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