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

§ 48-13-51(b). The tax applies to any person or entity licensed by or required to pay occupational taxes to the city for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, rental cabin or short-term rental, per § 94-51(b). Section 94-52 defines a "guest room" as an accommodation for transient occupancy of not more than 30 continuous days; stays beyond 30 consecutive days become a "permanent resident" and, per § 94-54(4), charges for continuous occupancy after the first 30 days are exempt from the tax.

§ 48-13-51(h), cover rooms provided free of charge, meeting-room use without a room charge, rooms furnished to guests displaced by fire or casualty, and rooms paid for by state or local government employees traveling on official business using a government credit or debit card. § 48-13-51(b)(5). Operators must keep rental records under § 94-56 and are subject to audit by the hotel/motel tax administrator.