Marietta, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of room rent
- Due date
- 20th of following month
- Collection fee
- 3% of tax or $25, less
- Late penalty
- 10% plus 1%/month interest
- Exemption
- stays over 30 consecutive days
- Enforcing office
- City Manager's office
Summary
Marietta charges an 8 percent occupancy tax on every hotel, motel, inn, lodge or tourist-cabin room rented in the city, collected by the operator and remitted monthly to the city manager. Stays exceeding 30 consecutive days are exempt after the first 30 days, and government travelers on official business pay nothing. Operators must register before renting rooms.
There shall be paid a tax of eight percent of the rent for every occupancy of a guest room in a hotel in the city. The tax imposed by this article shall be paid upon any occupancy on and after the effective date of this article, although such occupancy is had pursuant to a contract, lease or other arrangement made prior to such date. ... Upon the fees or charges for any rooms, lodgings or accommodations furnished for a period of more than 30 consecutive days, however said tax shall apply to the first 30 days of continuous occupancy, or for use for meeting rooms
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 56).
Full Breakdown
Marietta Code of Ordinances Chapter 8-32 defines 'hotel' broadly, covering any structure whose owner or operator is licensed or required to pay business taxes to the city for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, or any other place where rooms are regularly furnished for value under Section 8-32-010. The tax itself, set at eight percent of rent under Section 8-32-020, applies to every occupancy on or after the ordinance's effective date, even under contracts signed earlier. Operators collect the tax from occupants under Section 8-32-030 and must register with the city manager under Section 8-32-050 before engaging in business, receiving a certificate of authority once registered.
00, whichever is less. Three exemptions apply under Section 8-32-040: stays beyond the first 30 consecutive days (the tax still applies to those first 30 days), rooms booked by Georgia state or local government employees traveling on official business, and rooms furnished to someone displaced by fire or other casualty destroying their home. Late or deficient payments draw a ten percent penalty plus one percent monthly interest under Section 8-32-060(D), and the city manager can issue a deficiency determination within three years under Section 8-32-070. § 48-13-51 directs and is subject to audit under that state statute, per Section 8-32-120.
Violations & Fines
Any operator who fails to register, collect, remit, or file a truthful return, or who files a false or fraudulent return, is guilty of an offense under Section 8-32-100 and is punished under Marietta Code Section 11-4-080. Each day a violation continues counts as a separate offense. The city manager may also sue in a court of competent jurisdiction within three years of delinquency to collect unpaid tax, penalties, interest, attorney fees and court costs under Section 8-32-110.
Frequently Asked Questions
Does Marietta's hotel tax apply to Airbnb-style rentals?
How much is the tax and who pays it?
Is a long-term guest exempt?
What happens if an operator doesn't pay on time?
Sources & Official References
Other rules in Marietta
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Transient Occupancy Tax in Nearby Cities
How other cities in Cobb County handle transient occupancy tax.