Hotel-Motel Excise Tax

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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.

Documents

Announcements

  • 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.