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

Sec. § 48-13-51(a)(3), levies and assesses a tax of five percent of the rent for every occupancy of a guestroom in a hotel and short-term rental, effective for occupancies on and after September 1, 2010, even where the underlying contract or lease predates that date. Sec. 34-141 defines a taxable hotel broadly to include lodging houses, rooming houses, motels, inns, and short-term vacation rentals. Operators must register with the finance department, collect the tax from occupants, and file a monthly return with the remittance by the 20th day of the month following each monthly period under Sec.

34-152. A specific 15 percent penalty applies for failing to pay on time, plus interest of 1 percent per month until paid, though operators are allowed to deduct a collection fee at the rate set for the state sales and use tax. Sec. 34-150 exempts stays by traveling state or local government officials on official business, free meeting rooms, rooms furnished after a fire or other casualty destroys the guest's home, and any stay after the first 30 consecutive days of continuous occupancy. § 48-13-3 and Sec. 34-145(a) to uses benefiting county citizens, with the finance department keeping a separate accounting of the funds.