Stonecrest, GA Hotels & Lodging: Transient Occupancy Tax (2026)

Article VIII of chapter 24 ("Hotel-Motel Tax"), Section B, imposes an excise tax of eight percent of lodging charges actually collected on any person or entity licensed by, or required to pay a business or occupation tax to, the City of Stonecrest for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place regularly furnishing rooms, lodging or accommodations for value. The tax became effective the first day of the second month after the enacting ordinance passed. Section C directs at least 50 percent of the amount collected above the equivalent of a five percent rate to tourism, convention and trade-show promotion through a Destination Marketing Organization, with the remainder available for tourism product development such as visitor centers, trails and sports facilities.

Section D makes the tax a debt the guest owes the operator, who remits it to the City; Section E exempts fire/casualty displacement stays, meeting-room-only charges, and stays over 30 continuous days, plus stays by traveling Georgia state or local officials. Section F requires every operator to register with the City Manager within 30 days of the tax becoming effective, and registration timing never excuses tax already owed. Returns and payment are due to the Finance Director by the 20th of the month following each monthly period (Section G), and Section K makes reporting, filing or payment violations, including false or fraudulent returns, a separate municipal-court offense for each day the violation continues, on top of the state-law penalties at O.C.G.A. §§ 48-13-58.1 through 48-13-63.