Barrow County, GA Hotels & Lodging: Transient Occupancy Tax (2026)

1, effective for occupancies on and after January 1, 1994, regardless of when the underlying lease or reservation was made. Section 82-61 defines 'hotel' broadly to include lodging houses, rooming houses, dormitories, motels, motor hotels, auto courts, inns, tourist camps and cabins, campgrounds, bed and breakfasts, and short-term home rentals, meaning an individual renting out a house or room through an online platform in unincorporated Barrow County falls under the same collection duty as a traditional hotel. The innkeeper, defined to include a marketplace facilitator that collects payment on another's behalf, must collect the tax at the time rent is collected and give the guest a receipt on demand.

Innkeepers must register with the county clerk, remit returns and taxes by the 20th of each following month, and keep records for at least three years. Section 82-65 exempts stays over 30 consecutive days, disaster-displaced occupants, free meeting-room use, and rooms billed to Georgia state or local government credit or debit cards for official travel. A false or fraudulent return filed with intent to evade the tax draws a 50 percent penalty on the tax due under § 82-70(e), on top of one percent monthly interest on any deficiency.