GA HB1353

Amends Georgia Code Section 48-13-53.5 to exempt usufructs (a legal right to use and derive profit from property belonging to another) from hotel/motel excise tax assessments

Maintains that innkeeper tax assessments by local governing authorities are presumed correct (prima facie), but creates a carve-out exception for usufruct arrangements

Applies to the state's excise tax on rooms, lodgings, and accommodations under Title 48, Chapter 13, Article 3

Sponsored by Representative Martin of the 49th District