Excise tax; rooms, lodgings, and accommodations; exclude usufructs from assessments

Plain English Breakdown

The provided text confirms the bill amends specific code sections but does not explain what a usufruct is or how it applies to lodging.

HB1353: Excluding Usufructs from Room and Lodging Tax Assessments

This bill changes Georgia tax law to exclude usufructs when calculating taxes on rooms, lodgings, and accommodations.

What This Bill Does

• Amends Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated regarding excise tax on lodging.
• Excludes usufructs from assessments used to calculate these taxes.

Official Summary Text

Excise tax; rooms, lodgings, and accommodations; exclude usufructs from assessments