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GA HB1545

Bill

Official Source

Status

Introduced

3/8/2022

Primary Sponsor

Matthew Gambill

Click for details

Origin

House of Representatives

2021-2022 Regular Session

AI Summary

  • Amends Georgia Code Section 48-13-53.4 to require innkeepers to keep records that include the average daily rate, dates of arrival and departure, and the address of the room(s), lodging, or accommodations furnished for each taxable transaction
  • Retains existing requirements for innkeepers to maintain other books of account necessary to determine the amount of excise tax due on rooms, lodgings, and accommodations
  • All required books, invoices, and records must be open to examination at all reasonable hours by the governing authority imposing the tax
  • Effective date of July 1, 2022, applicable to tax returns made on or after that date

Legislative Description

Excise tax; certain information related to taxable transactions to be kept and preserved by innkeepers; provide

Last Action

House Second Readers

3/11/2022

Committee Referrals

Ways and Means3/9/2022

Full Bill Text

No bill text available