South Fulton, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of guestroom rent
- Collection allowance
- 3% if paid on time
- Late penalty
- 10% plus 1%/month interest
- Registration
- Required at city hall before collecting rent
- Violation
- Misdemeanor under Sec. 2-3006
- Exemptions
- Permanent residents, GA officials, disaster victims
Summary
South Fulton levies an 8 percent excise tax on the rent charged for every hotel guestroom occupancy under Sec. 2-3002, authorized by O.C.G.A. § 48-13-51. Operators must register with the city and display a certificate of authority. Timely-paying operators keep a 3 percent collection allowance, while late payment triggers a 10 percent penalty plus 1 percent monthly interest.
(a)Pursuant to O.C.G.A. § 48-13-51, there is imposed, assessed, and levied, and there is paid an excise tax of eight percent of the rent for every occupancy of a guestroom in a hotel in the city.(b)The tax imposed by this chapter shall not apply to charges or transactions excluded or exempted from the tax by state law.(c)Operators collecting the hotel-motel tax imposed by this chapter shall be allowed a reimbursement, in the form of a deduction, for collecting, submitting, reporting, and paying the amount due. The rate of the deduction shall be three percent of the amount due, but only if the amount due is not delinquent at the time of payment.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 13 Update 1).
Full Breakdown
Every operator of a hotel, motel, inn, rooming house, or similar guestroom-for-value establishment in South Fulton must collect an 8 percent excise tax on rent under Sec. § 48-13-51. The code's definition of "hotel" sweeps broadly: any structure or portion of a structure containing guestrooms regularly furnished for value to the public, including rooming houses, motor hotels, cabins, and private clubs. Before collecting rent, an operator must register at city hall on a city-supplied form under Sec. 2-3003(a); the city then issues, free of charge, a certificate of authority that must be displayed prominently so occupants can see it.
Certificates are non-assignable and must be returned to the city manager when a business closes, sells, or transfers. Operators who submit and pay on time keep a 3 percent collection allowance under Sec. 2-3002(c), but the reimbursement is forfeited if the payment is delinquent. The finance director acts as city tax collector and enforces the chapter under Sec. 2-3005, with authority to audit records, issue deficiency determinations, and add a 15 percent penalty for negligent underpayment or 25 percent for fraud. A straightforward late payment draws a 10 percent penalty plus 1 percent interest per month under Sec.
2-3004, and any operator who violates the chapter is guilty of a misdemeanor under Sec. 2-3006. Four categories are exempt from the tax under Sec. 2-3007: permanent residents, Georgia government officials or employees traveling on official business, guests displaced by a fire or other casualty, and anyone using a meeting room or accommodation provided without charge.
Violations & Fines
Failing to register or collect the tax is a misdemeanor under Sec. 2-3006. Late payment adds a 10 percent penalty plus 1 percent monthly interest (Sec. 2-3004); a deficiency traced to negligence draws a further 15 percent penalty, and one traced to fraud or intent to evade the tax draws 25 percent (Sec. 2-3005(f)(3)). The city tax collector may audit an operator's books, records, and financial reports to verify returns.
Frequently Asked Questions
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Sources & Official References
Other rules in South Fulton
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