Definitions

As used in this article, the term: (1) “Destination marketing organization” means a private sector nonprofit organization or other private entity which is exempt from federal income tax under Section 501(c)(6) of the Internal Revenue Code of 1986 that is supported by the tax under this article, government budget allocations, private membership, or any combination thereof and the primary responsibilities of which are to encourage travelers to visit their destinations, encourage meetings and expositions in the area, and provide visitor assistance and support as needed. (2) “Innkeeper” means: (A) Any person that furnishes for value to the public any room or rooms, lodgings, or accommodations in a county or municipality and that is licensed by, or required to pay business or occupation taxes to, such municipality or county for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place in which room or rooms, lodgings, or accommodations are regularly furnished for value; or (B) A dealer as defined in subparagraph (M.3) of paragraph (8) of Code Section 48-8-2 that is required to collect and remit the tax imposed by Article 1 of Chapter 8 of this title for acting as a marketplace facilitator as such term is defined in paragraph (18.1) of Code Section 48-8-2 for facilitating the furnishing for value to the public any room or rooms, lodgings, or accommodations on behalf of another person. (2.1) “Marketplace innkeeper” means an innkeeper as defined in subparagraph (B) of paragraph (2) of this Code section. (3) “Private sector nonprofit organization” means a chamber of commerce, a convention and visitors bureau, a regional travel asso178 48-13-50.2 SPECIFIC, BUSINESS, & OCCUPATION TAXES 48-13-50.2 ciation, or any other private group organized for similar purposes which is exempt from federal income tax under Section 501(c)(6) of the Internal Revenue Code of 1986; provided, however, that a county or municipality which has prior to April 1, 1990, contracted for a required expenditure under this Code section with a private group which is exempt from federal income tax under provisions of Section 501(c) of the Internal Revenue Code other than Section 501(c)(6) may continue to contract for required expenditures with such a private group. (4) “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. (5) “State authority” means an authority created by state law which serves a state-wide function, including, but not limited to, the Geo. L. Smith II Georgia World Congress Center Authority, but shall not mean an authority created for support of a local government or a local purpose or function and shall not include authorities such as area planning and development commissions and any organizational entities they may create, regional commissions and any organizational entities they may create, or local water and sewer authorities. (6) “Tourism product development” means the expenditure of funds for the creation or expansion of physical attractions which are available and open to the public and which improve destination appeal to visitors, support visitors’ experience, and are used by visitors. Such expenditures may include capital costs and operating expenses. Tourism product development may include: (A) Lodging for the public for no longer than 30 consecutive days to the same customer; (B) Overnight or short-term sites for recreational vehicles, trailers, campers, or tents; (C) Meeting, convention, exhibit, and public assembly facilities; (D) Sports stadiums, arenas, and complexes; (E) Golf courses associated with a resort development that are open to the general public on a contract or fee basis; (F) Racing facilities, including dragstrips, motorcycle racetracks, and auto or stock car racetracks or speedways; (G) Amusement centers, amusement parks, theme parks, or amusement piers; 179 48-13-50.2 REVENUE AND TAXATION 48-13-50.3 (H) Hunting preserves, trapping preserves, or fishing preserves or lakes; (I) Visitor information and welcome centers; (J) Wayfinding signage; (K) Permanent, nonmigrating carnivals or fairs; (L) Airplanes, helicopters, buses, vans, or boats for excursions or sightseeing; (M) Boat rentals, boat party fishing services, rowboat or canoe rentals, horse shows, natural wonder attractions, picnic grounds, river-rafting services, scenic railroads for amusement, aerial tramways, rodeos, water slides, or wave pools; (N) Museums, planetariums, art galleries, botanical gardens, aquariums, or zoological gardens; (O) Parks, trails, and other recreational facilities; or (P) Performing arts facilities. History. Code 1981, § 48-13-50.2, enacted by Ga. L. 2000, p. 1325, § 1; Ga. L. 2008, p. 1032, § 1/HB 1168; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2021, p. 86, § 1/HB 317. Editor’s notes. Ga. L. 2021, p. 86, § 5/HB 317, not codified by the General Assembly, provides: “This Act shall become effective on July 1, 2021, and shall apply to each incidence of the furnishing for value to the public any room or rooms, lodgings, or accommodations occurring on or after July 1, 2021; provided, however, that the provisions of Section 2 of this Act shall not be applicable to any rental or lease for value to the public of any room or rooms, lodgings, or accommodations which are not hotel or motel rooms for which a reservation was made and any payment or deposit was tendered prior to July 1, 2021.” 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 180 48-13-50.3 SPECIFIC, BUSINESS, & OCCUPATION TAXES 48-13-50.3 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. 181 48-13-50.3 REVENUE AND TAXATION 48-13-50.3 (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. History. Code 1981, § 48-13-50.3, enacted by Ga. L. 2015, p. 236, § 5-15/HB 170; Ga. L. 2015, p. 1443, § 3/HB 106; Ga. L. 2020, p. 903, § 3-2/HB 105; Ga. L. 2021, p. 86, § 2/HB 317; Ga. L. 2021, p. 480, § 8/HB 588; Ga. L. 2021, p. 761, § 17/HB 511; Ga. L. 2022, p. 352, § 48/HB 1428; Ga. L. 2023, p. 730, § 7(16)/HB 475, effective July 1, 2023. Amendments. The 2022 amendment, effective May 2, 2022, part of an Act to revise, modernize, and correct the Code, redesignated the text of former paragraph (a)(2) as present paragraph (a)(3) and redesignated the text of former paragraph (a)(3) as present paragraph (a)(2); redesignated subsection (e) as “Reserved”; and in subsection (f), deleted “subsection (e) of this Code section or” following “Notwithstanding”. The 2023 amendment, effective July 1, 2023, part of an Act to revise, modernize, and correct the Code, redesignated paragraph (a)(3) as paragraph (a)(4) and paragraph (a)(4) as paragraph (a)(3) to place the paragraphs in alphabetical order.