(b) As used in this subsection, the term “estimated tax liability” means an innkeeper’s tax liability under this article, adjusted to account for any subsequent change in the rate of tax imposed under this article or any substantial change in circumstances due to damage to the premises, based on his or her average monthly payments for the last fiscal year. If the estimated tax liability of an innkeeper for any taxable period exceeds $2,500.00, the innkeeper shall file a return and remit to the governing authority imposing the tax not less than 50 percent of the estimated tax liability for the taxable period on or before the twentieth day of the period. The amount of the payment of the estimated tax liability shall be credited against the amount to be due on the return required under subsection (a) of this Code section. This subsection shall not apply to any innkeeper unless during the previous fiscal year the innkeeper’s monthly payments exceeded $2,500.00 per month for three consecutive months or more. History. Code 1981, § 48-13-53.2, enacted by Ga. L. 2000, p. 1325, § 3. JUDICIAL DECISIONS On line travel company not innkeeper and payment of taxes responsibility of company. — 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 Ga. LEXIS 315 (2009).
