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

Sec. 86-92 imposes a flat five percent tax on the rent charged for every occupancy of a guestroom in a hotel in the county, and Sec. 86-93 makes every occupant of that guestroom personally liable for the tax until it is paid, though a receipt from the operator collecting it relieves the occupant of further liability. Sec. 86-94 requires the operator to collect the tax at the time it collects rent and to give the occupant a receipt on demand; the finance director may set rules and schedules for collection.

Sec. 86-98(a) sets the tax due and payable at the time of occupancy, with the operator remitting collected amounts to the finance director quarterly, by the last day of April, July, October and January for the preceding quarter, and Sec. 86-98(b) requires a return for that quarter filed by the same deadline. An operator who remits on time keeps a three percent collection fee under Sec. 86-98(e). Late or deficient payments draw one percent monthly interest under Sec. 86-99(b), plus a 15 percent penalty for negligence or disregard of the article under Sec.

86-99(d), or a 25 percent penalty where the deficiency stems from fraud or intent to evade under Sec. 86-99(e). Sec. 86-105 makes a false or fraudulent return, or a failure to register, file or furnish required data, a misdemeanor. Sec. 6)(A) directs.