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

Walker County's Board of Commissioners adopted the tax in Ord. No. O-03-19 (March 28, 2019), titled the Hotel-Motel Tax Ordinance of 2019 (Walker County Code § 30-25). Section 30-26 states its purpose: funding the promotion of tourism, conventions, and trade shows in Walker County, and it invokes the authority of SB480 (2018 Regular Session) under O.C.G.A. § 48-13-51(b). Section 30-27 defines a 'guest room' as an accommodation occupied for transient use of not more than 30 continuous days, and a 'hotel' broadly as any hotel, motel, inn, lodge, tourist camp, tourist cabin, or campground that regularly furnishes rooms for value.

Section 30-28 sets the rate: 8 percent of the gross rent charged to the occupant of a guest room in any hotel, motel, cabin, residence, short-term rental, or lodge located within the special tax district. Section 30-29 carves out four exemptions: rooms provided to people displaced by fire or casualty, meeting rooms or accommodations furnished without charge, rooms billed to a Georgia state or local government official traveling on official business, and charges for occupancy beyond the first 30 consecutive days. Section 30-30 directs at least 50 percent of the revenue collected above the 5 percent baseline rate to a destination marketing organization for tourism promotion, with the remainder going to tourism product development such as trails, sports facilities, and visitor centers.

The County Clerk and the county's Finance Director administer the tax, and a Tax Administrator appointed by the Governing Authority collects, administers, and reports it annually.