Spalding County, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of gross rent per occupancy (§ 6-1175)
- Covers
- Hotels, motels, inns, lodges, tourist cabins
- Effective date
- July 1, 2016 (§ 6-1176)
- Exempt
- Permanent residents of 90+ consecutive days (§ 6-1178)
- Filing deadline
- 20th of month following collection (§ 6-1182)
Summary
Hotels, motels, inns, lodges and tourist cabins operating in unincorporated Spalding County must collect an 8 percent excise tax on gross rent from every guest room occupancy, set by Code § 6-1175 under the county's Excise Tax on Rooms, Lodgings, and Accommodations article, enacted under O.C.G.A. § 48-13-51(b) effective July 1, 2016.
The purpose of this article is to enact an excise tax upon the furnishing for value to the public of any room or rooms, lodgings or accommodations furnished by any person or legal entity licensed by or required to pay business or occupational taxes to, Spalding County for operating within the special district a hotel, motel, inn, lodge, tourist camp, tourist cabin, rental cabin or any other place in which rooms, lodgings, or accommodations are regularly furnished for value. ... There is hereby set and levied on the occupant of a guest room of any hotel/motel/cabin/residence/lodge located within the special district a tax in the amount of eight (8) percent of the gross rent for such occupancy.
Full Breakdown
Section 6-1173 states the article's purpose: taxing the furnishing for value of rooms, lodgings or accommodations by any hotel, motel, inn, lodge, tourist camp, tourist cabin, rental cabin or similar place operating within the special district. Section 6-1175 sets the levy at 8 percent of the gross rent charged for each occupancy. The tax applies to every guest room stay until an occupant becomes a 'permanent resident' after 90 consecutive days, exempt under § 6-1178. Other exemptions under § 6-1177 cover jail or detention housing, hospital treatment facilities, free meeting rooms, disaster-displaced occupants, and Georgia state or local government employees traveling on official business who pay with a government card.
The hotel operator must collect the tax from occupants (§ 6-1179), register the business with the Department of Community Development (§ 6-1180), and file a monthly return by the 20th of the following month reporting gross rent, exempt rent and tax collected (§ 6-1182). Collected funds move to the county general fund by the 25th of the month for tourism, convention and trade-show promotion (§ 6-1183), and an on-time operator keeps a 3 percent collection fee (§ 6-1184).
Violations & Fines
An operator who files or pays late owes a 50 percent penalty plus 10 percent annual interest and forfeits the 3 percent collection fee otherwise allowed, under § 6-1185. Unfiled returns let the county estimate the gross rentals owed and add a further 5 percent penalty per 30 days delinquent, capped at 25 percent. Any violation of the article, on conviction, is punishable by fine or imprisonment under § 6-1187(4) and Code § 1-1007.
Frequently Asked Questions
How much is hotel occupancy tax in Spalding County?
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What happens if a hotel fails to remit the tax on time?
Sources & Official References
Other rules in Spalding County
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