Alpharetta, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of gross rental charge per occupancy
- Effective date
- October 1, 2015
- Who collects
- Operator/innkeeper, remitted monthly
- STR applicability
- STR hosts collect under § 10-434(a)(2)
- Return due date
- 20th day after month closes
- Long-stay exemption
- Stops applying after 30 continuous days
Summary
In the City of Alpharetta, the Alpharetta Hotel/Motel Tax Ordinance charges an eight percent excise tax on the gross rental charge for every hotel guestroom occupancy, effective since October 1, 2015. The tax applies to any operator licensed or required to pay a business or occupation tax to run a hotel, motel, inn, lodge, tourist camp or campground, which also captures short-term rental hosts under § 10-434(a)(2).
(a)This excise tax shall be imposed on any person or legal entity licensed by or required to pay a business or occupation tax to the city for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, campground or any other place in which rooms, lodging, or accommodations are regularly furnished for value and shall apply to the furnishing for value of any room, lodging, or accommodation. ... (c)Commencing on October 1, 2015, there is hereby imposed and there shall be paid to the city an excise tax in the amount of eight percent of the gross rental charge for every occupancy of a guest room in a hotel in the city, in accordance with O.C.G.A. § 48-13-51(b)(2).
Full Breakdown
Section 42-189(a) imposes the excise tax on any person or legal entity licensed by or required to pay a business or occupation tax to the city for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, campground or similar place regularly furnishing rooms or accommodations for value. Section 42-189(b) shifts the ultimate liability to the guest, who owes the tax to the operator as a debt until paid, and the operator must remit it to the city. Section 42-189(c) fixes the rate at eight percent of the gross rental charge for every guestroom occupancy, effective October 1, 2015, under authority of O.C.G.A. § 48-13-51(b)(2).
Section 42-188 defines a taxable guestroom as one occupied or held out for occupancy as living or residential use, and the tax runs on a monthly period with returns due the 20th day after each month closes. Section 42-190 carves out exemptions for occupants displaced by fire or casualty, for the first 30 days of any continuous stay beyond which longer-term occupants stop owing the tax, for meeting-room-only charges, and for state or local government employees traveling on official business who pay with a government credit or debit card.
Short-term rental hosts licensed under Chapter 10's registration article must also collect and remit this same eight percent hotel-motel tax under § 10-434(a)(2), so a homeowner renting out a room on a nightly platform owes it the same as a hotel operator.
Violations & Fines
Operators who collect the eight percent excise tax under § 42-191 but fail to remit it to the city are liable for the full amount actually collected, and any shortfall in remitted funds becomes a debt recoverable by the city. Section 42-189(b) makes the unpaid tax a continuing debt of the guest to the operator until paid, recoverable in the same manner as other debts, and short-term rental operators who skip this collection duty risk the licensing consequences tied to their § 10-434 registration.
Frequently Asked Questions
What is Alpharetta's hotel tax rate?
Does the hotel tax apply to short-term rentals like Airbnb hosts?
Who actually pays the tax, the hotel or the guest?
Are there any exemptions from the hotel-motel tax?
Sources & Official References
Other rules in Alpharetta
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