Roswell, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of rent
- Effective date
- July 1, 2019
- Due date
- 20th day after month
- Exemption
- Stays of 30+ days
Summary
Roswell, Georgia (Fulton County) levies an 8% excise tax on every hotel or motel guest-room occupancy under its Hotel Motel Tax ordinance, collected monthly by lodging providers and remitted to the city.
Commencing on the first day of July 2019, there shall be paid for every occupancy of a guest room in a hotel in the city a tax at the rate of eight (8) percent of the amount of rent unless an exemption is provided under section 10.2.4.
(Ord. No. 2019-05-21, § 1, Amended 05/28/2019; 2016-07-11, § 1, Amended 07/11/2016)
Note— Section 4 of Ord. No. 2019-05-21 provides that this ordinance shall become effective on the first day of the second month following its adoption. At such time this ordinance becomes effective, the excise tax previously levied in the City of Roswell under O.C.G.A. § 48-13-51(a)(4) shall cease; provided, however, taxes collected and any liabilities or debts otherwise incurred prior to said date shall be paid in the manner provided by law and continue to be due and owing until the duty to pay, collect and remit the tax has been fully satisfied.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 17 | Unified Development Code: Supplement 5).
Full Breakdown
Roswell's Hotel Motel Tax article (Art. 10.2) taxes every occupancy of a guest room in a hotel at 8% of rent, covering hotels, motels, extended-stay and bachelor hotels, campgrounds, time-shares, and apartment communities renting to transient occupants. Lodging providers collect the tax and remit it monthly, with returns due the 20th day after each month closes. Occupants who stay 30 or more consecutive days qualify as permanent residents and are exempt. The tax is authorized under O.C.G.A. § 48-13-50 et seq.
Violations & Fines
Lodging providers who fail to collect, report, or remit the 8% tax by the due date are subject to delinquency penalties and interest under the Hotel Motel Tax article's enforcement provisions.
Frequently Asked Questions
What is Roswell's hotel tax rate?
Are long-term stays exempt?
Sources & Official References
Other rules in Roswell
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Transient Occupancy Tax in Nearby Cities
How other cities in Fulton County handle transient occupancy tax.