Columbus, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of room charge
- Effective since
- August 1, 2009
- Prior rate
- 7% before 8-1-2009
- Exemption
- Guests staying 10+ consecutive days
- Administered by
- Columbus finance department
Summary
Columbus, Georgia imposes an 8 percent excise tax on hotel and motel room charges citywide, administered by the finance department under a broad definition of 'hotel.'
There is hereby imposed an excise tax in the amount of eight percent of the charge to the public upon the furnishing for value of any room or rooms or lodging or accommodations furnished by any person licensed by or required to pay business or occupation taxes to Columbus for operating a hotel within the meaning of this article. In accordance with the provisions of O.C.G.A. § 48-13-51, this tax shall become effective on August 1, 2009; and prior to that time and prior to each fiscal year thereafter, the Columbus council shall adopt a budget plan specifying how the expenditure requirements of O.C.G.A. § 48-13-51 will be met. Prior to August 1, 2009, the excise tax imposed by this section will continue to be imposed at a rate of seven percent. The tax imposed by this article shall be administered pursuant to O.C.G.A. §§ 48-13-51(b) through (j) and House Bill 642, passed at the 2009 session of the Georgia General Assembly, as now or hereafter amended.
(Ord. No. 75-126, § 1, 11-25-75; Ord. No. 91-66, 7-9-91; Ord. No. 91-73, 8-6-91; Ord. No. 96-34, 5-7-96; Ord. No. 97-48, 5-13-97; Ord. No. 05-53, § 1, 6-17-05; Ord. No. 09-33, § 1, 6-9-09)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 75).
Full Breakdown
Columbus, Georgia (Muscogee County consolidated government) levies a hotel-motel occupancy excise tax of eight percent of the charge to the public for furnishing a room, lodging, or accommodations by any person licensed to operate a hotel in Columbus, effective August 1, 2009 under O.C.G.A. § 48-13-51 (the rate was seven percent before that date). The code's 'hotel' definition sweeps broadly -- any structure or portion of a structure with guest rooms occupied or intended for occupancy by guests, whatever form the rent takes -- so a short-term rental operator licensed or required to pay Columbus occupation taxes for lodging falls within the same excise-tax framework as a traditional hotel or motel. Permanent residents of ten-plus consecutive days are exempt.
Violations & Fines
Operating a hotel, motel, or similarly defined lodging business in Columbus without registering with the finance department, or failing to collect and remit the 8 percent excise tax, is an offense punishable under Sec. 1-8 of the Code, with each day of continued violation a separate offense.
Frequently Asked Questions
What is the hotel tax rate in Columbus, Georgia?
Does the tax apply to short-term rentals in Columbus?
Sources & Official References
Other rules in Columbus
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