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

Troup County Code § 50-58 imposes the tax under O.C.G.A. § 48-13-50 et seq. on any person or entity licensed by, or required to pay business or occupation taxes to, the county for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, or other place where rooms or accommodations are regularly furnished for value, effective and implemented January 1, 2011 per Res. No. 2011-05. Two exceptions are written directly into the ordinance: charges for rooms furnished for more than ten consecutive days are not taxed, and rooms used as meeting rooms or by state or local government officials and employees traveling on official business are also excluded.

Operators owing the tax must file quarterly returns to the county business office showing taxes collected, the deductions allowed under O.C.G.A. § 48-13-52, and the net tax due, accompanied by a check for that amount, on forms the county business office provides and by the dates those forms specify. Proceeds are spent as O.C.G.A. § 48-13-50 et seq. directs, which for a county without its own convention/visitors bureau typically channels the collections toward tourism promotion consistent with the state statute's earmarking rules. Because the tax rides on the county's occupation-tax licensing framework, a short-term rental or lodging operator must already hold or be applying for a county business registration under chapter 50, article II before the hotel-motel tax applies to it.