Macon-Bibb County, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of the room charge (§ 26-84(a))
- Effective date
- July 1, 2019
- Exempt guests
- 30+ consecutive-day permanent residents (§ 26-86)
- Return/payment due
- 20th of following month (§ 26-88(a))
- Late penalty
- 5% or $5, capped at 25%/$25 (§ 26-91(a))
- Fraud penalty
- 50% of tax due (§ 26-91(c))
Summary
Macon-Bibb County levies an 8 percent excise tax on the rent charged by hotels, motels, inns, lodges, tourist camps, tourist cabins, campgrounds and similar overnight-accommodation businesses. Operators collect it from guests and remit it monthly to the Tax Commissioner; guests staying 30 or more consecutive days count as permanent residents and are exempt.
(a)There is hereby levied and there shall be paid a tax of eight percent of the charge for the furnishing for value or rent to the public of any room or rooms, lodgings, or accommodations furnished by any person or legal entity licensed by, or required to pay business or occupation taxes to, the municipality for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place in which rooms, lodgings, or accommodations are regularly or periodically furnished for value. The tax imposed by this section shall be paid upon any occupancy on and after July 1, 2019, although such occupancy is had pursuant to a contract, lease or other arrangement made prior to such date.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Comprehensive Land Development Resolution: Supplement 4 | Code of Ordinances: Supplement 20).
Full Breakdown
Sec. 26-84(a), Article III's Hotel and Motel Excise Tax, levies "a tax of eight percent of the charge for the furnishing for value or rent to the public of any room or rooms, lodgings, or accommodations," covering hotels, motels, inns, lodges, tourist camps, tourist cabins, campgrounds and comparable businesses licensed by or paying occupation tax to Macon-Bibb County, effective for occupancies on and after July 1, 2019, even under contracts signed earlier. Sec. 26-85 requires every operator maintaining a hotel and renting guest rooms in the county to collect the tax from the occupant.
Sec. 26-86 exempts occupancy by a "permanent resident," defined in Sec. 26-81 as an occupant who has, or will have, occupied a guest room for at least the 30 consecutive days immediately preceding the date in question. Sec. 26-87 requires operators to register with the Tax Commissioner before doing business and obtain a certificate of authority. Sec. 26-88 sets returns and payment due on the 20th of the month following each monthly period, reporting gross rent, permanent-resident rent, and taxable rent, with operators keeping a percentage as a collection fee under Sec.
26-88(c). and named local attractions like the Cherry Blossom Festival, Douglass Theatre, Georgia Sports Hall of Fame and Tobesofkee Recreation Area under the distribution formula in Sec. § 48-13-51.
Violations & Fines
An operator who misses a return or pays short owes a penalty of 5 percent or $5, whichever is greater, for each 30-day period the amount stays unpaid, capped at 25 percent or $25 in the aggregate under Sec. 26-91(a). A false or fraudulent return filed with willful intent to defraud the county draws a 50 percent penalty under Sec. 26-91(c), on top of 1 percent monthly interest on any deficiency and a tax lien the Tax Commissioner can enforce like an ad valorem tax execution.
Frequently Asked Questions
What's the hotel tax rate in Macon-Bibb County?
Do long-term guests pay the hotel tax?
What happens if a hotel operator pays the tax late?
Sources & Official References
Other rules in Macon-Bibb County
Compare Macon-Bibb 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.