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GA HB694

Bill

Official Source

Status

Engrossed

1/31/2018

Primary Sponsor

Brett Harrell

Click for details

Origin

House of Representatives

2017-2018 Regular Session

AI Summary

  • Requires motor fuel distributors to file tax reports electronically with the commissioner by the 20th of each calendar month, and authorizes the commissioner to prescribe the manner of electronic filing
  • Exempts "tax exempt rentals" from the $5.00 per night hotel/motel fee — defined as lodging furnished by a 501(c)(3) tax-exempt organization that owns and operates the hotel/motel to another 501(c)(3) organization
  • Maintains the existing exemption for extended stay rentals (stays longer than 30 consecutive days to the same customer) from the $5.00 per night innkeeper fee
  • Electronic filing requirements take effect for returns filed on or after July 1, 2018; the hotel/motel tax exemption provision also becomes effective July 1, 2018

Legislative Description

Motor fuel tax; electronic filing of certain reports; require

Last Action

Senate Committee Favorably Reported By Substitute

3/21/2018

Full Bill Text

No bill text available