Hall County, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of room rent
- Applies to
- First 30 days of stay only
- Registration
- Business license director, within 30 days
- Payment due
- 20th of each month
- Record retention
- 3 years
- Violation
- Misdemeanor under § 3.40.150
Summary
Unincorporated Hall County levies an 8 percent excise tax on the rent charged for every guest room in a hotel, motel, inn, tourist camp, campground, or similar lodging under Code of Ordinances § 3.40.020. The tax runs only through the first 30 consecutive days of a stay; longer occupancies become exempt once the guest qualifies as a permanent resident.
There is set and levied on each occupant of a guest room of any hotel located within unincorporated Hall County, a tax in the amount of eight percent of the rent for such occupancy. The tax authorized by this section shall apply to the fees or charges for any rooms, lodgings, or accommodations during the first 30 days of continuous occupancy and shall not apply to charges imposed for any continuous occupancy thereafter.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 80).
Full Breakdown
020 sets the rate: 8 percent of the rent collected from each occupant of a guest room in any hotel located within unincorporated Hall County, applied only to the first 30 days of continuous occupancy and not to charges for occupancy beyond that point. 1305, so short-term rental hosts fall within the tax's reach. 050(B) also exempts guests displaced by a fire or other casualty. 070 at no charge. 110. 090 at the same rate allowed for state sales tax deductions. 145. The tax has been in effect since March 25, 1985.
Violations & Fines
Failing to register, collect, or remit the tax is a misdemeanor under § 3.40.150, tried in the Magistrate or State Court of Hall County and punished per § 1.50.020. If an operator does not file a return, the business license director estimates the tax owed and issues a notice of determination under § 3.40.100, with unpaid amounts accruing interest at three-fourths of one percent per month. The county attorney may sue for collection within three years, adding interest, court costs, filing fees, and attorney's fees under § 3.40.130, and a buyer of a hotel business who fails to withhold the amount due from the purchase price becomes personally liable for it under § 3.40.140.
Frequently Asked Questions
Does the occupancy tax apply to a month-long stay?
Are short-term vacation rentals covered by this tax?
Does this tax apply inside Gainesville or Flowery Branch?
What happens if a hotel operator never files a return?
Sources & Official References
Other rules in Hall County
Compare Hall County to another location·View the Georgia hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.