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

Article VI of chapter 24 of the Brookhaven Code is the city's lodging excise tax. Section 24-142 imposes it, effective October 1, 2017, on any person or legal entity licensed by, or required to pay business or occupation taxes to, the city for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, campground or other facility that furnishes rooms regularly or periodically for value. Section 24-141 states the intent to levy eight percent and records that the authority comes from Act 13 (HB 575) of the 2017 Regular Session of the Georgia General Assembly.

Section 24-141 also earmarks the money. In each fiscal year the tax is collected at eight percent, the city must spend not less than 50 percent of the amount collected above what a five percent rate would raise on promoting tourism, conventions and trade shows through a destination marketing organization. The city council designates the Brookhaven Convention Visitors Bureau for that role. The remainder of the excess goes to tourism product development, specifically property acquisition, design, development and construction of the Peachtree Creek Greenway.

Section 24-143(a) requires every operator renting guestrooms in the city to collect eight percent of the rent from the occupant and to hand the occupant a receipt showing the rent and all taxes by category. Under 24-143(c), a marketplace facilitator that facilitates a rental collects, reports and remits the tax in the same manner as an operator, and the marketplace operator is then relieved of that duty. Tax is due when the rent is collected.

Section 24-144 exempts an occupant who stays more than 30 continuous days, an occupant who certifies in writing that a fire or other casualty destroyed the residence, the United States and the State of Georgia, state officials on official business who present written substantiation or pay by government card, and foreign sovereigns with State Department substantiation. Occupancy provided without charge is not taxed. Section 24-148 requires each operator to register with the city clerk, who issues a certificate of authority without charge for each place of business. Marketplace operators register too and file an amendment within 15 days of a substantial change. Section 24-150(b) requires folios, receipts and exemption certificates to be kept for a minimum of three years.