Fulton County, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5% of room rent
- Rate effective
- since June 1, 1990
- Return due
- 20th of following month
- Administered by
- County Director of Finance
Summary
Fulton County charges a 5% occupancy tax on hotel and motel room rent countywide. Operators collect it from guests and remit monthly to the county's Director of Finance under Code § 74-182.
There shall be paid a tax of three percent of the rent for every occupancy of a guestroom in a hotel in Fulton County... From and after June 1, 1990, the tax payable under this section shall be five percent; and an amount equal to the amount by which the total tax is collected exceeds the taxes which would be collected at a rate of three percent shall be expended for one or more of the purposes set forth in subsections (b)(1)—(5) of this section.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 57).
Full Breakdown
Since June 1, 1990, Fulton County Code § 74-182(c) sets the hotel/motel occupancy tax at five percent of rent for every guestroom occupancy, up from the original three percent rate imposed in 1975. Section 74-181 defines 'hotel' broadly to include lodging houses, rooming houses, motels, inns and private clubs with guestrooms, so most paid overnight lodging in the county is covered. Operators must register with the Director of Finance, collect the tax from occupants, and file monthly returns with the Tax Commissioner by the 20th of the following month.
Violations & Fines
Late or unpaid tax draws a 10% penalty plus interest under § 74-191; deficiencies from negligence add 15%, and fraud or intent to evade adds 25% under § 74-189.
Frequently Asked Questions
Does the Fulton County hotel tax apply inside Atlanta?
Who is exempt from the tax?
Sources & Official References
Other rules in Fulton County
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