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HB492 • 2025

Revenue and taxation; repeal an exemption for charges paid for continuous use of rooms, lodgings, or accommodations after the first 30 days of continuous occupancy

Revenue and taxation; repeal an exemption for charges paid for continuous use of rooms, lodgings, or accommodations after the first 30 days of continuous occupancy

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Crowe, Clint
Last action
2025-02-20
Official status
House Second Readers
Effective date
Not listed

Plain English Breakdown

The effective date is not listed in the provided metadata or summary, so it cannot be confirmed when this law begins.

Repeal of Tax Exemption for Long-Term Lodging Stays

This bill removes a rule that allowed people to avoid certain taxes on room charges if they stayed in the same place continuously for more than 30 days.

What This Bill Does

  • Repeals an exemption from county and municipal levies used to promote tourism, conventions, and trade shows.
  • Applies this change specifically to charges paid for rooms, lodgings, or accommodations after the first 30 days of continuous occupancy.

Who It Names or Affects

  • People who pay for rooms, lodgings, or accommodations used continuously for more than 30 days.
  • County and municipal governments that collect levies on public accommodations charges.

Terms To Know

Exemption
A rule that allows someone to not pay a tax or fee under certain conditions, which this bill removes for long stays.
Continuous occupancy
Using the same room or lodging without leaving for an unbroken period of time.

Limits and Unknowns

  • The official text does not state when this change will officially take effect.
  • The source material does not specify which specific counties or cities must collect these taxes immediately, only that it relates to county and municipal levies generally.

Bill History

  1. 2025-02-20 Georgia General Assembly

    House Second Readers

Official Summary Text

Revenue and taxation; repeal an exemption for charges paid for continuous use of rooms, lodgings, or accommodations after the first 30 days of continuous occupancy