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

Chapter 10's hotel-motel tax article imposes the tax and spells out how operators handle it. Sec. A. Sec. 48-13-51(a)(4) directs. Sec. 10-29 requires every hotel operator to register with the city clerk within thirty days of starting business, after which the clerk issues a certificate of authority at no charge. Returns and payment are due monthly: Sec. 10-30 sets the deadline as the twentieth day of the month following each monthly period, with the tax becoming delinquent the day after. An operator who remitted more than $2,500 in any three consecutive months of the prior fiscal year must file an estimated return and prepay at least fifty percent of the estimated liability by the twentieth of the same month.

Operators who collect and remit on time keep a three percent collection fee as compensation under Sec. 10-30(h). The definitions in the article sweep broadly: "hotel" covers motels, motor hotels, tourist cabins, extended-stay apartment communities and time-share or condominium units rented to paying guests, but excludes hospitals, jails and similar institutional buildings, meaning most short-term paying-guest lodging operating in the city falls under the same eight-percent tax and registration duty as a traditional hotel.