Augusta-Richmond County, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 6% of room charge
- Exemption
- stays over 30 consecutive days
- Collection fee
- 3% if remitted timely
- Max late penalty
- 25% of tax due
- Administered by
- Director of Planning & Development
Summary
Augusta-Richmond County levies a 6 percent excise tax on hotel, motel, and lodging charges countywide, excluding stays over 30 consecutive days or meeting-room rentals.
There is hereby levied and imposed an excise tax at the rate of six (6) percent of the charge to the public for and upon the furnishing for value to the public of any room or rooms, lodging or accommodations furnished by any person or legal entity within Augusta-Richmond County operating a hotel, motel, inn, lodge, tourist camp, tourist cabin or other place in which rooms, lodging or accommodations are regularly furnished for value. Such tax shall not include ... furnished for a period of more than thirty (30) consecutive days, or for the use of meeting rooms.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Recodification).
Full Breakdown
Augusta-Richmond County Code § 2-2-27 imposes a 6 percent excise tax on the charge for any room, lodging, or accommodation furnished for value by a hotel, motel, inn, lodge, tourist camp, or similar establishment operating within the county. The tax excludes rentals for stays longer than 30 consecutive days and charges for meeting rooms. Dealers remit the tax monthly to the Augusta-Richmond County Commission within 20 days after month's end, keeping a 3 percent collection fee if payment is timely; the Director of Planning & Development administers and audits compliance under Sections 2-2-28 through 2-2-40.
Violations & Fines
Late payment adds a 5 percent (or $5) penalty per 30-day period, capped at 25 percent, plus 1 percent monthly interest; willful fraud draws a 50 percent penalty.
Frequently Asked Questions
Does the tax apply to short-term rentals, not just hotels?
Is there an exemption for long-term stays?
Sources & Official References
Other rules in Augusta-Richmond County
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