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2018 Georgia Code 48-13-50 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-13-50 Case Law from Google Scholar Amendments to OCGA 48-13-50

TITLE 48 REVENUE AND TAXATION

Section 13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.

ARTICLE 3 EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS

48-13-50. Purpose.

It is declared to be the purpose and intent of the General Assembly that:

  1. Each county and municipality in this state shall be authorized to levy certain excise taxes as hereinafter provided in this article; and
  2. Funds be made available for the purposes of promoting, attracting, stimulating, and developing conventions and tourism in the counties and municipalities and for the provision of other local government services.

(Ga. L. 1975, p. 1002, § 1; Code 1933, § 91A-6201, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1.)

Law reviews.

- For article, "Online Travel Companies Find Issues with Hotels Extremely Taxing: Georgia's Hotel-Motel Occupancy Excise Tax and Expedia, Inc. v. City of Columbus, T.J. Evans," see 61 Mercer L. Rev. 1263 (2010).

JUDICIAL DECISIONS

Collection of taxes.

- Although online travel companies were not operators of hotels, the companies actually collected excise taxes from hotel guests, and thus the companies were required to remit those taxes to applicable Georgia cities and counties pursuant to O.C.G.A. §§ 48-13-50 and48-13-51. City of Rome v. Hotels.com, LP, F. Supp. 2d (N.D. Ga. May 8, 2006).

In a city's action wherein the city filed a complaint seeking a declaratory judgment, injunctive relief, and other equitable remedies against an online travel company, the trial court did not err by requiring the company to collect tax payment obligations under the Enabling Statute, O.C.G.A. § 48-13-50 et seq., and a city's ordinance via a permanent injunction. The company had contracted with the city to collect such taxes from the customers and was not an innkeeper; thus, the company was required to remit the taxes to the city. Expedia, Inc. v. City of Columbus, 285 Ga. 684, 681 S.E.2d 122 (2009).

In a city's action to recover unpaid occupancy taxes from several online travel companies pursuant to O.C.G.A. § 48-13-50 et seq., summary judgment for the companies was proper on the city's conversion claim because the city failed to show that the money sought comprised a specific, separate, identifiable fund that belonged to it. City of Atlanta v. Hotels.com, L.P., 332 Ga. App. 888, 775 S.E.2d 276 (2015).

Determination as to whether tax applied to online travel company had to be determined first.

- Trial court erred by dismissing a city's declaratory judgment action against several online travel companies for lack of subject matter jurisdiction, and the appellate court erred by affirming the dismissal as the issue of whether the city's ordinance allowing the city to collect a hotel occupancy tax from the online travel companies was a contested issue in the matter that neither lower court had determined. The legal question of whether the ordinance even applied to the online travel companies had to be determined before the city was required to submit to the administrative process set forth within the ordinance and the enabling statutes, O.C.G.A. § 48-13-50 et seq. City of Atlanta v. Hotels.com, L.P., 285 Ga. 231, 674 S.E.2d 898 (2009).

Constructive trust.

- In a city's action to recover unpaid occupancy taxes from several online travel companies pursuant to O.C.G.A. § 48-13-50 et seq., summary judgment for the companies was proper on the city's breach of constructive trust claim under O.C.G.A. § 53-12-132(a) because, under the law of the case, O.C.G.A. § 9-11-60(h), that claim had been rejected by the trial court and affirmed in a prior appeal. City of Atlanta v. Hotels.com, L.P., 332 Ga. App. 888, 775 S.E.2d 276 (2015).

Cited in Teachers Retirement Sys. v. City of Atlanta, 249 Ga. 196, 288 S.E.2d 200 (1982); City of Atlanta v. Hotels.com, 289 Ga. 323, 710 S.E.2d 766 (2011).

OPINIONS OF THE ATTORNEY GENERAL

Imposition of tax by county and city.

- "Hotel-Motel Tax" may not be imposed by both a county and a city within the boundaries of the city. 1993 Op. Att'y Gen. No. U93-12.

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, §§ 22, 23.

C.J.S.

- 84 C.J.S., Taxation, § 159 et seq.

Cases Citing O.C.G.A. § 48-13-50

Total Results: 7  |  Sort by: Relevance  |  Newest First

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Expedia, Inc. v. City of Columbus, 681 S.E.2d 122 (Ga. 2009).

