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Hotels & Lodging in Jackson County, GA (2026)

1 rule for unincorporated Jackson County, Georgia.

Verified from official government sources

Note: These county rules apply to unincorporated areas of Jackson County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Transient Occupancy Tax

Jackson County levies a 5 percent excise tax on the rent charged for every occupied guestroom in a hotel, motel, or short-term rental in the unincorporated county. Operators collect the tax from guests and remit it monthly to the finance department, which administers and enforces the article.

5% Hotel and Motel Occupancy Tax

Some Restrictions

Jackson County Code § 34-146

Pursuant to O.C.G.A. § 48-13-51(a)(3), there is hereby levied and assessed and there shall be paid a tax of five percent of the rent for every occupancy of a guestroom in a hotel and/or short-term rental in the county. The tax shall be paid upon any occupancy on and after September 1, 2010, although this occupancy is pursuant to the contract, lease, or other arrangement made prior to that date.

All Jackson County ordinances

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