Excise tax; rooms, lodgings, and accommodations; revise definition of innkeeper to include lodging facilitators

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 lodging facilitators; to expand the levy of a nightly excise tax to include all rooms, lodgings, and accommodations furnished for value to the public by innkeepers; to define the term "lodging facilitator"; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.