Requirement for Filing Hotel/Motel Tax Ordinance
Sample Hotel/Motel Tax Ordinances
Local governments imposing a Hotel/Motel Tax are required to file a copy of their most current ordinance providing for the tax (or a resolution which amends the ordinance) with DCA. At a minimum, the ordinance should clearly identify the tax rate and the specific paragraph in O.C.G.A. 48-13-51(a) that authorizes the city or county to impose the tax. This is important because there are 23 different authorizing paragraphs in O.C.G.A. 48-13-51(a) and each has a unique set of eligibility and expenditure requirements. Neither a local government nor their auditors can ensure compliance with the specific expenditure requirements unless the ordinance clearly identifies the authorizing paragraph.
The Hotel/Motel Tax Report forms, which local governments collecting this tax must file with DCA each year, correspond to the applicable paragraphs in O.C.G.A. 48-13-51(a). DCA will compare local governments’ ordinances to the Report forms filed with us to ensure that the ordinance and the forms are consistent.
If you have questions about your government’s ordinance or filing status, please contact James Stephens via e-mail or at (404) 679-0591.
If you have not already done so, please mail a copy of your government’s amended Hotel/Motel Tax Ordinance to:
James Stephens
Office of Research
Georgia Department of Community Affairs
60 Executive Park South, NE
Atlanta, Georgia 30329-2231
If in the future your government amends its Hotel/Motel Tax Ordinance, please submit an amended copy to the above address within 30 days of the amendment date.
Sample Hotel/Motel Tax Ordinances
The following documents from the City of Dalton illustrate the steps necessary to revise an existing ordinance to include reference to one of the authorizing paragraphs of O.C.G.A. 48-13-51(a).
The first document is Dalton’s Hotel/Motel Tax Ordinance as it existed before it was revised. Note that it does not include reference to the specific paragraph in O.C.G.A. 48-13-51(a) that authorizes their particular tax.
Dalton Hotel/Motel Tax Ordinance Pre-Revision
The second document is a resolution passed by the Dalton City Council. This resolution revises Dalton’s Hotel/Motel Tax Ordinance to include a reference to the paragraph in O.C.G.A. 48-13-51(a) that authorizes their particular tax, O.C.G.A. 48-13-51(a)(3.1). The relevant language has been highlighted.
Dalton Hotel/Motel Tax Resolution
For your information, here are some other examples of complete ordinances from other Georgia local governments that include the tax rate and reference to the specific paragraph of O.C.G.A. 48-13-51(a) that authorize their particular taxes. These examples are provided for information purposes only. Please consult your county/city attorney before making any changes to your ordinance.
Cherokee County – 6% Tax Authorized by O.C.G.A. 48-13-51(a)(3.1) (PDF)
Athens-Clarke County – 7% Authorized by O.C.G.A. 48-13-51(a)(4.2) (PDF)
Liberty County – 5% Tax Authorized by O.C.G.A. 48-13-51(a)(3) (PDF)
City of Hampton – 5% Tax Authorized by O.C.G.A. 48-13-51(a)(3) (PDF)
City of Holly Springs – 3% Tax Authorized by O.C.G.A. 48-13-51(a)(1) (PDF)
City of Port Wentworth – 6% Tax Authorized by O.C.G.A. 48-13-51(a)(3.2) (PDF)
City of Unadilla – 2% Tax Authorized by O.C.G.A. 48-13-51(a)(1) (PDF)
