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

The county's hotel-motel excise tax, authorized since 1990 under Article V of Chapter 90, applies to any person or entity licensed by or required to pay business taxes to the county for operating a hotel, motel, inn, lodge, tourist camp, or similar accommodation (Sec. 90-91). The rate is six percent of gross receipts from furnishing rooms, lodgings, or accommodations for value (Sec. 90-93). Exempted are stays exceeding ten consecutive days, use as meeting rooms, and government officials or employees traveling on official business (Sec. 90-91).

Proceeds above a three-percent baseline rate must fund tourism promotion, conventions, and trade shows, or support a state-authority convention facility, and at least 16⅔ percent of total collections at the six-percent rate must go toward promoting tourism, conventions, and trade shows, spent only through contracts with the state, a convention and visitors bureau, or a qualifying nonprofit (Sec. 90-94). Separately, Article IV of Chapter 22 (Sec. 22-70 through 22-79) requires anyone renting a dwelling unit for 29 consecutive days or less to first obtain an annual short-term rental license from the Community Development Department, with a $200 nonrefundable application fee, occupancy capped at two adults per bedroom, and a fire marshal life-safety inspection required once every five years (Secs. 22-74, 22-75, 22-77). Sec. § 48-13-51(a)(5) and (b)(7)(a), closing any question about whether the six percent levy reaches short-term hosts as well as hotels.