-13-51, relating to county and municipal levies on public accommodations charges for promotion of tourism, conventions, and trade shows, as follows:

"(C) Reserved Notwithstanding any other provision of law to the contrary, any tax imposed or collected by any municipality or any county on or related to the furnishing of any transient accommodations, whether imposed as an excise tax, hotel tax, occupancy tax, or otherwise, shall apply solely to amounts actually received by the person or legal entity operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place in which rooms, lodging, or accommodations are regularly furnished for value to the public. Under no circumstances shall a travel agent or intermediary be deemed a person or legal entity operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place in which rooms, lodging, or accommodations are regularly furnished for value to the public unless such travel agent or intermediary actually operates such a facility. This subparagraph is intended to clarify that taxes imposed as an excise tax, hotel tax, occupancy tax, or otherwise shall apply solely to amounts received by operators."

SECTION 3.

This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval.

SECTION 4.

All laws and parts of laws in conflict with this Act are repealed.