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

Adopted under O.C.G.A. § 48-13-51, the county's lodging tax ordinance in Chapter 58, Article III, levies a 5 percent excise tax on the rent paid for every occupancy of a guestroom in a hotel or motel in unincorporated Houston County, effective for occupancies on or after July 1, 2025, even where the rental contract predates that date. Section 58-93 defines 'hotel' expansively to include lodging houses, rooming houses, motor hotels, inns, tourist cabins, campgrounds, and extended-stay facilities, and it expressly folds in any residence rented under Chapter 19's short-term rental article, meaning STR hosts owe the same 5 percent tax as brick-and-mortar hotels.

Section 58-99 requires every operator to collect that 5 percent directly from the occupant and remit it to the finance director. Section 58-100 exempts stays paid for by displaced fire or casualty victims, free meeting-room use, official Georgia state or local government travel paid by government card, and any continuous stay beyond the first 30 days. Section 58-101 requires every operator to register with the finance director before doing business, though failure to register does not excuse the duty to collect and remit the tax. Revenue collected funds tourism, convention, and trade-show promotion under Section 58-97, consistent with O.C.G.A. § 48-13-51(a)(3).