Georgia Code Title 48. Revenue and Taxation § 48-13-50.4

(a) A marketplace innkeeper shall constitute the innkeeper with respect to the transactions taxable pursuant to this article that it facilitates on behalf of another person. All taxes levied or imposed by this article on transactions facilitated by a marketplace innkeeper shall be paid by the purchaser to the marketplace innkeeper.

(b) The marketplace innkeeper shall remit all taxes in the manners provided in this article and, when received by the taxing authority, such taxes shall be credited against the taxes imposed by this article on the furnishing for value to the public any room or rooms, lodgings, or accommodations.

(c) Each marketplace innkeeper shall be liable for the full amount of taxes levied or imposed by this article on its transactions or the amount of tax collected by such marketplace innkeeper from all purchasers on all such transactions, whichever is greater.

(d) A transaction that is not taxable to the purchaser shall not be taxable to the marketplace innkeeper. Taxes collected and remitted by a marketplace innkeeper pursuant to this article shall be subject to the credit otherwise granted by this article for like taxes previously paid in another state.

(e) This Code section shall not be construed to require a duplication in the payment of any tax.

(f) A person shall not be obligated to collect and remit or be liable for the taxes levied or imposed by this article on any transaction for which its marketplace innkeeper is obligated and liable.

(g) The taxing authority shall only audit the marketplace innkeeper for sales made by it on behalf of another person except to the extent the marketplace innkeeper seeks relief through subsection (h) of this Code section.

(h) A marketplace innkeeper is relieved of liability for failure to collect and remit the correct amount of tax imposed by this article to the extent that the marketplace innkeeper demonstrates to the satisfaction of the taxing authority that the error was due to insufficient or incorrect information given to the marketplace innkeeper by the person on whose behalf the sale was facilitated and the marketplace innkeeper made a reasonable effort to obtain correct and sufficient information from such person; provided, however, that this subsection shall not apply if the marketplace innkeeper and such person are related members as defined in Code Section 48-7-28.3. If a marketplace innkeeper is relieved of liability under this subsection, the person on whose behalf the sale was facilitated shall be solely liable for the amount of uncollected tax.

(i) A person that is a franchisor as such term is defined by 16 C.F.R. 436.1 shall not be a marketplace innkeeper with respect to any innkeeper as defined in subparagraph (A) of paragraph (2) of Code Section 48-13-50.2 that is its franchisee, as such term is defined by 16 C.F.R. 436.1, and that would otherwise be a marketplace innkeeper of such franchisor, provided that: