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

§ 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. § 48-13-51(a)(3).