Dunwoody, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of gross rental charge (§ 28-56)
- Effective date
- January 1, 2018
- Return due date
- 20th of the following month
- Delinquent penalty
- 10% plus 1% monthly interest
- Exemption
- Stays over 30 consecutive days
- Collector fee
- Operator may retain 3% if timely
Summary
Dunwoody charges an eight percent excise tax on the gross rental charge for every occupancy of a guest room in a hotel, effective January 1, 2018, under city code section 28-56. Operators must register with the city, collect the tax from guests, and remit it monthly. Stays of more than 30 consecutive days are exempt from the tax.
(a)Commencing on the first day of January, 2018, there is hereby imposed and there shall be paid to the city an excise tax in the amount of eight percent of the gross rental charge for every occupancy of a guest room in a hotel in the city in accordance with O.C.G.A. § 48-13-51(b)(2).(b)The tax imposed by this article shall not apply to: ... (4)Charges made for continuous use of any rooms, lodgings, or accommodations after the first 30 days of continuous occupancy.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 49).
Full Breakdown
Dunwoody's hotel and motel tax lives in chapter 28, article III of the city code. § 48-13-51(a)(4). The tax does not apply to rooms provided free of charge, meeting rooms, rooms furnished to state or local government officials traveling on official business who pay with a government card, rooms provided to fire or casualty victims, or charges for continuous occupancy after the first 30 consecutive days. Every operator, defined broadly to include the owner, proprietor, lessee, sublessee or licensee running the premises, must register with the city under section 28-58 and is issued a certificate of authority that must be displayed where guests can see it.
Returns and remittances are due to the city on or before the 20th of the month following the month of occupancy; an operator who is not delinquent may deduct three percent of the tax collected as a collection fee under section 28-59. An operator who fails to pay by the due date owes a ten percent delinquent penalty plus interest at one percent per month under section 28-54. The city tax collector, working with the finance director, administers and enforces the tax and can examine an operator's books and records under section 28-55.
Violations & Fines
Violating any provision of the hotel/motel tax article is a misdemeanor under section 28-53, punishable as provided in the city's general penalty section. Beyond criminal exposure, an operator who misses the 20th-of-the-month deadline owes a ten percent delinquent penalty plus one percent monthly interest on the unpaid tax, and an operator who fails to collect the tax from occupants remains personally liable for the tax, interest and penalties under section 28-57.
Frequently Asked Questions
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Sources & Official References
Other rules in Dunwoody
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