HB 317, Lodging Facilitator; Short-Term Rental Platforms Collecting Hotel-Motel Taxes

Municipal Impact
Position
Support
GMA Contact
Bill Sponsor

Rep. Ron Stephens
District 164

This bill requires marketplace innkeepers to collect and remit the local hotel-motel taxes if the total charges across their platform in Georgia are at least $100,000 in the previous or current year.  A “marketplace innkeeper” is an entity that facilitates the furnishing for value to the public any room or rooms, lodgings, or accommodations on behalf of another person.  The hotel-motel taxes will be remitted in the same manner that other innkeepers are currently required to remit taxes. A marketplace innkeeper will also be required to collect and remit the state $5 transportation fee. 

Lodging Facilitator Support Statement(HB-317-2021).pdf

 

Last Updated: 4/12/2021
Subject Area: Taxation
Resources: bill text
BILL STATUS
7/1/2021 - Effective Date 4/21/2021 - Act 21 4/21/2021 - Date Signed by Governor

Votes

3/31/2021 House Vote #426 Yea - 142 Nay - 22 Not Voting - 11 Excused - 5
3/31/2021 Senate Vote #378 Yea - 31 Nay - 5 Not Voting - 17 Excused - 3
3/29/2021 Senate Vote #298 Yea - 36 Nay - 16 Not Voting - 2 Excused - 2
3/8/2021 House Vote #216 Yea - 147 Nay - 22 Not Voting - 6 Excused - 5

Comment on this Bill

HB 317 In The News