Chatham County, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 6% of taxable lodging charges, § 16-402
- Exemption
- Stays over 30 consecutive days, § 16-401
- Return due
- 20th of each month, § 16-403
- Collection fee
- 3% kept by innkeeper if on time
- Late penalty
- 5%/$5 per 30 days, capped 25%, § 16-406
Summary
Unincorporated Chatham County levies a 6% excise tax on hotel, motel and short-term rental charges under Sec. 16-402. Stays booked for more than 30 consecutive days, meeting-room charges, and rooms used by traveling Georgia government employees are exempt from the tax under Sec. 16-401.
The Hotel/Motel tax rate shall be 6% of taxable charges to the public for lodging accommodations within unincorporated Chatham County.
Full Breakdown
Sec. 2), reaching any innkeeper who furnishes rooms, lodgings or accommodations for value in unincorporated Chatham County, defined broadly enough to include hotels, motels, inns, tourist camps, and short-term rentals, plus any marketplace facilitator that books those stays on an owner's behalf. Sec. 16-402 sets the rate at 6% of taxable charges to the public for lodging within the unincorporated county. Sec. 16-403 requires each innkeeper collecting the tax to file a return with the Chatham County Finance Department by the 20th of the following month, showing total room charges and the tax due.
Sec. 16-404 lets the innkeeper keep a 3% collection fee as a deduction when remitting on time and with no other delinquent county fees on the property. Since July 1, 2021, Sec. 16-405 shifts the collection and remittance duty for stays booked through a marketplace facilitator onto that marketplace under HB317, with the tax going straight to the Chatham County Finance Department. Sec. § 48-13-58: 5% or $5, whichever is greater, for each 30-day period a return or payment is late, capped at 25% or $25 in the aggregate, and 50% of the tax due for a false or fraudulent return.
Violations & Fines
Failing to collect, report or remit the 6% tax under Sec. 16-402 triggers the penalties in Sec. 16-406: 5% of the tax or $5, whichever is greater, for each 30 days the return or payment is late, up to 25% or $25 total, plus interest at the federal prime rate plus 3%. A willfully false or fraudulent return draws a 50% penalty.
Frequently Asked Questions
What is the hotel/motel tax rate in unincorporated Chatham County?
Is a month-long stay taxed?
Who has to file the tax return, the property owner or the booking platform?
Sources & Official References
Other rules in Chatham County
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