Atlanta hotel and short-term-rental stays are taxed at 8.9 percent total: 4 percent City of Atlanta hotel tax plus 3 percent Georgia state sales tax, GA World Congress Center fee, and Atlanta Regional Commission allocation.
Hotels, motels, and short-term-rental operators in Atlanta collect a combined 8.9 percent transient occupancy tax on stays under 30 days, plus a $5 per night Georgia state hotel-motel fee enacted in 2015. The breakdown is 4 percent Atlanta hotel-motel tax authorized under OCGA §48-13-51 and Atlanta Code Chapter 146, plus state sales taxes and dedicated allocations to the Georgia World Congress Center Authority and the Atlanta Regional Commission. City revenue funds the Atlanta Convention and Visitors Bureau, Mercedes-Benz Stadium debt service via the TAD, and tourism marketing. State Farm Arena and the World Congress Center also receive allocations. Airbnb and Vrbo collect and remit on behalf of hosts.
Operators who fail to collect or remit the hotel tax owe back taxes plus interest and penalties up to 25 percent under Chapter 146. Repeated non-remittance can lead to permit revocation and personal liability for owners.
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See how Atlanta's transient occupancy tax rules stack up against other locations.
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