Chatham County, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 6% of taxable lodging charges, § 16-402
- Exemption
- Stays over 30 consecutive days, § 16-401
- Return due
- 20th of each month, § 16-403
- Collection fee
- 3% kept by innkeeper if on time
- Late penalty
- 5%/$5 per 30 days, capped 25%, § 16-406
Summary
Unincorporated Chatham County levies a 6% excise tax on hotel, motel and short-term rental charges under Sec. 16-402. Stays booked for more than 30 consecutive days, meeting-room charges, and rooms used by traveling Georgia government employees are exempt from the tax under Sec. 16-401.
The Hotel/Motel tax rate shall be 6% of taxable charges to the public for lodging accommodations within unincorporated Chatham County.
Full Breakdown
Sec. 16-401 levies the tax under authority of O.C.G.A. § 48-13-51(a)(3.2), reaching any innkeeper who furnishes rooms, lodgings or accommodations for value in unincorporated Chatham County, defined broadly enough to include hotels, motels, inns, tourist camps, and short-term rentals, plus any marketplace facilitator that books those stays on an owner's behalf. Sec. 16-402 sets the rate at 6% of taxable charges to the public for lodging within the unincorporated county. Sec. 16-403 requires each innkeeper collecting the tax to file a return with the Chatham County Finance Department by the 20th of the following month, showing total room charges and the tax due.
Sec. 16-404 lets the innkeeper keep a 3% collection fee as a deduction when remitting on time and with no other delinquent county fees on the property. Since July 1, 2021, Sec. 16-405 shifts the collection and remittance duty for stays booked through a marketplace facilitator onto that marketplace under HB317, with the tax going straight to the Chatham County Finance Department. Sec. 16-406 backs the tax with penalties under O.C.G.A. § 48-13-58: 5% or $5, whichever is greater, for each 30-day period a return or payment is late, capped at 25% or $25 in the aggregate, and 50% of the tax due for a false or fraudulent return.
Violations & Fines
Failing to collect, report or remit the 6% tax under Sec. 16-402 triggers the penalties in Sec. 16-406: 5% of the tax or $5, whichever is greater, for each 30 days the return or payment is late, up to 25% or $25 total, plus interest at the federal prime rate plus 3%. A willfully false or fraudulent return draws a 50% penalty.
Frequently Asked Questions
What is the hotel/motel tax rate in unincorporated Chatham County?
Is a month-long stay taxed?
Who has to file the tax return, the property owner or the booking platform?
Sources & Official References
Other rules in Chatham County
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