Cobb County, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Applies to
- unincorporated Cobb County only
- Rate
- set by BOC resolution
- Exempt
- stays over 30 consecutive days
- Return due
- by 20th of following month
- Penalty
- up to $1,000 fine, 60 days jail
Summary
Cobb County levies an excise tax on hotel, motel and short-term lodging stays in the unincorporated county; the rate is set by resolution of the board of commissioners under state law authority.
There is hereby imposed an excise tax in the county upon the furnishing for value to the public of any rooms, lodgings or accommodations furnished by any person or legal entity licensed by, or required to pay business or occupation taxes to, the county for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished for value. The rate of the excise tax so levied shall be a percentage of the value of the rooms, lodgings or accommodations furnished, which percentage shall be determined from time to time by resolution of the board of commissioners pursuant to authority given by state law.
(Res. of 2-8-77, § 2; Ord. of 10-24-89, § III; Ord. of 4-25-91, § 1; Code 1977, § 3-15.1-2)
State Law reference— Authority for tax, O.C.G.A. § 43-13-51.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 53).
Full Breakdown
Sec. 114-57 imposes an excise tax on rooms, lodgings or accommodations furnished for value by any hotel, motel, inn, lodge, tourist camp or tourist cabin operator licensed or required to pay county business taxes. The percentage rate isn't fixed in the Code itself: it's set by board of commissioners resolution under O.C.G.A. § 48-13-51. Permanent residents (30+ consecutive days), nonprofits and government travelers are exempt under Sec. 114-61, and it applies only in unincorporated Cobb County; Marietta, Smyrna, Kennesaw, Acworth, Powder Springs and Austell administer their own hotel taxes.
Violations & Fines
Failing to register, file a return, or submit false or fraudulent returns under this article is a misdemeanor punishable by a fine up to $1,000, up to 60 days in county jail, or both, per Sec. 114-67.
Frequently Asked Questions
Does this hotel tax apply inside Marietta or Smyrna?
Are extended-stay guests taxed?
Sources & Official References
Other rules in Cobb County
Compare Cobb County to another location·View the Georgia hotels & lodging overview
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