Hotels & Lodging in DeKalb County, GA (2026)
1 rule for unincorporated DeKalb County, Georgia.
Verified from official government sources
Note: These county rules apply to unincorporated areas of DeKalb County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Hotels in unincorporated DeKalb County must collect an 8 percent excise tax on the rent for every guestroom and remit it to the county finance department under Code section 24-84, with stays over ten consecutive days exempt from the levy.
DeKalb County Hotel Occupancy Tax Rate
Some RestrictionsDeKalb County Code § 24-84
There shall be imposed, assessed, levied and paid an excise tax of eight (8) percent of the rent for occupancy of a guestroom in a hotel in the unincorporated area of the county, as authorized by O.C.G.A. § 48-13-51(b). (Code 1976, § 3-2002; Ord. No. 06-23, Pt. I, 11-14-06; Ord. No. 13-09, Pt. I, 5-28-13) State Law reference— Authority to levy above tax, O.C.G.A. § 48-13-51.
All DeKalb County ordinances
See every category we cover for DeKalb County: parking, noise, fences, fires, animals, pools, and more.
DeKalb County Ordinance Hub →