Smyrna, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Rate
- Eight percent of rent per guestroom occupancy
- Code section
- Smyrna Code § 94-52
- Authority share
- Five percent of the eight percent
- Combined cap
- 13 percent, excluding sales tax for educational purposes
- Exempt
- Permanent residents and officials on official business
- Return due
- Monthly, on or before the 20th day
- Deficiency interest
- Three-fourths of one percent per month
Summary
In the City of Smyrna, Georgia, Sec. 94-52 imposes a tax of eight percent of the rent for every occupancy of a guestroom in a hotel in the city. Five percent of that eight percent is paid to the Cobb-Marietta Coliseum and Exhibit Hall Authority. Operators collect the tax and file monthly returns with the city clerk.
(a)There shall be paid a tax of eight percent of the rent for every occupancy of a guestroom in a hotel in the city.(b)Five percent of the eight percent of the excise tax shall be paid the Cobb-Marietta Coliseum and Exhibit Hall Authority for the following purposes:(1)At least 62½ percent of the total excise tax shall be expended for the purpose of:a.Promoting tourism, conventions, and trade shows. ... The aggregate amount of all excise taxes imposed under this paragraph and all sales and use taxes, and other taxes imposed by the county, or the city or both on the value of rooms, lodgings and accommodations shall not exceed 13 percent provided, however, that any sales tax for educational purposes which is imposed pursuant to article VIII, section VI, paragraph IV of the state constitution shall not be included in calculating such limitation.
Full Breakdown
Article III of Chapter 94, Taxation, covers rooms, lodgings and accommodations. Section 94-52(a) sets the rate at eight percent of the rent for every occupancy of a guestroom in a hotel in the city. Section 94-53 puts the collection duty on the operator, who collects the eight percent from the occupant. Section 94-51 defines hotel broadly: any structure or portion of a structure containing guestrooms occupied by guests, whether rent is paid in money, goods, labor or otherwise, including motels, inns and roominghouses.
Under Sec. 94-52(b), five percent of the eight percent is paid to the Cobb-Marietta Coliseum and Exhibit Hall Authority. At least 62½ percent of the total excise tax must be expended on promoting tourism, conventions and trade shows, on funding facilities, or on a combination, and at least 50 percent must fund facilities such as a coliseum, exhibit hall or conference center. Subsection (c) caps the combined excise, sales and use and other taxes imposed by the county or the city on rooms, lodgings and accommodations at 13 percent, leaving out sales tax for educational purposes, and sets a termination date of December 31, 2053, subject to a bond-protection proviso. The history note lists Ord. No. 2025-005, 5-19-25.
Operators register with the city clerk (Sec. 94-55), receive a certificate of authority without charge, and need a separate registration for each place of business. Payment and the return are due monthly on or before the 20th day of the month after each monthly period (Sec. 94-56), and an operator paying on time keeps a three percent collection deduction. Permanent residents, meaning occupants with at least 30 consecutive days of occupancy, and state or local government officials or employees traveling on official business are exempt (Sec. 94-54).
For short-term rentals, Sec. 22-350 says short-term rental unit owners are subject to all applicable state and city taxes, including excise taxes, taxes on rooms, lodgings and accommodations and hotel/motel tax requirements.
Violations & Fines
Sec. 94-61 makes any violation of the article an offense punished under Sec. 1-8, and each day a violation is committed, continued or permitted is a separate offense. Failing to register, failing to file a required return, refusing to furnish data the city clerk requires or filing a false or fraudulent return is an offense. Deficiency determinations carry interest at three-fourths of one percent per month, and the city clerk can sue within three years after a tax becomes due.
Frequently Asked Questions
What is the hotel tax rate in Smyrna, Georgia?
Do short-term rental hosts in Smyrna owe the hotel tax?
Who is exempt from the Smyrna lodging tax?
When are hotel tax returns due in Smyrna?
Sources & Official References
Other rules in Smyrna
Compare Smyrna to another location·View the Georgia hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Transient Occupancy Tax in Nearby Cities
How other cities in Cobb County handle transient occupancy tax.