Hotels & Lodging in Effingham County, GA (2026)
1 rule for unincorporated Effingham County, Georgia.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Effingham County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Every hotel, motel, inn, campground, or other place that regularly furnishes rooms or lodgings for value in unincorporated Effingham County must collect a 5 percent excise tax on lodging charges. The tax funds county tourism promotion, and operators who dodge collection or remittance face criminal fines under the county's Article VIII excise tax on rooms, lodgings and accommodations.
Effingham County Hotel Occupancy Tax Rate
Some RestrictionsEffingham County Code §§ 70-222, 70-231
(a)There shall be levied upon every person or legal entity furnishing any public accommodation in the special district an excise tax at the rate of five percent of the amount of the lodging charges collected unless an exemption is provided under section 70-224. ... (a)In addition to the penalty of being liable for and paying the tax himself or herself, any person who fails, neglects, or refuses...
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