Fayette County, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of rent (§ 22-71)
- Effective date
- June 1, 2014
- Who owes it
- The occupant, per § 22-72
- Return due
- 20th of the month, to finance director (§ 22-77)
- Late penalty
- 3% or $3 per 30 days, capped 25% (§ 22-82)
Summary
Every stay at a tourist accommodation in unincorporated Fayette County is taxed at three percent of the rent charged, under Code of Fayette County, Georgia Sec. 22-71. The occupant owes the tax, operators collect and remit it monthly to the finance department, and the county must spend the proceeds as O.C.G.A. § 48-13-51(a)(2) directs.
There is hereby levied and assessed, and there shall be paid, a tax of three percent of the rent for every occupancy of a tourist accommodation in which rooms, lodgings, or accommodations are furnished for value in the unincorporated area of Fayette County. The tax imposed by this article shall be paid upon any occupancy on and after June 1, 2014, although such occupancy is had pursuant to a contract, lease or other arrangement made prior to such date. Where rent is paid, or charged or billed, or falls due on either a weekly, monthly or other less than 30 day basis, the rent so paid, charged, billed or falling due shall be subject to the tax herein imposed to the extent that it covers any portion of the period from June 1, 2014, and any monthly period thereafter. The proceeds of the lodging tax will be used in accordance with O.C.G.A. § 48-13-51 (a)(2).
Full Breakdown
Sec. 22-71 levies a three percent tax on the rent charged for every occupancy of a 'tourist accommodation,' defined in Sec. 22-70 as any property, facility, or structure providing accommodations for value to the public for not more than 30 consecutive days, in the unincorporated area of Fayette County. The tax has applied to every occupancy since June 1, 2014, even to stays booked under a contract or lease signed before that date, and it reaches rent that is paid weekly, monthly, or on any other less-than-30-day basis.
Sec. 22-72 makes the occupant, not the operator, primarily liable for the tax, though that liability is extinguished once an operator gives the occupant a receipt for it. Operators register with the finance director under Sec. 22-76 and must file a monthly return with payment by the 20th day of the month following the taxed period under Sec. 22-77, remitted to the finance department at 140 W. Stonewall Ave, Suite 101, Fayetteville. Sec. 22-75 exempts stays beyond the first 30 continuous days, government officials or employees traveling on official business, and people displaced from their home by fire or other casualty. Sec. 22-74 bars an operator from advertising that it will absorb the tax or refund it if added, and Sec. § 48-13-52 authorizes.
Violations & Fines
Missing a return or underpaying the three percent tax draws a penalty under Sec. 22-82 of three percent or $3, whichever is greater, per each 30-day period the failure continues, capped at 25 percent or $25 total, plus one percent monthly interest on the unpaid amount under Sec. 22-80(b). A deficiency caused by fraud or intent to evade adds a further 50 percent penalty under Sec. 22-80(d), and advertising that the tax will be absorbed or refunded is separately unlawful under Sec. 22-74.
Frequently Asked Questions
What is Fayette County's hotel/motel tax rate?
Who actually owes the hotel tax, the guest or the operator?
Are any stays exempt from the hotel tax?
Sources & Official References
Other rules in Fayette County
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