Effingham County, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5% of lodging charges
- Governing law
- Effingham County Code Art. VIII, Ch. 70
- Enforcing office
- County administrator
- Returns due
- 20th of each month
- Late penalty
- 5% or $5, capped at 25%/$25
- Registration
- Free certificate of authority, Sec. 70-225
- Effective date
- September 1, 2013
Summary
Every hotel, motel, inn, campground, or other place that regularly furnishes rooms or lodgings for value in unincorporated Effingham County must collect a 5 percent excise tax on lodging charges. The tax funds county tourism promotion, and operators who dodge collection or remittance face criminal fines under the county's Article VIII excise tax on rooms, lodgings and accommodations.
(a)There shall be levied upon every person or legal entity furnishing any public accommodation in the special district an excise tax at the rate of five percent of the amount of the lodging charges collected unless an exemption is provided under section 70-224. ... (a)In addition to the penalty of being liable for and paying the tax himself or herself, any person who fails, neglects, or refuses to collect the tax provided in this article, either by himself or herself or through his or her agents or employees, may be punished for violation of O.C.G.A. § 48-13-59 and, upon conviction thereof, shall be punished by a fine of not more than $100.00 or imprisonment in the county jail for not more than three months, or both.
Full Breakdown
Effingham County Code Sec. 70-222 levies a five percent excise tax on lodging charges collected by any operator of a hotel, motel, inn, campground, or other public accommodation within the special tax district, which covers all unincorporated territory. "Public accommodation" under Sec. 70-221 sweeps in any place licensed by or required to pay a business or occupation tax to the county for furnishing rooms for value. Operators must register with the county administrator under Sec. 70-225 before starting business and receive, at no charge, a certificate of authority to collect the tax.
Returns and payment are due by the 20th of each month under Sec. 70-226(a); a late filing draws a penalty of five percent or $5.00, whichever is greater, per 30-day period, capped at 25 percent or $25.00, plus one percent monthly interest, and a fraudulent return draws a flat 50 percent penalty. Sec. 70-224 exempts fire/casualty displacement stays, free meeting-room use, official Georgia government travel paid by government card, stays beyond the first 30 continuous days, and charitable-organization lodging. Sec. 70-232 dedicates two-fifths of the proceeds to a contracted nonprofit for promoting tourism, conventions, and trade shows, with the remainder available for any lawful county purpose. The article, adopted June 18, 2013 and amended September 10, 2013, took effect September 1, 2013 per Sec. 70-233.
Violations & Fines
Failing, neglecting, or refusing to collect the tax is punishable under O.C.G.A. Sec. 48-13-59 by a fine up to $100.00 or up to three months in the county jail, or both (Sec. 70-231(a)). Filing a false or fraudulent return to evade the tax carries a fine of $100.00 to $300.00 or 30 days to three months' confinement (Sec. 70-231(c)); each day of continued noncompliance is a separate offense.
Frequently Asked Questions
What is the hotel/motel occupancy tax rate in unincorporated Effingham County?
Who has to register to collect the tax?
Are long-term guests exempt from the tax?
What happens if an operator does not remit the tax?
Sources & Official References
Other rules in Effingham County
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