Cited 46 times | Published | Supreme Court of Georgia | Jun 15, 2009 | 285 Ga. 684, 2009 Fulton County D. Rep. 2013

...If the hotel fails to submit an invoice to Expedia in the time period designated by contract, then Expedia retains all monies collected from the customer, including any money purportedly collected for taxes. In Georgia, municipalities may levy taxes related to hotel stays and use the funds to promote tourism pursuant to OCGA § 48-13-50 et seq....
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City of Atlanta v. Hotels.com, L.P., 674 S.E.2d 898 (Ga. 2009).

Cited 30 times | Published | Supreme Court of Georgia | Mar 23, 2009 | 285 Ga. 231, 9 Fulton County D. Rep. 1010, 9 FCDR 1010

...arding applicability of the tax statutes and ordinance. As explained by the Court of Appeals: So that counties and cities can raise revenue for tourism promotion and the provision of other local government services, the General Assembly enacted OCGA § 48-13-50 et seq. (the "Enabling Statutes"), authorizing local governments to levy and collect an excise tax pertaining to the furnishing of hotel rooms, lodgings, and accommodations. See OCGA §§ 48-13-50; 48-13-51(a)(1)(A)....
....com was subject to taxation. The City based its lawsuit on its Hotel or Motel Occupancy Tax Ordinance, City of Atlanta Code of Ordinances § 146-76 et seq., which it enacted pursuant to the Enabling Statutes established by the Legislature. See OCGA § 48-13-50 et seq....
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City of Atlanta v. HOTELS. COM., 710 S.E.2d 766 (Ga. 2011).

Cited 26 times | Published | Supreme Court of Georgia | May 16, 2011 | 289 Ga. 323

...eserve and later occupy one of the City's hotel rooms. The consumer pays nothing to the hotel for occupancy or taxes and only provides a credit card at check-in. The City of Atlanta requires the payment of hotel occupancy taxes pursuant to OCGA *768 § 48-13-50 et seq., (the "Enabling Statute") which provides for municipalities to impose an excise tax "at the applicable rate on the lodging charges actually collected." OCGA § 48-13-51(a)(1)(B)(i)....
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City of Atlanta v. City of Coll. Park, 292 Ga. 741 (Ga. 2013).

Cited 17 times | Published | Supreme Court of Georgia | Mar 28, 2013 | 741 S.E.2d 147, 2013 Fulton County D. Rep. 1338

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Youngblood v. State of Ga., 388 S.E.2d 671 (Ga. 1990).

Cited 13 times | Published | Supreme Court of Georgia | Feb 15, 1990 | 259 Ga. 864

...S90A0499) Chilivis & Grindler, Nickolas P. Chilivis, John K. Larkins, Jr., David B. Poythress, for appellees. FLETCHER, Justice. These appeals have in common the issue of whether "Excise Taxes on Rooms, Lodgings, and Accommodations," 1989 Ga. Laws 1 (codified as amended at OCGA §§ 48-13-50 to -53) is constitutional....
...Const., Art. IX, Sec. II, Par. VI. Under the authority of this provision, the General Assembly created 159 special districts, each of which encompassed one county, less any portion of that county in which a municipality levied a hotel/motel tax. OCGA § 48-13-50.1....
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Efficiency Lodge, Inc. v. Neason, 889 S.E.2d 789 (Ga. 2023).

Cited 10 times | Published | Supreme Court of Georgia | Jun 21, 2023 | 316 Ga. 551

...and two appellate decisions that addressed whether certain resi- dents of the inns in those cases were guests or tenants. Id. at 25-26 place in which room or rooms, lodgings, or accommodations are regularly furnished for value. OCGA § 48-13-50.2 (2) (A)....
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Hotels.com, L.P. v. City of Columbus, 686 S.E.2d 91 (Ga. 2009).

Cited 1 times | Published | Supreme Court of Georgia | Oct 5, 2009 | 286 Ga. 130, 2009 Fulton County D. Rep. 3540

...nt of the remittance to the hotel. In June 2006, the City of Columbus filed a complaint against Hotels.com seeking injunctive relief and a declaratory judgment to require Hotels.com to remit occupancy or excise taxes related to hotel stays. See OCGA § 48-13-50 et seq....