2021-2022 Regular SessionGeorgia Legislature

HB317: Excise tax; revise definition of innkeeper to include marketplace facilitators; provisions

Legislative Summary

A BILL to be entitled an Act to amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to excise tax on rooms, lodgings, and accommodations, so as to revise the definition of "innkeeper" to include marketplace facilitators; to define the term "marketplace innkeeper"; to expand the state levy of a nightly excise tax to include all rooms, lodgings, and accommodations; to provide for exceptions; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Demographic Impact

Overall analysis of equity impact

Neutral
Low Confidence

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Bill History

2/4/2021
House Hopper
House of Representatives
2/8/2021
House First Readers
House of Representatives
2/9/2021
House Second Readers
House of Representatives
2/18/2021
House Committee Favorably Reported By Substitute
House of Representatives
3/8/2021
House Third Readers
House of Representatives
3/8/2021
House Passed/Adopted By Substitute
House of Representatives
3/9/2021
Senate Read and Referred
Senate
3/25/2021
Senate Committee Favorably Reported By Substitute
Senate
3/25/2021
Senate Read Second Time
Senate
3/29/2021
Senate Committee Favorably Reported By Substitute
Senate
3/29/2021
Senate Engrossed
Senate
3/29/2021
Senate Tabled
Senate
3/31/2021
Senate Taken from Table
Senate
3/31/2021
Senate Third Read
Senate
3/31/2021
Senate Passed/Adopted By Substitute
Senate
3/31/2021
House Agreed Senate Amend or Sub
House of Representatives
4/9/2021
House Sent to Governor
House of Representatives
4/21/2021
House Date Signed by Governor
House of Representatives
4/21/2021
Act 21
4/21/2021
Effective Date 2021-07-01

Roll Call Votes

Passage By Substitute: Senate Vote #378
3/31/2021
31
Yea
5
Nay
17
Not Voting
3
Absent
Result: PASSED
Agree Sen Sub: House Vote #426
3/31/2021
142
Yea
22
Nay
11
Not Voting
5
Absent
Result: PASSED
Motion To Engross: Hb 32, Hb 282, Hb 317, Hb 477, Hb 517, & Hb 587: Senate Vote #298
3/29/2021
36
Yea
16
Nay
2
Not Voting
2
Absent
Result: PASSED
Passage: House Vote #216
3/8/2021
147
Yea
22
Nay
5
Not Voting
5
Absent
Result: PASSED

Status Information

Current Status
Passed(4/21/2021)
Chamber
House of Representatives
Sine DiePrior Session

Documents

Introduced
Bill Text1/1/197028.8 KB
Comm Sub
Bill Text1/1/197028.7 KB
Comm Sub
Bill Text1/1/197030.1 KB
Comm Sub
Bill Text1/1/197028.7 KB
Comm Sub
Bill Text1/1/197028.4 KB
Enrolled
Bill Text1/1/197029.9 KB
Fiscal Note
Fiscal Note1/1/1970144.8 KB