Hotel-Motel Excise Tax

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Basic Info

Contact

Research@dca.ga.gov

If you are a lodging operator or property owner inquiring about Hotel-Motel Excise Tax collection, please contact the City/Town or County Government where your property is located.

Local governments imposing a Hotel-Motel Tax are required by state law (as a condition of continuing authority to impose the tax) to file a Hotel-Motel Tax Report for each fiscal period during which the tax is imposed. The Hotel-Motel Tax Report is due each year within 180 days of your government’s fiscal year end date and can be found at the login below. In addition to the annual report, local governments are required to file a copy of their local Hotel-Motel Tax Ordinance. If your government has adopted a new tax or recently changed their tax rate, please email a copy Research@dca.ga.gov. 

Current rates and ordinances are published in the "Reports" section.

Ordinance guidance and general information on the tax can be found in "Publications" section.

Note that the Department of Community Affairs does not offer legal advise or interpretations beyond what is included in the above slides. For questions regarding the appropriateness of expenditures, please first consult your city or county attorney.


Hotel-Motel Tax Report Login
Hotel Motel Excise Tax Flyer

Documents


Forms
Publications
Public Notices
Reports
Newsroom

Announcements

  • NOTICE OF PUBLIC HEARING AND INTENT TO ADOPT REVISIONS TO THE ADMINISTRATIVE PROCEDURES FOR THE HOTEL MOTEL TAX REPORT AND HOTEL MOTEL TAX PERFORMANCE REVIEW BOARD

    Notice is hereby given that the Department of Community Affairs will hold a public hearing in accordance with the Administrative Procedures Act, O.C.G.A. §50-13-1, et seq. The hearing will afford all interested persons reasonable opportunity to provide data, views, or arguments regarding proposed revisions to the administrative procedures related to the Hotel Motel Tax Report and Hotel Motel Tax Performance Review Board (Rules of the Georgia Department of Community Affairs, Chapter 110-3- 3).

    The public hearing will be held from 10:00 A.M. to 11:00 A.M. on September 22nd, 2023, in Board Room 302 of the Georgia Department of Community Affairs, 60 Executive Park South, N.E., Atlanta, Georgia 30329.

    Any party wishing to provide data, views, or arguments regarding the proposed rules in writing may do so by submitting them to: Hotel Motel Tax Rules, Office of Community Planning, Research, and Geoanalytics, Georgia Department of Community Affairs, 60 Executive Park South, N.E., Atlanta, Georgia 30329, emailing them to research@dca.ga.gov or by presenting them at the public hearing. These written comments must be received no later than 5:00 P.M. on October 13th, 2023.

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    Notice is hereby given that, at a meeting beginning at 1:00 P.M. on November 8, 2023, location to be determined, the Board of the Georgia Department of Community Affairs (DCA) intends to adopt revised administrative procedures related to the Hotel Motel Tax Report and Hotel Motel Tax Performance Review Board (Rules of the Georgia Department of Community Affairs, Chapter 110-3- 3). If adopted by the Board of the Georgia Department of Community Affairs, the proposed rules will become effective January 1, 2024.

    - - - - -

    The Department’s authority to administer this program is recognized in O.C.G.A. § 48-13-56 and O.C.G.A. § 48-13-56.1. A complete copy of these proposed rules is available for public inspection in the Office of Community Planning, Research, and Geoanalytics, Georgia Department of Community Affairs, 60 Executive Park South, N.E., Atlanta, Georgia 30329, between the hours of 8:30 a.m. and 4:30 p.m., each Monday through Friday (excluding State holidays). A complete copy of each of the proposed rules can also be obtained by contacting the Office of Community Planning, Research, and Geoanalytics (404) 679-3105 or by accessing it on the Department’s website at https://www.dca.ga.gov/local-government-assistance/research-surveys/hote....

    This 8th day of September 2023.

    Christopher Nunn
    Commissioner
     
     
  • HB317 Webinar

    HB317 will provide local governments across Georgia with local Hotel-Motel Excise Taxes on short-term vacation rentals statewide. This recorded webinar for local government finance officials, Chamber and CVB leaders, and accountants/auditors will provide information about the flow of funds, accounting norms, restricted spending requirements, and other important questions as this change goes into effect on July 1.

    The webinar recording can be accessed at this link.

     

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