Floyd County, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 6 percent of rent per occupancy
- Effective
- All occupancies since July 1, 1995
- Return deadline
- 20th of month following each monthly period
- Administered by
- Clerk of the Board of Commissioners
- Exempt
- Permanent residents, official government travel
Summary
Unincorporated Floyd County collects a 6 percent excise tax on the rent for every occupancy of a guest room in a hotel or motel under Floyd County Code § 2-9-75. The tax has applied to every occupancy since July 1, 1995, and operators must collect it directly from guests and remit it to the county clerk.
There is hereby imposed and there shall be paid a tax of six (6) percent of the rent for every occupancy of a guest room in a hotel or motel in the county. The tax shall be paid upon any occupancy on and after July 1, 1995, although such occupancy is had pursuant to a contract, lease or other arrangement made prior to such date. The additional one (1) percent sales tax shall be used for the marketing and promotion of the forum. ... Any person violating any of the provisions of this article or rules and regulations promulgated pursuant hereto, shall be deemed guilty of an offense and upon conviction thereof shall be punished as provided in section 2-1-8. Each such person shall be guilty of a separate offense for each day during any portion of which any violation of any provision of this article is committed, continued or permitted by such person and shall be punished accordingly.
Full Breakdown
The Board of Commissioners imposes the tax under Article IV of Chapter 2-9 (Finance; Taxation). Every operator maintaining a place of business in the county must collect the 6 percent tax on rent under § 2-9-76, register with the clerk of the board of commissioners before opening under § 2-9-78, and file a monthly return by the twentieth day of the month following each monthly period under § 2-9-79. Operators who collect and remit on time may deduct a collection fee at the same rate allowed under the state sales tax act.
The clerk administers the tax under § 2-9-71, examining operator records and auditing returns; the clerk may issue a deficiency determination bearing interest at three-fourths of one percent per month if a return looks understated, or estimate liability entirely if no return is filed. Two exemptions apply under § 2-9-77: permanent residents (occupants who have stayed more than 30 consecutive days) and state or local government officials traveling on official business. § 15-10-63.
Violations & Fines
Violating the tax article, including failing to register, failing to file a return, or filing a false or fraudulent return, is an offense punished as provided in § 2-1-8, with each day of continued violation treated as a separate offense under § 2-9-73. A deficiency notice must be mailed within three years of the due date or the return's filing date, whichever is later.
Frequently Asked Questions
What is the hotel-motel tax rate in unincorporated Floyd County?
Who has to register and collect the Floyd County hotel tax?
Is anyone exempt from the Floyd County hotel-motel tax?
Sources & Official References
Other rules in Floyd County
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