GA HB51

Transfers responsibility for regulating bingo games and issuing bingo licenses from the Georgia Bureau of Investigation (GBI) to the Georgia Department of Revenue, with the state revenue commissioner replacing the GBI director in all regulatory authority

Redefines and reorganizes categories of bingo, including "recreational bingo session" (no charge to participants, limited prizes) and "nonrecreational bingo session" (cash prizes over $5, charges to participants, or game prizes over $15), with clearer subparagraph structure

Exempts employer-operated recreational bingo sessions (employers with 10+ full-time employees providing workplace incentives at no cost to employees) from licensing requirements

Requires the commissioner to deny a bingo license to any applicant that has failed to file a state tax return or pay all state taxes due and owing, and changes the license renewal filing deadline from January 1 to November 1 of each year

Preserves all existing GBI-issued licenses, permits, and regulations related to bingo until they expire, are revoked, or are superseded by new Department of Revenue rules; the act takes effect upon the Governor's approval