Hotels & Lodging in Smyrna, GA (2026)
1 verified hotels & lodging rules for Smyrna, Georgia, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
In the City of Smyrna, Georgia, Sec. 94-52 imposes a tax of eight percent of the rent for every occupancy of a guestroom in a hotel in the city. Five percent of that eight percent is paid to the Cobb-Marietta Coliseum and Exhibit Hall Authority. Operators collect the tax and file monthly returns with the city clerk.
Smyrna, Georgia Hotel Occupancy Tax: Eight Percent Rate
Some RestrictionsSmyrna Code § 94-52
(a)There shall be paid a tax of eight percent of the rent for every occupancy of a guestroom in a hotel in the city.(b)Five percent of the eight percent of the excise tax shall be paid the Cobb-Marietta Coliseum and Exhibit Hall Authority for the following purposes:(1)At least 62½ percent of the total excise tax shall be expended for the purpose of:a.Promoting tourism, conventions, and trade sh...
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County ordinances apply to unincorporated areas and may supplement Smyrna city rules.
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