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

Section 94-26 imposes the tax at eight percent of the charge for furnishing any room, lodging or accommodation for value, tracking the authority granted by O.C.G.A. § 48-13-51. Section 94-23 defines "hotel" broadly, covering hotels, motels, inns, lodges, tourist camps, tourist cabins, campgrounds and short-term rentals, so the tax reaches Airbnb-style bookings, not just traditional lodging. Under section 94-27, the occupant owes the tax and pays it to the operator or marketplace facilitator collecting the rent, and section 94-31 requires every operator or marketplace facilitator to register with the county's licensing and revenue manager before doing business and to display the resulting certificate of authority where guests can see it.

Operators remit monthly: section 94-32 sets returns and payment due on the twentieth day of the month following each monthly period, and rewards timely filers with a three percent collection fee deducted from the amount remitted, but only if the payment is not delinquent. Section 94-30 exempts charges for rooms furnished free of charge, government officials or employees traveling on official business, guests displaced by a fire or casualty, and any charges for continuous occupancy beyond the first 30 days. Section 94-25 restricts how the county can spend the proceeds: they must benefit county citizens, are tracked in a separate account by the director of financial services, and can only be disbursed on a vote of the board of commissioners.